New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 72:7-c: Exemption; Radio Towers, Antennas and Related Structures.

Where this section sits in the code

Title V: TAXATION
Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes

Radio antennas, towers and related or supporting structures used exclusively in the operation of an amateur communications station under Federal Communications Commission amateur radio service rules and regulations, shall be considered personal property and are not taxable as real estate.

Collected 2026-09-05T12:38:49Z. Source file · JSON

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