Laws › Title XII: Public Safety and Welfare

RSA 162-X

Chapter 162-X: Special Assessment Districts

The text as the General Court's table holds it. Includes changes through 2026; 2027 laws not yet included. Taken from the General Court's database on October 19, 2026. The official text on gc.nh.gov.

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Granite Record indexes the General Court’s record; it is not that record. Where a citation allows only one source, cite the General Court — every page here links to what it is drawn from. The date below is the day the page was read.

MLA
“Chapter 162-X: Special Assessment Districts.” Granite Record, https://graniterecord.org/laws/162-x. Accessed 19 Oct. 2026.
APA
Granite Record. (n.d.). Chapter 162-X: Special Assessment Districts. Retrieved 19 Oct. 2026, from https://graniterecord.org/laws/162-x
Chicago
Granite Record. “Chapter 162-X: Special Assessment Districts.” Accessed 19 Oct. 2026. https://graniterecord.org/laws/162-x.
BibTeX
@misc{laws-162-x, title = {Chapter 162-X: Special Assessment Districts}, howpublished = {Granite Record}, url = {https://graniterecord.org/laws/162-x}, note = {Accessed 19 Oct. 2026} }

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.

Cites

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.

Source. 2026, 329:3, eff. Sept. 13, 2026.

How it has changed

From the section's source note, newest first.