# N.H. Rev. Stat. § 79-E:1: 79-E:1 Declaration of Public Benefit

> New Hampshire · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S1

## Section

- **Citation:** N.H. Rev. Stat. § 79-E:1
- **Heading:** 79-E:1 Declaration of Public Benefit
- **Jurisdiction:** New Hampshire
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NH Code / Title V / Chapter 79-E / Section 1

## Text

I. It is declared to be a public benefit to enhance downtowns and town centers with respect to economic activity, cultural and historic character, sense of community, and in-town residential uses that contribute to economic and social vitality. II. It is further declared to be a public benefit to encourage the rehabilitation of the many underutilized structures in urban and town centers as a means of encouraging growth of economic, residential, and municipal uses in a more compact pattern, in accordance with RSA 9-B. II-a. In instances where a qualifying structure is determined to possess no significant historical, cultural, or architectural value and for which the governing body makes a specific finding that rehabilitation would not achieve one or more of the public benefits established in RSA 79-E:7 to the same degree as the replacement of the underutilized structure with a new structure, the tax relief incentives provided under this chapter may be extended to the replacement of an underutilized structure in accordance with the provisions of this chapter. II-b. It is further declared to be a public benefit to encourage the rehabilitation of historic structures in a municipality by increasing energy efficiency in the preservation and reuse of existing building stock. III. Short-term property assessment tax relief and a related covenant to protect public benefit as provided under this chapter are considered to provide a demonstrated public benefit if they encourage substantial rehabilitation and use of qualifying structures, or in certain cases, the replacement of a qualifying structure, as defined in this chapter.

## Nearby sections

- [N.H. Rev. Stat. § 79-E:1 79-E:1 Declaration of Public Benefit.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S1.md)
- [N.H. Rev. Stat. § 79-E:2 79-E:2 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S2.md)
- [N.H. Rev. Stat. § 79-E:3 79-E:3 Adoption of Community Revitalization Tax Relief Incentive Program](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S3.md)
- [N.H. Rev. Stat. § 79-E:4 79-E:4 Community Revitalization Tax Relief Incentive.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4.md)
- [N.H. Rev. Stat. § 79-E:4-a 79-E:4-a Coastal Resilience Incentive Zone.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-a.md)
- [N.H. Rev. Stat. § 79-E:4-b 79-E:4-b Residential Property Revitalization Zones.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-b.md)
- [N.H. Rev. Stat. § 79-E:4-c 79-E:4-c Housing Opportunity Zone.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-c.md)
- [N.H. Rev. Stat. § 79-E:4-d 79-E:4-d Office Conversion Zones.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-d.md)
- [N.H. Rev. Stat. § 79-E:5 79-E:5 Duration of Tax Relief Period.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S5.md)
- [N.H. Rev. Stat. § 79-E:6 79-E:6 Resumption of Full Tax Liability.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S6.md)
- [N.H. Rev. Stat. § 79-E:7 79-E:7 Public Benefit.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S7.md)
- [N.H. Rev. Stat. § 79-E:7-a 79-E:7-a Public Benefit Determinations.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S7-a.md)
- [N.H. Rev. Stat. § 79-E:8 79-E:8 Covenant to Protect Public Benefit.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S8.md)
- [N.H. Rev. Stat. § 79-E:9 79-E:9 Termination of Covenant; Reduction of Tax Relief; Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S1. Check the current official text before relying on it. Not legal advice.