N.H. Admin. Code § Rev 416.01

Current through Register No. 1, January 2, 2025

Section Rev 416.01 - Exemption for Wind-Powered Energy Systems

(a) An applicant shall not be entitled to the exemption for wind-powered energy systems pursuant to RSA 72:66 unless:

(1) The applicant's real estate is located in a municipality that has adopted the exemption for wind-powered energy systems; and

(2) The applicant owns real estate which is equipped with a wind-powered energy system.

(b) The amount of the exemption for wind-powered energy systems shall be equal to:

(1) 100% of any increase in the assessed value of the applicant's residential real estate resulting from the wind-powered energy system; or

(2) A dollar amount adopted by the municipality.

(c) The exemption for wind-powered energy systems shall apply only in the tax years during which the wind-powered energy system is functioning.

N.H. Admin. Code § Rev 416.01

Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 415.01 )