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New Hampshire Revised Statutes

N.H. Rev. Stat. Ann. § 72:23-d (2026)

New Hampshire Congregational-Christian Conference

✓ current as of May 2026
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    72:23-d New Hampshire Congregational-Christian Conference. – The real estate and personal property owned by the New Hampshire Congregational-Christian Conference, or a subsidiary corporation thereof, occupied and used by the conference or the subsidiary corporation to provide community housing for elderly persons, if none of the income or profits of the community housing is used for any purpose other than the purpose for which the housing is established, shall be exempt from taxation. For the purpose of this paragraph an elderly person is one who is 62 years or more of age. The age of the head of the family determines the eligibility of the family unit in the community housing. On or before December 1 of each year the owner of the community housing shall pay to the town or city in which the property is situated, in lieu of taxes, a sum representing 10 percent of the shelter rent received by the owner during the preceding calendar year. For cause shown, having in mind the nature and purpose of the corporation, the board of tax and land appeals may abate all or a portion of the payment in lieu of taxes in any year. The owner shall on or before June 1 of each year file with the municipality in which the property is located, upon a form prescribed and provided by the board of tax and land appeals, a statement of its financial condition for the preceding fiscal year and such other information as the board of tax and land appeals requires.

Source. 1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992.

Notes of Decisions
Cited in 2 cases, 1982–2004 · leading case: Senior Citizens Hous. Dev. Corp. v. City of Claremont, 453 A.2d 1307 (N.H. 1982).
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Senior Citizens Hous. Dev. Corp. v. City of Claremont, 453 A.2d 1307 (N.H. 1982). · cites it 2× “The city’s final argument is that if the legislature believed that RSA 72:23, V provided an exemption for property used as housing for the elderly or handicapped, such as that of Senior Citizens, it would have been unnecessary to enact RSA 72:23-d and RSA 72:23-e, which grant…”
Appeal of the City of Portsmouth, 855 A.2d 483 (N.H. 2004). · cites it 3× “PILOTs may be equivalent to a “sum representing ten percent of the shelter rent received by the owner,” RSA 72:23-d to :23-k (2003); an amount consistent with the maintenance of the property, see RSA 203:22; an agreed upon amount between the property owner and the municipality,…”
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