New Hampshire § 76:16-f Abatement;  Equalization of Market Value

New Hampshire Statutes

§ 76:16-f — Abatement; Equalization of Market Value

New Hampshire § 76:16-f

Title VTAXATION

Ch. 76APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES

SubdivisionAbatement

This text of New Hampshire § 76:16-f (Abatement; Equalization of Market Value) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 76:16-f (2026).

Text

If an abatement is granted under RSA 76:16, RSA 76:16-a, or RSA 76:17, with a determination of market value, the market value of the property for a given tax year shall be equalized by multiplying the market value of the property by the previous tax year's median ratio as determined by the department of revenue administration under RSA 21-J:3. The market value of the property shall be equalized at 100 percent in any tax year for which the municipality conducts a full reassessment in accordance with RSA 75:1 and RSA 75:8-a.

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If an abatement is granted under RSA 76:16, RSA 76:16-a, or RSA 76:17, with a determination of market value, the market value of the property for a given tax year shall be equalized by multiplying the market value of the property by the previous tax year's median ratio as determined by the department of revenue administration under RSA 21-J:3. The market value of the property shall be equalized at 100 percent in any tax year for which the municipality conducts a full reassessment in accordance with RSA 75:1 and RSA 75:8-a.