Bill Text - HB284 (2005)

Excluding the value of a view from property tax assessments.


Revision: Jan. 21, 2010, midnight

HB 284 – AS INTRODUCED

2005 SESSION

05-0835

10/01

HOUSE BILL 284

AN ACT excluding the value of a view from property tax assessments.

SPONSORS: Rep. Alger, Graf 6; Rep. Parkhurst, Ches 4

COMMITTEE: Municipal and County Government

ANALYSIS

This bill prohibits the appraisal of a property for property tax purposes from using the value of the view.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0835

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT excluding the value of a view from property tax assessments.

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

1 Appraisal Of Taxable Property; Full and True Value; View Excluded. Amend RSA 75:1 to read as follows:

75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor, provided, however that full and true value shall not consider any value of a scenic view or other view external to a property. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

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

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