N.H. Rev. Stat. Ann. » N.H. Rev. Stat. Ann. / Title xvii / Chapter 203
New Hampshire Revised Statutes

N.H. Rev. Stat. Ann. § 203:22 (2024)

Tax Exemption and Payments in Lieu of Taxes

✓ 2024 N.H. RSA (Justia copy): later sessions are not included
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    203:22 Tax Exemption and Payments in Lieu of Taxes. – The property of an authority is declared to be public property used for essential public and governmental purposes and such property and an authority shall be exempt from all taxes and special assessments of the state or any political subdivision thereof; provided, however, that in lieu of such taxes an authority may agree to make such payments to the state or any political subdivision thereof as the authority finds consistent with the maintenance of the low-rent character of the housing projects or the achievement of the purpose of the housing authorities law.

Source. 1941, 222:21. RL 169:21. 1947, 169:8, eff. May 29, 1947.

Notes of Decisions
Cited in 1 case, 2004–2004 · leading case: Appeal of the City of Portsmouth, 855 A.2d 483 (N.H. 2004).
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Appeal of the City of Portsmouth, 855 A.2d 483 (N.H. 2004). · cites it 3× “The statute does not provide a definition of PILOTs, however, and the DRA concedes that there “is no general definition for ‘payment in lieu of taxes.’” This term and similar terms are used in other legislation to refer to payments to municipalities for tax-exempt property made…”
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