Camper Taxes
TITLE V
TAXATION CHAPTER 72
PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes Section 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 estate.
(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 vehicle. Source. 2014, 288:1, eff. April 1, 2015.
A key point for you the site holder 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. We asked that all plates be visible when Avitar the town assessing company does a physical inspection of the sites. If the town does not receive registration information or see a plate/registration, then a tax bill is issued.
Also please note if you have a deck, patio or other structures tax bills will be issued for this.
Directions to Abate Camper Taxes:
Mail or email the following information for each tax bill, a copy of your site number, correct name and mailing address and a copy of the valid motor vehicle registration from any state to Mail: 54 Main St. Chichester NH 03258 or Email: KJobin@ChichesterNH.org or JPinard@ChichesterNH.org.
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.