HB 769-FN – AS INTRODUCED
2007 SESSION
10/03
HOUSE BILL 769-FN
AN ACT relative to determination of town’s share of county taxes.
SPONSORS: Rep. Gottling, Sull 3; Rep. Leishman, Hills 6
COMMITTEE: Municipal and County Government
This bill establishes a procedure for determining the apportionment of the county taxes to the towns in the county using population limits on the calculation determined from equalized valuation.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0553
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to determination of town’s share of county taxes.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 County Taxes; Tax Warrants; Procedure; State Funding. Amend RSA 29:11 to read as follows:
29:11 Tax Warrants and Extents.
I. The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to [their proportion of public taxes for the time being] the apportionment procedure in paragraph III, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town’s pecuniary assets in the amount owed to the county.
II. Notwithstanding the provisions of paragraph I of this section, the interest payment penalty provided in said paragraph shall not apply in Hillsborough county if payment of the tax bill is made within 30 days of its receipt by the taxpayer.
III. The apportionment of taxes to towns within a county shall be as follows:
(a) Determine the apportionment using each town’s share of equalized valuation as determined by the department of revenue administration and reflect the apportionment as each town’s percentage of the total county equalized valuation.
(b) Determine the percentage of population that each town in the county bears to the entire county population, using population data estimated by the office of energy and planning pursuant to RSA 78-A:25.
(c) Adjust the apportionment in subparagraph (a) so that no town’s share shall exceed its percentage of the population by more than 2 percentage points.
2 Effective Date. This act shall take effect April 1, 2007.
LBAO
07-0553
1/11/07
HB 769-FN - FISCAL NOTE
AN ACT relative to determination of town’s share of county taxes.
FISCAL IMPACT:
The Department of Revenue Administration and New Hampshire Municipal Association state this bill may decrease county revenue by an indeterminable amount, and have an indeterminable fiscal impact on local expenditures in FY 2007 and each year thereafter. The New Hampshire Association of Counties states this bill will have no impact on county revenue or expenditures. This bill will have no fiscal impact on state and county expenditures, or state and local revenue.
METHODOLOGY:
The Department of Revenue Administration and New Hampshire Municipal Association state this bill establishes a procedure for determining the apportionment of county taxes to the towns in the county using population limits on the calculation determined from equalized valuation. The Department and Association calculated Belknap County apportionments to provide an example of the potential fiscal impact of this bill using the following Belknap County information: actual 2005 equalized values, 2006 county apportionment, and 2005 estimated population figures from the Office of Energy and Planning. This calculation resulted in four municipalities with adjustments resulting in a decrease in their apportionments totaling $1.4 million for Belknap County alone. The bill does not address how the county would obtain the remaining $1.4 million of its net budget after the adjustments are made. The Department and Association assume that a similar revenue shortage would occur in the other 9 counties as well, with the dollar amounts of shortages varying based on population percentages and tax commitments.
The New Hampshire Association of Counties states this bill would have no fiscal impact on county and local revenue or expenditures. No additional information was provided.