NH RSA 79-E was written into law on April 1, 2006, and adopted by the Board of Mayor and Alderman in 2015. Through the 79-E program, a governing body may grant temporary property tax relief for a defined period. The tax relief period is intended to incentivize development projects that substantially rehabilitate a qualifying structure or replace structures that do not possess significant historical, cultural, or architectural value, provided said projects create certain public benefits.

In Manchester, properties within the Central Business Service District (CBSD) or the Redevelopment District (RDV) qualify for the relief incentive. The program should be used as an incentive and play a critical role in the feasibility of the development project. The City's application place the burden of proof on the applicant to demonstrate that without RSA 79-E, the project’s feasibility would be challenging.

Community Revitalization Tax Relief Incentive Application