New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 72:12-a (2026)
Water and Air Pollution Control Facilities
✓ current as of May 2026
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72:12-a Water and Air Pollution Control Facilities. –
I. Any person, firm, or corporation which builds, constructs, installs, or places in use in this state any treatment facility, device, appliance, or installation wholly or partly for the purpose of reducing, controlling, or eliminating any source of air or water pollution shall be entitled to have the value of said facility and any real estate necessary therefor, or a percentage thereof determined in accordance with this section, exempted from the taxes levied under this chapter for the period of years in which the facility, device, appliance, or installation is used in accordance with the provisions of this section. This paragraph shall not apply to privately-owned landfills or ancillary facilities located at such landfills or to sewage disposal systems installed pursuant to RSA 485-A:29 through RSA 485-A:44 and rules adopted pursuant thereto, except that any exemption for a sewage disposal system granted prior to January 1, 2010 shall remain in effect.
II. The party seeking the exemption shall file an application with the department of environmental services if the exemption sought is for a water pollution control facility or an air pollution control facility, with a copy to the taxing authorities in the municipality where the facility is situated. Said application shall describe the facilities and their function or functions and shall state the applicant's total investment therein and the portion allocable to each function.
III. The department shall investigate and determine whether the purpose of the facility is solely or only partially pollution control. If the department finds that the purpose of the facility is only partially pollution control it shall determine by an allocation of the applicant's investment in the facility what percentage of the facility is used to control pollution. In making its investigation, the department may inspect the facility and request such other information from the applicant as is reasonably necessary to assist it in making its determination.
IV. Upon making its determination, the department shall notify the applicant and the taxing authorities of the municipality where the facility is situated whether the purpose of the facility is solely pollution control, or, if not, what percentage of the applicant's investment in the facility should be allocated to pollution control.
V. The taxing authorities shall each year separately appraise and describe the facility and related real estate and cause such appraisal and description to appear in their inventory. In accordance with the provisions of this section, the taxing authority shall exempt from the taxes levied under this chapter the appraised value of the facility and any real estate necessary therefor, or the exempt percentage thereof, determined by the department. The exemption period shall begin as of the April 1 next following the receipt of the department's determination.
VI. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.
I. Any person, firm, or corporation which builds, constructs, installs, or places in use in this state any treatment facility, device, appliance, or installation wholly or partly for the purpose of reducing, controlling, or eliminating any source of air or water pollution shall be entitled to have the value of said facility and any real estate necessary therefor, or a percentage thereof determined in accordance with this section, exempted from the taxes levied under this chapter for the period of years in which the facility, device, appliance, or installation is used in accordance with the provisions of this section. This paragraph shall not apply to privately-owned landfills or ancillary facilities located at such landfills or to sewage disposal systems installed pursuant to RSA 485-A:29 through RSA 485-A:44 and rules adopted pursuant thereto, except that any exemption for a sewage disposal system granted prior to January 1, 2010 shall remain in effect.
II. The party seeking the exemption shall file an application with the department of environmental services if the exemption sought is for a water pollution control facility or an air pollution control facility, with a copy to the taxing authorities in the municipality where the facility is situated. Said application shall describe the facilities and their function or functions and shall state the applicant's total investment therein and the portion allocable to each function.
III. The department shall investigate and determine whether the purpose of the facility is solely or only partially pollution control. If the department finds that the purpose of the facility is only partially pollution control it shall determine by an allocation of the applicant's investment in the facility what percentage of the facility is used to control pollution. In making its investigation, the department may inspect the facility and request such other information from the applicant as is reasonably necessary to assist it in making its determination.
IV. Upon making its determination, the department shall notify the applicant and the taxing authorities of the municipality where the facility is situated whether the purpose of the facility is solely pollution control, or, if not, what percentage of the applicant's investment in the facility should be allocated to pollution control.
V. The taxing authorities shall each year separately appraise and describe the facility and related real estate and cause such appraisal and description to appear in their inventory. In accordance with the provisions of this section, the taxing authority shall exempt from the taxes levied under this chapter the appraised value of the facility and any real estate necessary therefor, or the exempt percentage thereof, determined by the department. The exemption period shall begin as of the April 1 next following the receipt of the department's determination.
VI. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.
Source. 1971, 142:1. 1979, 359:3. 1996, 228:15. 1998, 66:1. 2006, 282:4. 2010, 94:6, eff. May 25, 2010.
Notes of Decisions
Cited in 11
cases, 1983–2012 · leading case: Appeal of Town of Bethlehem, 911 A.2d 1 (N.H. 2006).
Appeal of Town of Bethlehem, 911 A.2d 1 (N.H. 2006). “The petitioner, Town of Bethlehem (Town), appeals an order of the New Hampshire Department of Environmental Services (DES) granting the respondent, North Country Environmental Services (NCES), several tax exemptions under RSA 72:12-a (2003). We affirm. The following facts were…”
Appeal of Town of Seabrook, 44 A.3d 518 (N.H. 2012). “The petitioner, Town of Seabrook, appeals an order of the New Hampshire Department of Environmental Services (DES) granting the respondent, NextEra Energy Seabrook, LLC (NextEra), several tax exemptions under RSA 72:12-a (Supp. 2011). We affirm in part and reverse in part.”
North Country Env't Servs. v. State, 943 A.2d 786 (N.H. 2008). “Beginning in 2002, NCES applied, pursuant to RSA 72:12-a (2003), to the New Hampshire Department of Environmental Services (DES) for property tax exemptions for the pollution control facilities at its Bethlehem landfill.”
Appeal of Town of Hampton Falls, 498 A.2d 304 (N.H. 1985). “In this appeal from a decision of the New Hampshire Water Supply and Pollution Control Commission (WSPCC), we *807 are asked to determine whether the WSPCC erred in ruling that the circulating water discharge tunnel at Seabrook Station reduces and controls thermal discharge…”
Appeal of Pub. Serv. Co., 470 A.2d 855 (N.H. 1983). “494 (codified at RSA 72:12-a (Supp. 1981)), which created an incentive for the reduction of air and water pollution by exempting air and water pollution control facilities from property taxation over a twenty-five-year period.”
Appeal of Town of Rindge (Nh Dept. of Envt'l Svcs.), 959 A.2d 188 (N.H. 2008). “The petitioner, Town of Rindge, appeals an order of the New Hampshire Department of Environmental Services (DES) granting the respondent, Franklin Pierce University, a tax exemption under RSA 72:12-a (2003) (amended 2006) for its wastewater treatment facility.”
Appeal of Town of Newington, 821 A.2d 1100 (N.H. 2003). “LP (collectively NEL), several property tax exemptions under RSA 72:12-a (Supp. 2002). On appeal, the town specifically objects to DES granting: (1) a 100% exemption for a water injection system; (2) a 50% exemption for two stacks; (3) a 100% exemption for certain temporary…”
Appeal of City of Berlin, 553 A.2d 758 (N.H. 1988). “This case presents an appeal by the City of Berlin from an administrative decision made by the State Air Resources Council (the agency) that certain facilities and real estate owned by the James River Corporation qualified for tax exemption under RSA 72:12-a (Supp. 1988). For…”
Dow v. Town of Effingham, 803 A.2d 1059 (N.H. 2002). “, RSA 155-E:10, III (2002) (sand and gravel operations); RSA 72:12-a (2001) (water and air pollution facilities); RSA 266:7 (1993) (school buses); RSA 325:17 (1995) (funeral homes); RSA 321-A:2-a (1995) (carnival and amusement rides); RSA 225-A:10 (2000) (passenger tramways).”
Pub. Serv. Co. v. Town of Seabrook, 580 A.2d 702 (N.H. 1990). “The parties are agreed that any items of pollution control equipment entitled to an exemption pursuant to RSA 72:12-a shall be considered non-taxable property in the determination of fair market value.”
Appeal of Duvernay, 993 A.2d 246 (N.H. 2010). “See RSA 72:12-a (Supp. 2009). We reverse. The following facts are not in dispute.”
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