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1 Appraisal, Assessment, and Valuation of Taxable Property; Suspension. As the result of the state of emergency declared in response to the COVID-19 pandemic, the requirements for appraisal, assessment, and updating valuations under RSA 75 for property tax purposes are suspended for the tax year beginning April 1, 2021; except that this suspension shall not end any contractual obligation for payment of services and shall not apply if it is required to meet the constitutional requirement for 5-year assessments.
2 Effective Date. This act shall take effect upon its passage.
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1 Appraisal, Assessment, and Valuation of Taxable Property; Suspension. As the result of the state of emergency declared in response to the COVID-19 pandemic, the requirements for appraisal, assessment, and updating valuations under RSA 75 for property tax purposes are suspended for the tax year beginning April 1, 2021; except that this suspension shall not end any contractual obligation for payment of services and shall not apply if it is required to meet the constitutional requirement for 5-year assessments.
2 Effective Date. This act shall take effect upon its passage.