Bill Text - HB1753 (2006)

Allowing municipalities to adopt a property tax exemption for geoexchange energy systems.


Revision: Jan. 21, 2010, midnight

HB 1753 – AS INTRODUCED

2006 SESSION

06-3015

10/09

HOUSE BILL 1753

AN ACT allowing municipalities to adopt a property tax exemption for geoexchange energy systems.

SPONSORS: Rep. Cataldo, Straf 3; Rep. Slocum, Hills 6; Rep. Harvey, Hills 21; Sen. Green, Dist 6

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows municipalities to adopt a property tax exemption for geoexchange energy systems.

This bill is a request of the study committee on maximizing incentives for voluntary use of renewable energy established in 2005, 202.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

06-3015

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Six

AN ACT allowing municipalities to adopt a property tax exemption for geoexchange energy systems.

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

1 New Subdivision; Exemption for Geoexchange Energy Systems. Amend RSA 72 by inserting after section 72 the following new subdivision:

Exemption for Geoexchange Energy Systems

72:73 Exemption for Geoexchange Energy Systems; Procedure for Adoption.

I. A town or city may adopt or modify the exemption granted under this section by the procedure in RSA 72:27-a.

II. Each town or city adopting a geoexchange energy system property tax exemption shall determine the qualifications for and dollar amount of the exemption from assessed value for persons owning real property which is equipped with a geoexchange energy system.

III. In this section, a “geoexchange energy system” means one or more heat pumps and associated equipment and piping designed to supply heating or cooling to the interior of a building or buildings or to heat water for domestic usage. Such a system pumps fluid between the heat pump and the nearby earth, a water well, or a water body, in a closed or open loop, to take advantage of the constant temperature of the earth, water well, or water body to make use of its heating or cooling potential. For purposes of this exemption, a system shall not include the series of pipes, ducts or similar means of distributing the heat or cooling or domestic hot water within the building or buildings.

2 Property Tax Exemption; Adoption Procedure; Reference Added. Amend the introductory paragraph of RSA 72:27-a, I to read as follows:

I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, [or], RSA 72:70, or RSA 72:73 in the following manner:

3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows:

VI. For purposes of RSA 72:28, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, [and], 70, and 73, the ownership of real estate, as expressed by such words as “owner”, “owned” or “own”, shall include those who have equitable title or the beneficial interest for life in the subject property.

4 Application for Tax Exemption; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:

I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 62, 66, [and], 70, and 73 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:

5 Appeal from Refusal to Grant; Reference Added. Amend RSA 72:34-a to read as follows:

72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, [42,] 62, 66, [or] 70, or 73 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

6 Effective Date. This act shall take effect April 1, 2006.

None