HB1206 (2006) Detail

(New Title) relative to the assessing standards board.


CHAPTER 193

HB 1206 – FINAL VERSION

07Mar2006… 0777h

05/04/06 2068s

2006 SESSION

06-2406

09/10

HOUSE BILL 1206

AN ACT relative to the assessing standards board, and the approval of appraisal contracts.

SPONSORS: Rep. Patten, Carr 4; Rep. Chandler, Carr 1

COMMITTEE: Municipal and County Government

AMENDED ANALYSIS

This bill requires the assessing standards board to recommend certain guidelines relative to revaluations and to adopt rules relative to practices and procedures for mass appraisals.

This bill deletes a requirement that the assessing standards board recommend guidelines for the adequacy of tax maps and other records; clarifies that a quorum of the assessing standards board is not required when holding public forums throughout the state; and changes the name of a job category for which a person may be certified by the department of revenue administration pursuant to rules adopted by the board.

The bill also requires the review and written recommendations of the commissioner of revenue administration for all proposed contracts and agreements for appraisals of taxable property for municipalities.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

07Mar2006… 0777h

05/04/06 2068s

06-2406

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Six

AN ACT relative to the assessing standards board, and the approval of appraisal contracts.

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

193:1 Findings and Intent. The general court finds the assessing guidelines developed by the assessing standards board have been an effective tool in measuring the assessing practices throughout the state. In order to ensure fair and equitable assessing practices, the general court recommends that some requirements regarding documentation are necessary to explain how the values are calculated, what assumptions are used by the assessing community in developing value, and the effect of those assumptions. Documentation of the analysis of market data used to set values are needed by the governing body and the taxpayers in the state of New Hampshire. The general court also finds that documentation, assumptions, and calculations shall be transparent for our citizens and shall be guided by the 2005 Edition of the Uniform Standards of Professional Appraisal Practices, Standard 6. The general court’s intent is that a written report of a revaluation or mass appraisal pursuant to Asb 301.10 must clearly communicate the elements, results, opinions, and value conclusions of the appraisal. This Standard 6 will be in effect until administrative rules are adopted by the assessing standards board using USPAP Standard 6. The general court does not intend to affect any existing municipal assessing contracts on file with the department of revenue administration as of the effective date of this act.

193:2 Powers and Duties of the Assessing Standards Board. Amend 21-J:14-b to read as follows:

21-J:14-b Powers and Duties of the Board.

I. The assessing standards board shall recommend guidelines and appropriate legislation relative to:

(a) Guidelines to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system.

(b) The establishment of guidelines for monitoring of local assessment practices by the department of revenue administration[, guidelines for the adequacy of tax maps and other records,] and guidelines for audit by the department of revenue administration of municipalities.

(c) The establishment of guidelines for revaluations by July 1, 2006 based on the 2005 edition of USPAP Standard 6. The department of revenue administration shall in its assessment review process incorporate these guidelines and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These guidelines shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These guidelines shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year.

[(c)] (d) The identification of practices which constitute sales-chasing and penalties to be adopted by the legislature regarding such practices.

[(d)] (e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state.

I-a. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to:

(a) The establishment of certification, continuing education, and revocation and suspension standards for assessing officials. The department of revenue administration shall be responsible for the enforcement of those standards.

(b) The forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and to assure a fair opportunity for public comment.

(c) [The annual update and publication of an assessing procedures manual for selectmen and boards of assessors] The establishment of practices and procedures for mass appraisal which shall become standards for assessing officials.

II. All guidelines and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold a series of at least 3 public forums annually throughout the state to receive general comment through verbal and written testimony on assessing guidelines and practices. A quorum of the board shall not be required to hold such public forums.

III. The board, on or before December 1 of each year, shall report its findings and recommendations for proposed legislation to the governor, the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, and the state library.

193:3 Certification of Assessors; Functional Job Category. Amend RSA 21-J:14-f, II(b) to read as follows:

(b) Property assessor [trainee] assistant.

193:4 Appraisals of Property for Ad Valorem Tax Purposes. Amend RSA 21-J:11, I to read as follows:

I.(a) Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in the business of making appraisals of taxable property for municipalities and taxing districts shall [begin any appraisal work]:

(1) Enter into any contract or agreement with any town, city, or governmental division without first submitting a copy of the contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement[.] for review of the proposed contract or agreement and written recommendations of the department to be made to the municipality within 10 working days of receipt by the department;

(2) Begin any appraisal work without first submitting a copy of the executed contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement.

(b) Any contract or agreement entered into for a reassessment or new assessment ordered by the board of tax and land appeals, pursuant to RSA 71-B, shall be first submitted to the commissioner for examination and approval.

(c) This paragraph shall not apply to municipal employees.

193:5 Effective Date. This act shall take effect upon its passage.

Approved: May 30, 2006

Effective: May 30, 2006

Links

HB1206 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB1206 Revision: 9484 Date: Jan. 21, 2010, midnight

Docket