New Hampshire Revenue Administration Department Logo
Website Name - an official New Hampshire Government website
Smaller text size Reset text size Larger text size
link to website translation page

Rev 612; Property Assessment, Replacement Cost New (RCN) of Telecommunications Poles and Conduits and Inventory Form

Rev 600 provides the rules for the assessment of property within the state of New Hampshire. A new part Rev 612 is being adopted with two sections. Rev 612.01 is being adopted to reflect the enactment of RSA 72:8-c by New Hampshire Laws Chapter 208:2 of 2016, which requires the Department to adopt rules relative to how telecommunications pole and conduit “replacement cost new” (RCN) shall be established, including a process for receiving public input prior to such establishment. Rev 612.01 provides the rules for noticing a public hearing concerning the establishment of telecommunications pole and conduit RCN, how to provide written and oral testimony during such hearing, and what testimony the commissioner shall consider.

Rev 612.02 is being adopted to reflect the enactment of RSA 74:19 by New Hampshire Laws Chapter 208:3 of 2016, which requires the owners of telecommunications poles and conduits to file inventories with the Department, as well as the municipality where the property is located, no later than July 1. Rev 612.02 describes the form that owners shall use to report such inventories and how to file the form with the Department.


New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
Contact the Webmaster