HB422 (2007) Detail

Authorizing the granting of abatements to persons whose children are enrolled in schools other than the local public schools.


HB 422 – AS INTRODUCED

2007 SESSION

07-0192

10/03

HOUSE BILL 422

AN ACT authorizing the granting of abatements to persons whose children are enrolled in schools other than the local public schools.

SPONSORS: Rep. Itse, Rock 9; Rep. Lund, Rock 5

COMMITTEE: Municipal and County Government

ANALYSIS

This bill authorizes the governing body of a town or city to grant abatements to persons whose children are enrolled in schools other than the local public schools.

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

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

07-0192

10/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seven

AN ACT authorizing the granting of abatements to persons whose children are enrolled in schools other than the local public schools.

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

1 New Section; Abatement for Education. Amend RSA 76 by inserting after section 19-a the following new section:

76:19-b Abatement for Nonpublic School Education.

I. In order to recognize the public benefit of the education of children outside of the local public school system by a nonpublic school or a home education program, upon application of the taxpayer, the governing body of a municipality may make an abatement of up to $500 per child of the taxes otherwise due from an applicant for state education taxes, and any amount determined by the governing body against local school taxes, as it shall deem just and equitable. Such an abatement shall not exceed the amount of school taxes paid by a taxpayer. The procedure for application shall be as provided in this subdivision.

II. Nothing in this section shall affect the authority of the governing body of a municipality to grant an abatement pursuant to any other provision of law.

2 Effective Date. This act shall take effect April 1, 2007.