HB 1631-FN-LOCAL – AS AMENDED BY THE HOUSE
07Mar2006… 1237h
2006 SESSION
10/01
HOUSE BILL 1631-FN-LOCAL
AN ACT relative to property taxation of certain property of the Appalachian Mountain Club.
SPONSORS: Rep. King, Coos 1; Rep. Tholl, Coos 2; Rep. Chandler, Carr 1; Rep. Lary, Coos 3; Sen. Gallus, Dist 1
COMMITTEE: Municipal and County Government
This bill requires that the land and buildings of 3 facilities operated by the Appalachian Mountain Club be subject to certain payments in lieu of 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07Mar2006… 1237h
06-2395
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT relative to property taxation of certain property of the Appalachian Mountain Club.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Findings and Intent.
I. The general court recognizes that the Appalachian Mountain Club (AMC) has and continues to be a major factor in promoting the protection, enjoyment, and wise use of the natural resources in the state of New Hampshire. The general court further recognizes that, in addition, the AMC has assisted in the search and rescue of hikers in the White Mountains, and annually undertaken work to maintain and improve hiking trails and hut systems within the forests and mountains of New Hampshire. These core missions of AMC are well recognized to be of significant benefit to the citizens of this state.
II. The general court finds that the AMC is considered an educational, public-service-oriented organization and therefore enjoys property tax-exempt status as a charitable organization pursuant to RSA 72. The general court finds that the AMC also maintains and operates other overnight facilities including the Highland Center in the town of Carroll, the Pinkham’s Notch Visitor’s Center in the unincorporated place of Pinkham’s Grant, and the Cardigan Lodge in the town of Alexandria which serve the scientific, artistic, and educational purposes for which the corporation has been granted an exemption from property taxation. The general court finds that these mixed use activities may be construed to create competition with local businesses. Therefore the public policy is to encourage the payment in lieu of taxes to the host municipality.
2 Certain Property of the Appalachian Mountain Club; Payments in Lieu of Taxes. The Appalachian Mountain Club, regarding its ownership and operation of the Highland Center in the town of Carroll, the Pinkham’s Notch Visitor’s Center in the unincorporated place of Pinkham’s Grant, and the Cardigan Lodge in the town of Alexandria, shall enter into negotiations for a payment in lieu of taxes with the respective governing bodies in which such facilities are located which shall be based on usage of the facility as determined by the parties. The department of revenue administration may assist in determining the usage at the Appalachian Mountain Club’s Highland Center, Pinkham’s Notch Visitor’s Center, and Cardigan Lodge. If the parties cannot agree on the amount of payment in lieu of taxes, either party may file an appeal with the board of tax and land appeals pursuant to RSA 71-B no later than April 15 of the tax year. The board of tax and land appeals shall render a decision on such appeals within 3 months of the date of filing. The decision of the board of tax and land appeals shall be appealable pursuant to RSA 541.
3 Effective Date. This act shall take effect 60 days after its passage.
LBAO
06-2395
Amended 3/27/06
HB 1631 FISCAL NOTE
AN ACT relative to property taxation of certain property of the Appalachian Mountain Club.
FISCAL IMPACT:
The Department of Revenue Administration and New Hampshire Municipal Association state this bill, as amended by the House (Amendment #2006-1237h), may increase local revenue by an indeterminable amount in FY 2007 and each year thereafter. There will be no fiscal impact on state, county, and local expenditures or state and county revenue.
METHODOLOGY:
The Department of Revenue Administration and the New Hampshire Municipal Association state this bill may increase revenues in the towns of Alexandria and Carroll and the unincorporated place of Pinkham’s Grant by an indeterminable amount in FY 2007 and each year thereafter. The amount of the revenue increase will be agreed upon by the Appalachian Mountain Club and the governing bodies of the towns and unincorporated place. The Department states the amount will not necessarily be dependent upon the assessed values of the properties at issue or the tax rates in the respective towns and unincorporated place. Payments in lieu of taxes typically benefit the municipality only; therefore, there will be no impact on state or county revenues.