New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 72:23-c (2026)
Annual List
✓ current as of May 2026
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72:23-c Annual List. –
I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.
II. City assessors, boards of selectmen, and other officials having power to act under the provisions of this chapter to grant or deny tax exemptions to religious, educational, and charitable organizations shall have the authority to request such materials concerning the organization seeking exemption including its organizational documents, nature of membership, functions, property and the nature of that property, and such other information as shall be reasonably required to make determinations of exemption of property under this chapter. Such information shall be provided within 30 days of a written request. Failure to provide information requested under this section shall result in a denial of exemption unless it is found that such requests were unreasonable.
I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.
II. City assessors, boards of selectmen, and other officials having power to act under the provisions of this chapter to grant or deny tax exemptions to religious, educational, and charitable organizations shall have the authority to request such materials concerning the organization seeking exemption including its organizational documents, nature of membership, functions, property and the nature of that property, and such other information as shall be reasonably required to make determinations of exemption of property under this chapter. Such information shall be provided within 30 days of a written request. Failure to provide information requested under this section shall result in a denial of exemption unless it is found that such requests were unreasonable.
Source. 1957, 202:4. 1961, 233:2. 1973, 544:8. 1983, 8:2. 1988, 1:3. 1991, 306:4. 1994, 378:2, eff. April 1, 1994.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 2001–2021 · leading case: East Coast Conf. of the Evangelical Covenant Church of Am., Inc. v. Town of Swanzey, 786 A.2d 88 (N.H. 2001).
East Coast Conf. of the Evangelical Covenant Church of Am., Inc. v. Town of Swanzey, 786 A.2d 88 (N.H. 2001). “For each of the tax years at issue here, the Church filed a board of tax and land appeals A-9 form, pursuant to RSA 72:23-c (Supp. 2000). For 1997 and 1998, the Church’s A-9 form requested a charitable exemption, though attached letters requested that “[i]n the event that [the]…”
Appeal of Liberty Assembly of God, 44 A.3d 507 (N.H. 2012). “RSA 72:23-c, II (2003). The amendments also provide that an organization’s failure to provide such information within thirty days of a reasonable written request shall result in a denial of exemption.”
The New London Hosp. Ass'n, Inc. v. Town of Newport, No. 2019-0616 (N.H. Feb. 9, 2021). “Pursuant to RSA 72:23-c, I (2012), the Form A-9 must be filed annually on or before April 15.”
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