{"data":{"id":"us-nh/rsa-72-7-d","jurisdiction":"us-nh","citation":"RSA 72:7-d","heading":"Exemption; Recreational Vehicles.","body":"I. (a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a \"recreational campground or camping park,\" as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.\n(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).\nII. Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-7-d.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"b4740ad26325393dc1ee105095b23640ca5875bea6def4490e7846ab42fb1803","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-7-c","next":"us-nh/rsa-72-8"},"notice":"GroundRules: Original legal text. Not legal advice."}