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, 2^nd 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 1800 Rules – Conservation Restriction Assessment

Rev 1800 contains the rules governing conservation restriction assessments Pursuant to RSA 79-B et seq. The Department of Revenue Administration is proposing to readopt, and readopt with amendment, all of the rules in Chapter Rev 1800, relative to Conservation Restriction Assessments. Most of these rules are scheduled to expire on March 28, 2024, but are subject to extension pursuant to RSA 541-A. The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on September 28, 2023. Please refer to the rulemaking notice form and initial proposal for details of amendments.

Please take notice that the Department will hold a public hearing on Wednesday, November 22, 2023 at 2:00 pm at 109 Pleasant Street, 2nd Floor, Training Room, 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

Adopted Rules

Rev 2500 Electronic Transfers and Filing rules are now adopted and filed.

Adopted Text

Rev 2900 General Provisions Relating to Administration, Returns and Taxpayer Records rules are now adopted and filed.

Adopted Text

Rev 2700 Nursing Facility Quality Assessment rules are now adopted and filed.

Adopted Text

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, are now adopted and filed.

Adopted Text

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

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

Adopted Text

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