HB 231 – AS INTRODUCED
2007 SESSION
10/09
HOUSE BILL 231
AN ACT establishing a commission to study the municipal assessment of market value for property tax purposes and the regulation of municipal assessors.
SPONSORS: Rep. S. Merrick, Coos 2
COMMITTEE: Municipal and County Government
This bill establishes a commission to study the municipal assessment of market value for property tax purposes and the regulation of municipal assessors.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0828
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT establishing a commission to study the municipal assessment of market value for property tax purposes and the regulation of municipal assessors.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Commission Established. There is established a commission to study the municipal assessment of market value for property tax purposes and the regulation of municipal assessors.
2 Membership and Compensation.
I. The members of the commission shall be as follows:
(a) Two members of the house of representatives, one of whom shall be a member of the assessing standards board, appointed by the speaker of the house of representatives.
(b) Two members of the senate, one of whom shall be a member of the assessing standards board, appointed by the president of the senate.
(c) A representative from the New Hampshire Association of Assessing Officials, appointed by the association.
(d) A representative from the New Hampshire Municipal Association, appointed by the executive director.
(e) A representative of the Coalition of New Hampshire Taxpayers, appointed by its board of directors.
(f) A member of the real estate appraiser board, appointed by the board.
(g) A member of the real estate commission, appointed by the commission.
(h) The commissioner of the department of revenue administration, or designee.
(i) One member appointed by the governor.
II. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
3 Duties. The commission shall study:
I. The practices and procedures for municipal assessment of property to determine market value for property tax purposes. The study shall determine the feasibility of defining market value relative to the inclusion of features to a property in order to avoid arbitrary assessment of value to a feature.
II. The practicability of establishing a licensing and regulatory system for persons undertaking municipal assessments in this state, including the oversight and supervision of the municipal contracts for appraisals and reappraisals for property tax purposes.
4 Chairperson; Quorum. The members of the commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the first-named house member. The first meeting of the commission shall be held within 45 days of the effective date of this section. Seven members of the commission shall constitute a quorum.
5 Report. The commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2007.
6 Effective Date. This act shall take effect upon its passage.