I know that Federal property is generally immune from local taxes, but what about property owned by the state? Is that just a matter of state law? Is there a term for this kind of immunity because I can't find it using standard searches.

Jurisdiction: New Hampshire

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    It is a matter of state law, probably in the statute that authorizes the property tqx in the first pace. Normally, it would be called a property tax exemption. There is probably no case law on point. – ohwilleke Dec 24 '19 at 0:48

Yes, property owned by governments, including state governments, is generally exempt from property taxes in the US. (A list of the exemptions as of 2000 is available here.)

The governments that are exempt in New Hampshire are listed in Ch 72 §23 of the New Hampshire Statutes, Real Estate and Personal Property Tax Exemption." These include the state, cities, towns, and school or village districts.

  • It might be worth mentioning that municipalities generally have authority to tax only because that authority is delegated to them by the state. – phoog Dec 24 '19 at 21:57

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