# N.H. Rev. Stat. § 79-E:4-b: 79-E:4-b Residential Property Revitalization Zones

> New Hampshire · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-b

## Section

- **Citation:** N.H. Rev. Stat. § 79-E:4-b
- **Heading:** 79-E:4-b Residential Property Revitalization Zones
- **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 4-b

## Text

I. A city or town may adopt the provisions of this section by vote of its legislative body, according to the procedures described in RSA 79-E:3, to establish tax relief for the owners of a one or 2-family home or an attached multi-family home with not more than 4 units and which is at least 40 years old, who significantly improves the quality, condition, and/or use of an existing residential structure in a designated residential property revitalization zone. II. The governing body of a municipality shall designate the area of a residential property revitalization zone in which the tax relief for qualifying structures shall apply. Municipalities may further establish criteria for the public benefits, goals, and measures that will determine the eligibility of qualifying structures for tax relief located within a designated residential property revitalization zone. III. Municipalities may grant tax relief to the qualifying structure and property as described in RSA 79-E:4 for the period of tax relief under RSA 79-E:5, provided that no property may be granted tax relief under this chapter more than once in a 20 year period.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NH_TV_C79-E_S4-b. Check the current official text before relying on it. Not legal advice.