HB 1755 – AS INTRODUCED
2006 SESSION
10/03
HOUSE BILL 1755
AN ACT establishing a statutory property tax relief commission, and relative to information on property tax bills.
SPONSORS: Rep. Jasper, Hills 27; Rep. Almy, Graf 11; Rep. Gillick, Rock 15; Rep. Mirski, Graf 10; Sen. Estabrook, Dist 21; Sen. Morse, Dist 22
COMMITTEE: Municipal and County Government
This bill establishes a statutory property tax relief commission to monitor issues relating to property tax relief. The bill also requires information concerning property tax relief to be included on property tax bills.
This bill is a request of the committee to study property tax relief, including reverse mortgages, established in 2004, 88 as amended by 2005, 63.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06-3006
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT establishing a statutory property tax relief commission, and relative to information on property tax bills.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Chapter; Property Tax Relief Commission. Amend RSA by inserting after chapter 76 the following new chapter:
CHAPTER 76-A
PROPERTY TAX RELIEF COMMISSION
76-A:1 Commission Established. There is hereby established the property tax relief commission. The commission shall monitor issues relating to property tax relief and make recommendations on tax exemptions, reverse mortgagees, and other methods for property tax relief.
76-A:2 Membership and Compensation.
I. The members of the commission shall be as follows:
(a) One member of the senate, appointed by the president of the senate.
(b) One member of the house of representatives, appointed by the speaker of the house of representatives.
(c) The commissioner of the department of revenue administration, or designee.
(d) One representative from the New Hampshire housing finance authority, appointed by the executive director.
(e) One representative from the New Hampshire Local Government Center, appointed by the executive director.
(f) One representative from New Hampshire Legal Assistance, appointed by that organization.
(g) Five public members, appointed by the governor.
II. Members of the commission shall serve without compensation except that legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
III. Legislative members of the commission shall serve a term which is coterminous with their elected office. Appointed members shall serve 3-year terms. Initial appointments by the governor shall be for staggered terms.
76-A:3 Duties. The commission's duties shall include, but not be limited to:
I. Studying issues relating to property tax relief in New Hampshire and making recommendations on tax exemptions, reverse mortgagees, and other methods for property tax relief.
II. Developing and approving for publication by the department of revenue administration an informational brochure on property tax exemptions and reverse mortgage contracts.
III. Making a recommendation for an appropriation to the department of revenue administration for the cost of printing and distributing the informational brochure approved by the commission.
IV. Adopting recommendations for proposed changes to New Hampshire law concerning property tax relief matters.
76-A:4 Chairperson; Clerk; Meetings. The members of the commission shall elect a chairperson and a clerk from among the members. The commission shall meet as necessary, but at least once a year. The first meeting of the commission shall be called by the first-named house member.
76-A:5 Report. On or before November 1 of each year, the commission shall submit a report outlining the commission's activities and recommendations to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the state library, and the governor.
2 Property Tax Bills; Information. Amend RSA 76:11-a, II to read as follows:
II. The tax bill shall [also] contain a reference to the brochure produced under RSA 76-A:3 and a statement informing the taxpayer of the types of tax relief for which the taxpayer has the right to apply. The following statement shall be considered adequate:
“If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral.
An informational brochure developed by the state property tax relief commission is available from the tax collector to explain and assist you with property tax exemptions, reverse mortgages, and other property tax relief.
For details [and], application information, or to request a copy of the brochure, contact (insert title of local assessing officials or office to which application or request should be made).”
This statement shall be prominent and legible, and may either be printed, on the front of the tax bill, on the tax bill itself, or on a separate sheet of paper enclosed with the tax bill. Where possible contact information should include website information for both the municipality and the department of revenue administration. A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.
3 Effective Date.
I. Section 2 of this act shall take effect April 1, 2007.
II. The remainder of this act shall take effect upon its passage.