HB 1760 – AS INTRODUCED
2006 SESSION
10/03
HOUSE BILL 1760
AN ACT allowing municipalities to adopt a property tax exemption for property using, manufacturing, or supplying bio-heat systems.
SPONSORS: Rep. Essex, Hills 1; Rep. Cataldo, Straf 3; Rep. Ober, Hills 27; Sen. Estabrook, Dist 21; Sen. Flanders, Dist 7
COMMITTEE: Municipal and County Government
This bill allows municipalities to adopt a property tax exemption for property using, manufacturing, or supplying bio-heat systems.
This bill is a request of the study committee on biodiesel for home heating and vehicular transportation established in 2005, 101.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06-3022
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT allowing municipalities to adopt a property tax exemption for property using, manufacturing, or supplying bio-heat systems.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subdivision; Exemption for Bio-Heat Systems. Amend RSA 72 by inserting after section 72 the following new subdivision:
Exemption for Bio-Heat Systems
72:73 Exemption for Bio-Heat 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 bio-heat system property tax exemption shall determine the qualifications for and dollar amount of the exemption from assessed value, for local property tax purposes, applicable to residential or commercial property owners or persons manufacturing or supplying bio-heat systems.
III. In this section, a “bio-heat system” means a home or business heating system using a renewable fuel substitute that is composed of mono-alkyl esters of long chain fatty acids, is derived from vegetable oils or animal fats, and meets the requirements of the American Society for Testing and Materials (ASTM) specification D6751.
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.