[Airwaves]

Just to make a quick point here.

Originally posted by John A. Birdsall
I assist in paying taxes on the cottage and without much work I find that the cottage itself is not unrealistically taxed. However, the waterfrontage is. and therefore because of the waterfrontage I think the houseboaters should pay equal amount of waterfrontage, and or view tax. They got waterfrontage 360 degrees and the view changes as you move about on the boat or "as the boat turns" (similar to as the World turns on TV)

The problem that I see with imposing a tax on a houseboat is that use of a houseboat, as a houseboat, in New Hampshire is illegal so you would be trying to tax someone on an illegal activity.

First to make sure everyone knows what a “houseboat” is considered to be in New Hampshire:

270-A:1 Definitions. – The following words and phrases as used in this chapter shall have the following meanings, unless the context clearly requires otherwise:
I. ""Person'' means any individual, firm, co-partnership, company, association or joint-stock association, including any trustee, administrator, executor, receiver, assignee or other personal representative thereof.
II. ""Houseboat'' means any ship, boat, raft, float, catamaran or marine craft of any description upon or within which are located sleeping and toilet facilities, regardless of whether such facilities are of a permanent or temporary nature.
III. ""Overnight period'' means the period of time between the termination of daylight in the evening to the earliest dawn in the next morning.
IV. ""Mooring'' means beaching, grounding, or tying of a houseboat to the shore of any of the inland surface waters of the state, and the anchoring of a houseboat on any of the inland surface waters of the state.
Source. 1967, 412:1, eff. Jan. 1, 1968.

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This provision says the only “legal houseboat” are the ones that waterfront property owners own themselves or those who owned by people renting your place. I would suggest it also includes the folks that own dockominiums where they keep their boat tied up:

270-A:2 Where Overnight Mooring Permitted. – A houseboat may be beached or grounded, or tied to the shore of any of the inland surface waters of the state for an overnight period, or any part of an overnight period, only when on or at a location owned, leased, or otherwise under the control of the owner or operator of the houseboat or by permission of the owner, lessee, or person otherwise in control of such location. An unoccupied houseboat may be anchored on the inland surface waters of the state for an overnight period, or any part of an overnight period, only in an area reasonably adjacent to a location owned, leased, or otherwise under the control of the owner or operator of the houseboat or by permission of the owner, lessee, or person otherwise in control of such location.
Source. 1967, 412:1, eff. Jan. 1, 1968.

These are the “houseboats” that appear to be the subject of tax talk:

270-A:3 Where Overnight Mooring Prohibited. – No houseboat shall be beached or grounded, or tied to the shore of any of the inland surface waters of the state for an overnight period or any part of an overnight period, except as permitted in RSA 270-A:2 or in cases of emergency. No houseboat shall be anchored on any of the inland surface waters of the state for an overnight period or any part of an overnight period except as permitted in RSA 270-A:2 or in cases of emergency.
Source. 1967, 412:1, eff. Jan. 1, 1968.

As I see it the only “houseboats” that will end up being taxed are the ones owned by waterfront property owners and owners of dockominiums. I don't see you being able to tax dockominium owners without taxing every boat on the lake with a bunk and a head including the ones owned by waterfront property owners.