City of Manchester, NH Official Website

Additional Taxes


Central Business Service District Tax

The Central Business Service District Tax is a special assessment, and is dedicated to the revitalization of downtown Manchester NH. A small staff and a volunteer board of directors that include downtown commercial property owners and businesses lead it. This tax is used to help restore the vitality of downtown and to promote its attractiveness as a benefit to the community. A few of the services it provides include the sweeping of the sidewalks, the maintenance of the flowers and trees, the new signs, holiday decorations.

The billing year (RSA 76:2) for the Central Business Service District Tax is April 1 to March 31 of the following year which runs concurrent with the Real Estate and is subject to the same RSA's as the Real Estate Taxes

Click here for more information about Intown Manchester and its services.

The following links are in reference to the State RSA'S regarding the Central Business Service District Taxes:

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Central Business Service District Tax Rate

  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2015 is at $0.43048 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2014 is at $0.428210 per thousand.

  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2013 is at $0.432595 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2012 is at $0.42553 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2011 is at $0.42574 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2010 is at $0.36432 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2009 is at $0.37165 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2008 was revised and the new rate is $0.3738 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2008 is at $0.3925 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2007 is at $0.369832 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2006 is at $0.3643 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2005 is at $0.64 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2004 is at $0.64 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2003 is at $0.64 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2002 was $0.64 per thousand.
  • The Tax Rate for the Central Business Service District Tax in the City of Manchester NH for the Tax Year 2001 was $0.59 per thousand.

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Current Use Assessment

It is hereby declared to be in the public interest to encourage the preservation of open space, thus providing a healthful and attractive outdoor environment for work and recreation of the state's citizens, maintaining the character of the state's landscape, and conserving the land, water, forest, agricultural and wildlife resources. It is further declared to be in the public interest to prevent the loss of open space due to property taxation at values incompatible with open space usage. Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens. The means for encouraging preservation of open space authorized by this chapter is the assessment of land value for property taxation on the basis of current use. It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment.

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Excavation Tax/ Gravel Tax

The State of New Hampshire has a real estate tax and earth (sand, gravel, loam, stone, etc) is considered to be part of the real estate, therefore taxable. Due to the difficulty of determining the market value of the earth products, and to deter the premature removal of earth products to avoid taxation, the legislature exempted earth from the real estate tax in 1998 and created the Excavation Tax under RSA 72-B. Earth, as defined in RSA 155-E:1, I, is only taxed at the time it is excavated at a rate of $0.02 (two cents) per cubic yard. The Excavation Tax is paid to the municipality in which the excavation took place.

For more information please click hear:  Excavations

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Timber Tax/ Yield Tax

The State of New Hampshire has a real estate tax and by definition timber is considered to be real estate, therefore taxable. However, the method in which it is taxed is different from other real estate and is described in the State Constitution. Timber is only taxed at the time it is cut and at a rate, which encourages the growing of timber. In order for the municipal assessing officials to be aware of cutting operations they must be notified of the cutting by the owner filing a notice of intent to cut timber.

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