HB 487 – AS INTRODUCED
2007 SESSION
10/03
HOUSE BILL 487
AN ACT granting a property tax credit to persons aged 65 and older who have been residents for at least 10 years and not been convicted of a felony.
SPONSORS: Rep. DiFruscia, Rock 4; Rep. Gleason, Rock 5; Sen. Gallus, Dist 1; Sen. Kenney, Dist 3
COMMITTEE: Municipal and County Government
This bill requires municipalities to grant a property tax credit to persons aged 65 and older who have resided in the state for at least 10 years and who have not been convicted of a felony. The credit shall be known as the good citizen’s credit.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0391
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT granting a property tax credit to persons aged 65 and older who have been residents for at least 10 years and not been convicted of a felony.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Taxation; Good Citizen’s Credit. Amend RSA 72 by inserting after section 39-b the following new section:
72:39-c Good Citizen’s Credit.
I. An owner of residential real estate who is 65 years of age or older and who has continually resided in this state for at least the 10 years, and who has not been convicted of a felony, shall be granted a property tax credit of $1,000 for the property tax year which begins following the person’s 65th birthday. Each subsequent year following, the person’s tax credit shall be increased by an additional $100 per year.
II. The term “residential real estate” as used in this section means the same as defined in RSA 72:29.
III. The tax credit shall be divided evenly among the number of tax payments required annually by the municipality so that a portion of the tax credit shall apply to each tax payment to be made.
2 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, 39-c, 62, 66, and 70, 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.
3 Property Taxation; Application Procedure; 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, 39-c, 62, 66, and 70 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:
4 Appeals; 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, 39-c, 41, [42,] 62, 66, or 70 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.
5 Rules. Amend RSA 72:36, I to read as follows:
I. The commissioner's interpretation of RSA 72:28, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, [72:33-a,] 72:34, 72:34-a, 72:35, [and] 72:36-a, and 72:39-c; and
6 Effective Date. This act shall take effect April 1, 2007.