CHAPTER 182
HB 709 – FINAL VERSION
27Mar2007… 0732h
2007 SESSION
10/01
HOUSE BILL 709
AN ACT making various changes to department of revenue administration authority concerning property tax administration.
COMMITTEE: Municipal and County Government
This bill clarifies the rulemaking authority of the commissioner of revenue administration on certain property tax matters and revaluation matters. The bill also removes the late penalties for municipalities filing municipal reports with the department of revenue administration.
This bill is a request of the department of revenue administration.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
27Mar2007… 0732h
07-0708
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT making various changes to department of revenue administration authority concerning property tax administration.
Be it Enacted by the Senate and House of Representatives in General Court convened:
182:1 Department of Revenue Administration; Rulemaking; Contracts for Revaluations. Amend RSA 21-J:11, III(a) to read as follows:
(a) Contract or agreement provisions for a full revaluation, a cyclical revaluation, a partial revaluation, or a statistical update; and
182:2 Municipal Reports; Late Penalty Removed. Amend RSA 21-J:34, I to read as follows:
I. A report filed by the governing body of each city, town, or unincorporated place, shall certify the number of residents and total valuation of each class of property included in the inventory of residents and ratable estates. This report shall be filed by September 1 of each year, unless this filing date is extended by the commissioner for just cause. [Municipalities which fail to timely file the report required by this paragraph due to willful neglect or intentional disregard of laws or rules and not reasonable cause shall pay a penalty to the state in the amount of $100 for each day that the report is not timely filed. Within 30 days after the imposition of the penalty by the commissioner, officials of the city, town, or unincorporated place upon which the penalty was imposed may appeal by written application to the board of tax and land appeals or the superior court in the county in which the city, town, or unincorporated place is located. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner’s actions].
182:3 Reference Corrected; Property Tax Exemption Applications. Amend RSA 72:33, V to read as follows:
V. In addition to the above requirements, applicants for exemption who claim ownership pursuant to RSA 72:29, [V] VI shall file with their application an additional statement signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing they meet the requirements of RSA 72:29, [V] VI.
182:4 Property Taxation; Filing Extensions. Amend RSA 72:34-b to read as follows:
72:34-b Extensions. Extensions of filing deadlines in RSA 72 for filing [exemption, credit, or] deferral applications and appeals shall be in accordance with RSA 76:16-d.
182:5 Rulemaking; Commissioner of Revenue Administration; Property Taxes. 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, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, and 72:70; and
182:6 Application Extensions; Tax Deferrals and Abatements. Amend RSA 76:16-d, II to read as follows:
II. In towns with dates of notice of tax, as defined in RSA 72:1-d and RSA 76:1-a, after December 31, the uniform deadlines in [exemption,] deferral[,] and [taxation] abatement applications, replies, and appeals statutes, including RSA [72:33, 34, 34-a, 38-a] 72:38-a and RSA 76:16, 16-a, and 17 shall be as follows:
(a) Taxpayer’s initial application for [exemption,] deferral[,] or abatement within 2 months of the date of notice of tax.
(b) Town’s response to the application within 6 months of the date of notice of tax.
(c) Taxpayer’s appeal within 8 months of the date of notice of tax.
182:7 Repeal. The following are repealed:
I. RSA 21-J:36, relative to penalties for failure to file timely municipal reports.
II. RSA 72:43, relative to rulemaking authority concerning certain property tax exemptions.
182:8 Effective Date. This act shall take effect April 1, 2007.
Approved: June 18, 2007
Effective: April 1, 2007