RSA 79-G:4 Appraisal of Qualifying Historic Buildings.

I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying historic buildings and the land appurtenant thereto at no more than 10 percent of their market value.
II. No owner of a qualifying historic building shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the prop