HB1212 (2006) Detail

Relative to the relocation of manufactured housing having delinquent property taxes.


HB 1212-FN – AS INTRODUCED

2006 SESSION

06-2084

10/03

HOUSE BILL 1212-FN

AN ACT relative to the relocation of manufactured housing having delinquent property taxes.

SPONSORS: Rep. Cady, Rock 1; Rep. Bicknell, Rock 1; Sen. Barnes, Dist 17

COMMITTEE: Municipal and County Government

ANALYSIS

This bill clarifies the notice required to be given to owners of land with manufactured housing and allows for the relocation of manufactured housing with delinquent taxes.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

06-2084

10/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Six

AN ACT relative to the relocation of manufactured housing having delinquent property taxes.

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

1 Property Taxation; Manufactured Housing. Amend RSA 73:16-a to read as follows:

73:16-a Personal Property on Land of Another.

I. Whenever any person leaves upon the land of another person, with such person’s consent, any taxable personal property, the tax upon such property may be assessed to the owner of the land in the event the tax is not paid when it is due by the owner of such property, provided a selectman or assessor before or at the time of taking the inventory gives notice in writing to such land owner that such property whenever located upon the land is to be taxed to [him] the land owner. An affidavit by the selectman or assessor giving such notice that it was given shall be evidence of the fact. The provisions of this [section] paragraph shall not apply to manufactured housing subject to taxation pursuant to RSA 72:7-a.

II. The tax due upon [the] manufactured housing shall only be assessed to the owner of the manufactured housing, and not upon the owner of the land upon which the manufactured housing is left. At the time a tax bill is sent to the owner of [each such property] manufactured housing, the owner of the land shall be sent a duplicate of such tax bill or, in the alternative, a list of each owner, location, and description of all such property, and the taxes thereon. No later than 60 days after the tax is due, a list of each owner, location, and description of all such property upon which the taxes have not been collected shall be sent to the owner of the land by certified mail. At the same time a notice shall be given to the owner of each such [property] manufactured housing for which the tax has not been collected, which notice shall state that the tax is delinquent and inform such owner of the provisions of this section. In the event the owner of the land pays the tax, costs, and interest due upon any such property, he or she shall be entitled to be reimbursed for any such payment, interest pursuant to RSA 76:13, and reasonable attorney’s fees from the owner of such property and shall have a lien upon such property which takes precedence over all other liens and encumbrances thereon. Such lien shall continue in force for 2 years from the date the tax was paid. A failure of a city, town, or unincorporated place to comply with any provision of this [section] paragraph shall bar the [assessment] collection under RSA 80 of any unpaid tax upon any such property. Delinquent taxes and subsequent taxes on manufactured housing shall not be assessed to the owner of the land. A town or city may not refuse to accept a tax deed to manufactured housing for the reasons stated in RSA 80:38, II-a or RSA 80:76, II-a.

2 Collection of Taxes; Manufactured Housing; Relocation. Amend RSA 80:2-a to read as follows:

80:2-a Relocation of Buildings or Structures. No building or structure that is taxed as real estate, except manufactured housing constituting the stock-in-trade of a dealer in the business of selling manufactured housing, shall be moved from the location where it was last taxed unless the owner [thereof] of the manufactured housing shall produce and deliver to the person moving the same a receipted tax bill for the tax assessed as of April 1, a certificate from the tax collector of the city or the selectmen of the town that all property taxes owed have been paid in full, or a statement signed by a majority of the board of selectmen or assessors that the same may be relocated without the payment of the assessed taxes. An owner of land may relocate manufactured housing with delinquent taxes provided the owner of the manufactured housing grants permission or is unknown. The selectmen or assessors shall issue a statement signed by a majority of the board of selectmen or assessors that the manufactured housing may be relocated by the owner of the land without the payment of the assessed taxes. The person or persons moving such building or structure shall hold the receipted tax bill, certificate, or statement from the tax collector or selectmen during the period of transit of the building or structure, and upon arrival at its destination, deliver the same to the owner of the building or structure. Any person who fails to comply with the provisions of this section shall be guilty of a misdemeanor.

3 Effective Date. This act shall take effect January 1, 2007.

LBAO

06-2084

11/9/05

HB 1212-FN - FISCAL NOTE

AN ACT relative to the relocation of manufactured housing having delinquent property taxes.

FISCAL IMPACT:

      The Department of Revenue Administration and New Hampshire Municipal Association state this bill may decrease local revenue, and increase local expenditures by an indeterminable amount in FY 2007 and each year thereafter. There will be no fiscal impact on state and county revenue or expenditures.

METHODOLOGY:

    The Department of Revenue Administration states it is not possible to determine which properties could be tax deeded and taken. It appears this bill will force a municipality to tax deed properties that could have a potential liability for the municipality. Depending on the condition of the deed property and back rent possibly owned to the landowner, the municipality would be liable.

    The New Hampshire Municipal Association states this bill changes the process for delinquent tax collection on manufactured housing by requiring that notice be provided by certified mail which would result in an additional cost to the municipality. This bill also prohibits a municipality from refusing to take property through the tax lien or tax deed process for reasons of environmental hazard, undesirable obligations, or liabilities that would accrue to the municipality. This requirement would expose the municipality to potentially unlimited costs. Finally, this bill would allow the owner of the land on which the manufactured housing with delinquent taxes sits, to move the housing with the permission of the owner. If the owner is unknown or cannot be located, this bill would allow removal of the housing whether taxes are paid or not, and require the municipality to approve such a move. The municipality is unlikely to be able to collect taxes owed, and would also have to absorb the administrative costs in attempting to collect the taxes, or in liening or deeding the property. This bill could result in an indeterminable decrease in tax revenues and an increase in costs.

    The Board of Manufactured Housing does not anticipate any fiscal impact as a result of this bill.