{"data":{"id":"us-nh/rsa-72-77","jurisdiction":"us-nh","citation":"RSA 72:77","heading":"Procedure for Adoption.","body":"I. A municipality desiring to adopt the provisions of RSA 72:76 shall do so in accordance with the procedures set forth in RSA 72:27-a. The vote shall specify the percentage of new assessed value to be exempted, the number of years duration of the exemption following new construction, and a reference to zoning use category definitions, if applicable. The exemption shall take effect in the tax year beginning April 1 following its adoption.\nII. A vote adopting RSA 72:76 shall remain in effect for a maximum of 5 tax years; provided, however, that for any application which has already been granted prior to expiration of such 5 tax year period, the exemption shall continue to apply at the rate and for the duration in effect at the time it was granted.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Commercial and Industrial Construction Exemption in Coos County"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-77.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"e769511cc5cf55583acc6031ef5d9933b6205b7e45b9dd0cb4c7d94bf585563b","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-76","next":"us-nh/rsa-72-78"},"notice":"GroundRules: Original legal text. Not legal advice."}