N.H. Rev. Stat. Ann. » N.H. Rev. Stat. Ann. / Title xxxix / Chapter 423
New Hampshire Revised Statutes

N.H. Rev. Stat. Ann. § 423:9 (2026)

Tax Exemption

✓ current as of May 2026
Find cases: SyfertCases citing this section NH-GCgc.nh.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
    423:9 Tax Exemption. – All property and rights acquired by a city or town outside its boundaries, as provided in RSA 423:1-4, inclusive, or as provided in any other statute relative to aeronautical facilities hereinbefore or hereinafter enacted, if said property and rights are not leased for profit, shall be exempt from taxation therein; but the city or town shall make payments, on or before December 1 in each year, to each city or town in which such property or rights are located, of such sums as would have been assessed against said property and rights if the same had been included in the tax invoice for such year at the tax valuation of the same on April 1, 1940; provided that in case improvements have been made on said property between April 1, 1940, and the date when acquired for aeronautical facilities, the payments to the city or town in which such property or rights are located shall be based upon the assessed value as of April 1 following such improvements.

Source. 1941, 117:1. RL 51:77.

Notes of Decisions
Cited in 3 cases, 1962–2004 · leading case: Milan v. Berlin Airport Auth., 184 A.2d 454 (N.H. 1962).
Sort: Relevance Newest Treatment
Milan v. Berlin Airport Auth., 184 A.2d 454 (N.H. 1962). · cites it 10× “In the meantime what is now RSA 423:9 was adopted, effective on May 20, 1941.”
Appeal of the City of Portsmouth, 855 A.2d 483 (N.H. 2004). “at 73 ; or the amount that would have been paid in ad valorem taxes had the property not been tax exempt, see RSA 423:9 (2002). Although RSA 72:23-d to :23-k require certain tax-exempt organizations to pay a PILOT unless the Board chooses to abate the PILOT for good cause shown,…”
Town of Swanzey v. City of Keene, 339 A.2d 25 (N.H. 1975). · cites it 6× “) found and ruled that the portion of that terminal building occupied by a restaurant-cocktail lounge *259 and car rental agencies was “leased for profit” within the terms of RSA 423:9 and consequently not exempted from taxation by the plaintiff.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.