Community Revitalization Tax Relief (79-E) Case Studies

Issues Addressed:
Housing Costs Infrastructure Redevelopment

Allenstown, NH

In 2020, Allenstown approved 79-E tax relief for ​​an 155-year-old textile mill that had been underutilized. The town also rezoned the area to allow for residential uses to enable the project. Project plans called for 150 new market-rate apartments. As of this writing, the rehabilitation project is under construction.

Exeter, NH

Exeter, NH Exeter, NH used 79-E for the first time to aid the rehabilitation of a riverfront restaurant location, making way for a brewpub location.
  • Exeter 79-E materials
  • Exeter News-Letter. “Sea Dog Brewing building could be town's first 79-E project” (July 29, 2017).
A historic riverfront restaurant in Exeter was renovated using 79-E tax relief and is now a Sea Dog Brewing brewpub location.

Dover, NH

In Dover, the City is using 79-E to incentivize the rehabilitation of a vacant courthouse into new housing. The courthouse itself will be renovated, and a new four-story structure will be built there. The City negotiated for 20% of housing units to be deed-restricted Affordable Housing for low-income residents.
  • Fosters Daily Democrat, “Chinburg's old Dover courthouse housing project: What's new, what's next” (February 25, 2021).
Dover’s vacant Strafford County courthouse in 2021 (above) and a rendering of the 79-E enabled redevelopment (below). (Images via Foster’s Daily Democrat)