New Hampshire Statutes
§ 79-E:4-c — Housing Opportunity Zone
A city or town may adopt the provisions of this section by vote of its legislative body, in accordance with the procedures described in RSA 79-E:3, to establish a housing opportunity zone. To be eligible for tax relief under this section, the qualifying structure and property shall be located within the housing opportunity zone established by the municipality. No less than one-third of the housing units constructed shall be designated for households with an income of 80 percent or less of the area median income as measured by the United States Department of Housing and Urban Development, or the housing units in a qualifying structure shall be designated for households with incomes as provided in RSA 204-C:57, IV. A qualifying structure under this section shall be eligible for tax assessmen
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Legislative History
2021, 200:2, Pt. I, Sec. 5, eff. Apr. 1, 2022.
Nearby Sections
15
§ 79-E:1
Declaration of Public Benefit§ 79-E:10
Lien for Unpaid Taxes§ 79-E:11
Enforcement§ 79-E:12
Rulemaking§ 79-E:13
Extent of Tax Relief§ 79-E:14
Other Programs§ 79-E:2
Definitions§ 79-E:4-a
Coastal Resilience Incentive Zone§ 79-E:4-c
Housing Opportunity Zone§ 79-E:4-d
§ 79-E:4-d§ 79-E:5
Duration of Tax Relief Period§ 79-E:6
Resumption of Full Tax Liability