N.H. Code Admin. R. Rev 424.02 – Criteria

To qualify for the nonprofit housing projects property tax exemption provided under RSA 72:23-k, a facility shall:

(a) Be actively used and occupied as a charitable, nonprofit community housing facility or community health care facility;
(b) Be situated within New Hampshire; and
(c) Meet at least one of the following:
1. (1) Be owned or sponsored by nonprofit, charitable corporations or organizations, located within or outside New Hampshire; or
2. (2) Be directly related to projects organized, operated, or assisted under state law or pursuant to rules issued by:
  1. a. The United States Department of Housing and Urban Development;
  2. b. The United States Department of Health and Human Services; or
  3. c. Both.
    Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 423.02)
    APPENDIX
    Rule
    Statute
    Rev 401.01 – Rev 401.03
    RSA 72:36
    Rev 401.04
    RSA 72:28; RSA 72:28-b; RSA 72:28-c; RSA 72:29-a;
    RSA 72:32
    Rev 401.05
    RSA 72:28-c; RSA 72:36
    Rev 401.06 – Rev 401.14
    RSA 72:36
    Rev 401.15
    RSA 72:29; RSA 72:36
    Rev 401.16
    RSA 72:36
    Rev 401.17
    RSA 21:6-a; RSA 72:36
    Rev 401.18 – Rev 401.19
    RSA 72:36
    Rev 401.20
    RSA 72:29; RSA 72:36
    Rev 401.21
    RSA 21:21; RSA 72:36
    Rev 401.22
    RSA 21:6; RSA 72:36
    Rev 401.23 – Rev 401.25
    RSA 72:36
    Rev 401.26
    RSA 72:36; RSA 72:61
    Rev 401.27, Rev 401.29
    RSA 72:36
    Rev 401.28
    RSA 72:61; RSA 72:62
    Rev 401.30
    RSA 72:36; RSA 72:65
    Rev 401.31
    RSA 72:36; RSA 72:69
    Rev 401.34
    RSA 72:65; RSA 72:66
    Rev 402.01
    RSA 72:28; RSA 72:29-a; RSA 72:35; RSA 72:36-a; RSA 72:37; RSA 72:37-a; RSA 72:38-a; RSA 72:39-a; RSA 72:39-b
    Rev 402.02
    RSA 72:28; RSA 72:28-b; RSA 72:28-c; RSA 72:29-a; RSA 72:35; RSA 72:37-b; RSA 72:38-b: RSA 72:62; RSA 72:66: RSA 72:70
    Rev 402.03
    RSA 72:33
    Rev 402.02 intro. and (c)
    RSA 72:27-a; RSA 72:36
    Rev 402.03
    RSA 72:33; 72:36; 72:37-b; 72:38-b; 72:39-b
    Rev 402.04
    RSA 72:36; RSA 72:38-a
    Rev 402.05
    RSA 72:30; RSA 72:36; RSA 72:41
    Rev 402.06
    RSA 72:28; RSA 72:28-b
    Rev 403
    RSA 72:28; RSA 72:29; RSA 72:31; RSA 72:32; RSA 72:36
    Rev 403.04
    RSA 72:28; RSA 72:29-a; RSA 72:31; RSA 72:32
    Rev 404
    RSA 72:28-b; RSA 72:29; RSA 72:31; RSA 72:32;
    RSA 72:36
    Rev 404.03
    RSA 72:28-b; RSA 72:31; RSA 72:32
    Rev 405
    RSA 72:28-c; RSA 72:36
    Rev 406
    RSA 72:29-a; RSA 72:36
    Rev 407
    RSA 72:36; RSA 72:36-a
    Rev 407.04
    RSA 72:28; RSA 72:29-a; RSA 72:33
    Rev 408
    RSA 72:36; RSA 72:39-a; RSA 72:39-b
    Rev 408.03
    RSA 72:36-a
    Rev 409
    RSA 72:36; RSA 72:37-a
    Rev 409.01
    RSA 72:39-a; RSA 72:39-b; RSA 72:41
    Rev 409.03
    RSA 72:39-a; RSA 72:39-b
    Rev 410
    RSA 72:36; RSA 72:37-b
    Rev 410.03
    RSA 72:37-a
    Rev 411
    RSA 72:36; RSA 72:38-b
    Rev 411.01
    RSA 72:41; RSA 72:37-b
    Rev 411.03
    RSA 72:37-b
    Rev 412
    RSA 72:36; RSA 72:37-b; RSA 72:38-b; RSA 72:39-a;
    RSA 72:39-b
    Rev 412.02
    RSA 72:38-b; RSA 72:41
    Rev 412.04
    RSA 72:38-b
    Rev 412.05
    RSA 72:37-a
    Rev 412.07
    RSA 72:37-a
    Rev 413
    RSA 72:36; RSA 72:37
    Rev 413.01
    RSA 72:37-b; RSA 72:38-b; RSA 72:39-a; RSA 72:39-b
    Rev 413.03
    RSA 72:37-b; RSA 72:38-b; RSA 72:39-a; RSA 73:39-b
    Rev 414
    RSA 72:36; RSA 72:62
    Rev 414.01
    RSA 72:37; RSA 72:41
    Rev 414.03
    RSA 72:37
    Rev 415
    RSA 72:36; RSA 72:66
    Rev 416
    RSA 72:36; RSA 72:70
    Rev 417
    RSA 72:36; RSA 72:38-a
    Rev 418
    RSA 72:33; RSA 72:36; RSA 72:38-a
    Rev 419 – Rev 420
    RSA 72:36
    Rev 421
    RSA 72:33; RSA 72:34; RSA 72:36
    Rev 422
    RSA 72:34-a
    Rev 423
    RSA 72:62