For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

SPECIAL ASSESSMENT DISTRICTS

RSA tit. XII, ch. 162-X
in effect

RSA 162-X:1 Authority.

162-X:1. Authority. The governing body of any city or town may enter into special assessment memorandums of understanding with 60 percent of properties' owners to establish special assessment districts and spending programs for the purpose of financing public infrastructure improvements necessary to serve new development. [RSA 162-X:1 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:2 Improvements Authorized.

162-X:2. Improvements Authorized. I. Infrastructure improvements eligible for financing under this chapter shall include: (a) Roads, sidewalks, street lighting, and traffic control devices; (b) Water mains, sewer lines, stormwater management facilities, and related appurtenances; (c) Utility extensions directly serving the district; and (d) Streetscape or parking improvements incidental to development. II. General government buildings, schools, or facilities that do not directly and specially benefit parcels within the district shall not be financed under this chapter. [RSA 162-X:2 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:3 Apportionment of Costs.

162-X:3. Apportionment of Costs. I. Assessments shall be levied only against properties that receive a direct and ascertainable benefit from the improvements. II. The governing body shall determine the method of apportionment, which may include frontage, lot size, number of units, assessed value, or other reasonable metric. III. No parcel shall be assessed in an amount greater than the special benefit conferred upon it. [RSA 162-X:3 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:4 Financing.

162-X:4. Financing. I. Municipalities may issue bonds to finance improvements within the district, to be repaid solely from assessments levied under this chapter. II. Assessments may be collected in annual installments over a period not to exceed 20 years. III. Assessments shall constitute a lien on the property with the same priority and enforcement as property taxes. [RSA 162-X:4 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:5 Procedure.

162-X:5. Procedure. I. Establishment of a district shall require the governing body of any city or town to enter into special assessment memorandums of understanding with 60 percent of properties' owners. II. Notice of the proposed district shall be mailed to each affected property owner and published in a newspaper of general circulation at least 14 days prior to the hearing. [RSA 162-X:5 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:6 Appeals.

162-X:6. Appeals. Any property owner subject to an assessment may appeal the apportionment of costs to the governing body within 30 days of notice, and thereafter to the superior court pursuant to RSA 677. [RSA 162-X:6 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.

RSA 162-X:7 Dissolution.

162-X:7. Dissolution. A district shall dissolve upon repayment of all obligations or earlier by vote of the governing body, provided all costs have been satisfied. [RSA 162-X:7 effective September 13, 2026.] Source. 2026, 329:3, eff. Sept. 13, 2026.
Source: New Hampshire General Court (gc.nh.gov)URL: https://gc.nh.gov/rsa/html/NHTOC/NHTOC-XII-162-X.htmFetched: 10/20/2026

Starting a business in New Hampshire? New Hampshire LLC guide: costs and requirements