HB218 (2005) Detail

Relative to the apportionment of county taxes to municipalities.


HB 218-FN-LOCAL – AS INTRODUCED

2005 SESSION

05-0600

10/09

HOUSE BILL 218-FN-LOCAL

AN ACT relative to the apportionment of county taxes to municipalities.

SPONSORS: Rep. Patten, Carr 4; Rep. Stohl, Coos 1

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows municipalities in a county to change the apportionment of county taxes by a formula using factors based on population, use, or equalized valuations.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0600

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to the apportionment of county taxes to municipalities.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Hillsborough County; Apportionment of County Taxes; Reference Changed. Amend RSA 24:13-c, X to read as follows:

X. Upon receipt of the annual county budget the department of revenue administration shall examine such budget and delete any appropriation not made in accordance with law. The department shall determine the total amount of funds necessary to be raised by the county tax which shall be apportioned pursuant to RSA [76:1] 24:13-d. The amount of money each municipality is required to contribute to the county shall be forwarded to the county treasurer who shall issue a warrant pursuant to RSA 29:11.

2 New Section; Determination of Contribution of Municipalities. Amend RSA 24 by inserting after section 13-c the following new section:

24:13-d Determination of Contribution of Municipalities. After receipt by the department of revenue administration of the annual county budget, and after examination and review of appropriations as required in law, the determination of the amount of money that each municipality is required to contribute to the county shall be made as follows:

I. If no agreement exists concerning the apportionment of costs among municipalities in the county, then the contribution of each municipality shall be determined as provided in RSA 76:1.

II. As determined in an agreement adopted by the majority vote of the county convention to be administered by the department of revenue administration, which apportions costs using a formula specified in the agreement, and which may include factors such as equalized valuation, population, usage of county services, or other factors.

3 County Treasurers; Tax Warrants to Municipalities in County. Amend RSA 29:11, I to read as follows:

I. The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to [their proportion of public taxes for the time being] the apportionment of taxes determined in RSA 24:13-d, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 [fall] falls upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town’s pecuniary assets in the amount owed to the county.

4 Effective Date. This act shall take effect April 1, 2005.

LBAO

05-0600

1/6/05

HB 218-FN-LOCAL - FISCAL NOTE

AN ACT relative to the apportionment of county taxes to municipalities.

FISCAL IMPACT:

      The New Hampshire Municipal Association states this bill may have an indeterminable fiscal impact on local expenditures in FY 2005 and each year thereafter. There will be no fiscal impact on state, county, and local revenue or state and county expenditures.

METHODOLOGY:

    The New Hampshire Municipal Association states that currently statute requires county taxes to be apportioned among the municipalities in a county according to the equalized value of each town and city. This bill would allow the county convention to approve an alternative formula for that allocation which may be based on factors such as population, usage of county services, equalization valuation, and other factors. A vote to use this alternative formula would result in some municipalities paying a greater share of their county’s taxes and some municipalities paying a smaller share. The exact fiscal impact cannot be determined at this time since it would be dependent on the particular formula adopted by the county convention. The Association states that there would be no opportunity for a local vote to approve the reapportionment formula, only a majority vote by the county convention.

    The Association of Counties states this bill would have no fiscal impact on county revenues or expenditures. This bill would alter the allocation of municipal obligation or liability to fund county expenditures, but the total dollars collected by the county would not be changed.

    The Department of Revenue Administration is unable to determine the fiscal impact of this bill since they do not know what types of agreements counties will establish.

Links

HB218 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB218 Revision: 8699 Date: Jan. 21, 2010, midnight

Docket