N.H. Code Admin. R. Rev 601.26
“Improvement” means any physical change to either land or to buildings that might affect value.
Source. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (formerly Rev 601.27) (see Revision Note #2 at chapter heading for Rev 600)