PERSONS AND PROPERTY LIABLE TO TAXATION Property TaxesSection 72:7-d 72:7-d
Exemption; Recreational Vehicles. –
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
(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).
(c) 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
Source. 2014, 288:1, eff. April 1, 2015.
key point for you the camper is the following: the
RSA states in section (b) that 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). A very important part of the criteria in
(a) is the “valid motor vehicle registration”.
The town assessor needs to
know that the motor vehicle has a valid registration. For a registration to be
valid in the state of NH it must be renewed every year on the birthday month of
the registrant. In April of 2015 we asked that all plates be visible when Avitar
did a physical inspection of the sites, this has not worked as a number of the
plates were not in place and tax bills were then issued. If the town does not receive
registration information or see a plate/registration, then a tax bill is
please note if you have a deck, patio or other structures tax bills will be
issued for this.
The Town is suggesting that
you inform us by mail the following information by April 1st of each
year a copy of your site number, correct name and mailing address and a copy of
the valid motor vehicle registration from any state.
You do not have to register your camper, you will receive 2 tax bills a year from the town.
In the State of New
Hampshire, the tax year runs from April 1st through the following March 31st.
Assessments of your property are made as of value on April 1st of each tax year
and appear on your tax bill.
Property taxes are billed twice a year. The
first bill of the year is an estimate, usually based on one half of the
previous year's tax. This tax bill, printed and mailed out the middle to end of
May, is due on or after July 1st. The tax rate is set by the State of New
Hampshire Department of Revenue in the fall of the year after which the final
bill is printed. The final bill is calculated using the new rate multiplied by
your property’s assessed value as of April 1st less any payments made on the
first bill. The final tax bill is printed and mailed in October or November and
due thirty days later, but not before December 1st.
Andrea Condon Town Clerk /Tax Collector Angela Racine Deputy Town Clerk /Tax
Collector /Town Administrator
Town of South Hampton
3 Hilldale Ave. South Hampton NH 03827 (603)-394-7696
Contact : email@example.com
Abatement form due to Town of South Hampton between January 1 and March 1, 2018, click here to down load.