Last day to apply for a special appraisal of residence located in industrial or commercial zone based on its value at its current use as a residence. May be extended to a later date prior to setting of tax rate based upon accident, mistake or misfortune. [RSA 75:11, I]
Last day to apply for current use land assessment or conservation restriction assessment. Current use application date may be extended to a later date prior to setting of tax rate based upon accident, mistake or misfortune. [RSA 79-A:5, II]
Last day for religious, educational and charitable organizations to file annual list of all exempt property with assessing officials. Failure to file on time may be grounds for denial. May be extended to a later date prior to setting of tax rate based upon accident, mistake or misfortune. [RSA 72:23-c, I]
Owner of land under excavation or to be excavated must file notice of intent to excavate. [RSA 72-B:8; notice of intent must be filed at beginning of tax year, April 1st]
Last day to submit Financial Report to Department of Revenue Administration (DRA) in municipalities using calendar year basis. [RSA 21-J:34, V]
Select board and assessors, during April, must make a list of persons subject to taxation as of this date and must examine real property, make reappraisals and corrections, and revise inventory. [RSA 74:1; 75:8]. Before or when taking the inventory, they must give written notice to owner of any land upon which a building owned by another is sited, that the building will be taxed to the landowner. [RSA 75:3]
Last day for select board or assessors to give public notice of time and place where, on or before April 15, they will receive inventories and hear parties regarding their liability to be taxed, unless town has voted to eliminate inventory. [RSA 74:10]. Prior to doing so, they must give written notice to owner of any land upon which a building owned by another is sited, that the building will be taxed to the landowner. [RSA 75:3]
Last day for select board to abate a tax to a person not liable, give notice to the person liable and impose the tax due on that person. [RSA 76:14]
Last day for timber owners to notify assessing officials of desire to extend cutting operation beyond April 1, but not beyond June 30. [RSA 79:10, II]
Last day for appointing tax collector if select board is to appoint, and to make a written contract with the appointed collector regarding compensation. [RSA 41:33-appointment to be made prior to April 1st]
