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Lebanon commissioners weigh preserving buildings for 79‑E tax credits versus demolition

August 26, 2026 | Lebanon, Grafton County, New Hampshire


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Lebanon commissioners weigh preserving buildings for 79‑E tax credits versus demolition
Commissioners debated whether aging downtown buildings should be demolished now or left standing to preserve eligibility for the state's 79‑E rehabilitation tax‑stabilization program. Some members argued unsalvageable structures should come down; others said keeping buildings standing preserves a potential incentive for rehab under 79‑E.

A council member noted the city already has an appropriation to demolish several buildings, but warned that tearing structures down removes the 79‑E option. "If the building's already gone, then there's nothing for anybody to take advantage of," staff said. Other commissioners cautioned that some buildings are in poor condition and could pose safety hazards or be hard to economically rehabilitate.

The commission did not resolve the question; members asked for further assessment of structural condition, potential developer interest, and the net value of retaining 79‑E eligibility versus demolition and creation of green space or other interim uses.

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