HB496 (2007) Detail

Relative to a property tax exemption for portable docks, piers, and wharves.


HB 496 – AS INTRODUCED

2007 SESSION

07-0909

10/04

HOUSE BILL 496

AN ACT relative to a property tax exemption for portable docks, piers, and wharves.

SPONSORS: Rep. Schmidt, Straf 4

COMMITTEE: Municipal and County Government

ANALYSIS

This bill requires that portable docks, piers, and wharves shall be exempt from taxation as real property.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

07-0909

10/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seven

AN ACT relative to a property tax exemption for portable docks, piers, and wharves.

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

1 New Section; Property Taxation; Exemption. Amend RSA 72 by inserting after section 7-c the following new section:

72:7-d Exemption; Portable Docks, Piers, and Wharves. All portable, or otherwise non-stationary, docks, piers, and wharves, whether associated with commercial or residential use, in that they are cable of being removed seasonally, shall be considered personal property and are not taxable as real estate.

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