HB 496 – AS INTRODUCED
2007 SESSION
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
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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.