Revision: Jan. 11, 2010, midnight
HB 804 – AS INTRODUCED
2007 SESSION
10/09
HOUSE BILL 804
AN ACT excluding the value of a view from property tax assessments.
SPONSORS: Rep. Parkhurst, Ches 4; Rep. Hutchinson, Rock 3
COMMITTEE: Municipal and County Government
This bill prohibits the appraisal of a property for property tax purposes from using the value of the view.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0486
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT excluding the value of a view from property tax assessments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Appraisal Of Taxable Property; Full and True Value; View Excluded. Amend RSA 75:1 to read as follows:
75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor, provided, however that full and true value shall not consider any value of a scenic view or other view external to a property. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.
2 Effective Date. This act shall take effect April 1, 2007.