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Laws and Rules - Proposed or Adopted Department Rules in Process

Proposed Rules

Unless otherwise stated, the Department shall hold all public hearings on the proposed rules at 109 Pleasant Street, 2nd Floor Training Room, Concord, NH. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you. Written comment concerning a proposed rule may be addressed to the Department for consideration prior to the tenth day following any public rule hearing

Notice: These proposed rules have not yet been adopted and, therefore, have no legal or binding effect. Proposed rules facilitate public comment prior to adoption. Draft proposals for adoption, readopting, and/or amendment are only intended as a guide to Department rules that may become effective in the future. The Department makes no warranty, express or implied, as to whether this document is correct, complete, up-to-date or as to any other relative fact. Independent verification of the contents is essential. Printed copies of proposed rules are available, for a fee, from the Division of Administrative Rules (603) 271-3680 or this agency.

Readoption of Rev 800 Rules – Transfer of Real Property

Rev 800 is being readopted in its entirety, with amendments, to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on September 9, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 800 sets forth the Department’s rules governing the Real Estate Transfer Tax imposed pursuant to RSA 78-B. The summary of the amendments proposed is provided in the Rulemaking Notice Form submitted to the Office of Legislative Services, linked below. A copy of the Initial Proposal submitted to the Office of Legislative Services is available by following the link below.

Please take notice that the Department will hold a public hearing on Tuesday, June 28, 2024 at 10:00 a.m. at 109 Pleasant Street, 2nd Floor, Room #217, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rulemaking Notice Form

Initial Proposal

 

Readoption of Rev 2000 Rules – Financial Accounting for Village Districts

Rev 2000 is being readopted in its entirety, with amendments, to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on September 24, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 2000 sets forth the Department’s rules for how Village Districts must conduct their accounting, the standards they must meet, and the reports they must submit to the Department of Revenue Administration. The summary of the amendments proposed is provided in the Rulemaking Notice Form submitted to the Office of Legislative Services, linked below. A copy of the Initial Proposal submitted to the Office of Legislative Services is available by following the link below.

Please take notice that the Department has changed the date of the public hearing for the readoption of Rev 2000. The public hearing will be held on Monday July 1, at 9:00 a.m. at 109 Pleasant Street, 2nd Floor, Room #254, Concord, New Hampshire on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rulemaking Notice Form

Initial Proposal

 

Readoption of Rev 1500 Rules – Railroad and Private Rail Car Company Taxation

Rev 1500 is being readopted, with amendments, in its entirety to comply with the provisions of RSA 541-A, as most of the rule provisions within this chapter are scheduled to expire on August 27, 2024, but are subject to extension pursuant to RSA 541-A:14-a. The amendments are editorial in nature.

The Final Proposal was filed with the Office of Legislative Services, Division of Administration Rules on April 23, 2024. A public hearing was held on April 5, 2024. The proposed rules were noticed in the Rulemaking Register Number 11 on March 14, 2024. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their May 17, 2024 meeting.

Final Proposal – Text

Cover Sheet for Final Proposal

 

Readoption of Rev 2200 Rules – Financial Accounting for Counties

Rev 2200 contains the rules governing county audits as well as county accounting practices and procedures pursuant to RSA 21-J:13. III and 21-J:16. The Department of Revenue Administration is proposing to repeal, readopt, readopt and renumber, and readopt with amendment the rules in Chapter Rev 2200, relative to Financial Accounting for Counties. These rules are scheduled to expire on August 8, 2024, but are subject to extension pursuant to RSA 541-A. The Final Proposal was filed with the Office of Legislative Services, Division of Administration Rules on May 13, 2024. A public hearing was held on April 26, 2024 at 10:00 am. The proposed rules were noticed in the Rulemaking Register Number 14 on April 4, 2024. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their June 21, 2024 meeting.

Final Proposal – Text

Cover Sheet for Final Proposal

The DRA revised the Final Proposal for readoption of Rev 2200, Financial Accounting for Counties, and on June 6, 2024 submitted a request for conditional approval of the revised rules to OLS after receiving comments from the Office of Legislative Services on June 4, 2024. These revised rules are expected to be on the consent calendar of the JLCAR meeting on June 21, 2024.

Conditional Approval Request – Annotated Text

 

Readoption of Rev 3400 Rules – Taxation of Wood or Timber Cut

Rev 3400 is being readopted with amendments pursuant to RSA 541-A, as most of the existing rule provisions within this Chapter are scheduled to expire on September 4, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 3400 sets forth the Department’s rules for taxation of wood or timber cut. The amendments are proposed to Part Rev 3402, providing the requirements of the Notice of Intent to Cut Wood or Timber, Form PA-7, Part Rev 3404, providing the requirements of the Timber Tax Certificate, Form PA-6, and Part Rev 3406, providing the requirements of the assessment and certification of yield tax.

The Final Proposal was filed with the Office of Legislative Services, Division of Administration Rules on May 15, 2024. A public hearing was held on April 26, 2024 at 2:00 pm. The proposed rules were noticed in the Rulemaking Register Number 14 on April 4, 2024. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their June 21, 2024 meeting.

Final Proposal – Text

Cover Sheet for Final Proposal

The DRA revised the Final Proposal and submitted a request for conditional approval of the revised rules to OLS on June 30, 2024, after receiving comments from the Office of Legislative Services on May 24, 2024 and to reflect recent legislative change in SB 514. These revised rules are now expected to be on the consent calendar of the JLCAR meeting on June 21, 2024.

Conditional Approval Request – Annotated Text


Adopted Rules

Rev 1500 Railroad and Private Rail Car Company Taxation rules are now adopted and filed.

Adopted Text

Procedural Rules, Rev 202.01 Form, Appearance, and Number of Documents (Notice 2024-19).

Adopted Text pdf file

 

Business Profits Tax: Rev 303.06 and Rev 304.10 (Notice 2024-19).

Adopted Text pdf file

 

Property Tax Credits, Exemptions and Deferrals: Rev 400 various (Notice 2024-19).

Adopted Text pdf file

Nursing Facility Quality Assessment: Rev 2703.02 (Notice 2024-19).

Adopted Text pdf file

Rev 1900 Municipal Matters rules are now adopted and filed

Adopted Text pdf file

 

Rev 600 Property Assessment rules are now adopted and filed.

Adopted Text pdf file

Rev 1800 Conservation Restriction Assessment rules are now adopted and filed.

Adopted Text pdf file

Rev 1000 Tobacco Tax rules are now adopted and filed.

Adopted Text pdf file

The Current Use Board rules Cub 305.02, 305.03, 305.04, 305.05 and 305.06, Assessment Ranges for Forest Land Categories, With and Without Stewardship, for the 2024-2025 tax year, are now adopted and filed.

Adopted Text pdf file

The Current Use Board rules Cub 304.07 and Cub 309.06 relating to Documented Forest Stewardship Plans are now adopted and filed.

Adopted Text pdf file

The Assessing Standards Board rules Asb 300 Certification of Assessors, are now adopted and filed.

Adopted Text pdf file

 


Revenue Administrative Rules Currently in Effect

Additional information may be obtained by calling (603) 230-5026 or writing to the:

Legal Bureau
New Hampshire Department of Revenue Administration
PO Box 457
Concord, NH 03302-0457

 

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
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fax: (603) 230-5945
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