HB 448 – AS INTRODUCED
2009 SESSION
10/09
HOUSE BILL 448
AN ACT allowing municipalities to adopt a property tax credit to persons over 60 years of age in exchange for volunteer services.
SPONSORS: Rep. Cloutier, Sull 4; Rep. Gagnon, Sull 4; Rep. Donovan, Sull 4; Rep. Harris, Sull 4
COMMITTEE: Local and Regulated Revenues
This bill enables towns and cities to grant a property tax credit to persons over 60 who provide volunteer services to the municipality.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0138
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT allowing municipalities to adopt a property tax credit to persons over 60 years of age in exchange for volunteer services.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Tax Credit for Volunteers Over 60. Amend RSA 72 by inserting after section 39-b the following new section:
72:39-c Property Tax Credit for Volunteers Over 60 Years of Age.
I. A town or city may adopt or modify the property tax credit for volunteers over 60 years of age granted under this section by the procedure in RSA 72:27-a.
II. A town or city may establish a program to allow persons over the age of 60 to volunteer to provide services to such city or town. In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of such person for his or her residential real estate on his or her tax bills and any reduction so provided shall be in addition to any exemption, credit, or abatement to which any such person is otherwise entitled. No such person shall receive a rate of, or be credited with, more than the current minimum wage of the state per hour for services provided pursuant to such reduction nor shall the reduction of the real property tax bill exceed $750 in a given tax year.
III. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of such record to the assessor in order that the actual tax bill reflect the reduced rate. A copy of such record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. Such cities and towns shall have the power to implement this property tax credit consistent with the intent of this section.
IV. In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services be considered income, wages, or employment for purposes of taxation, for the purposes of withholding taxes, or for the purposes of workers’ compensation or any other applicable provisions of law, but such person while providing such services shall be considered an employee for the purposes of RSA 31.
V. Procedures for application, investigation of applications, and appeals shall be as provided in RSA 72:33, RSA 72:34, and RSA 72:34-a.
2 Property Tax Credit for Volunteers Over 60; Adoption Procedure; Reference Added. Amend the introductory paragraph of RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, or RSA 72:70 in the following manner:
3 Definitions; References Added. Amend RSA 72:29, VI to read as follows:
VI. For purposes of RSA 72:28, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-c, 62, 66, and 70, the ownership of real estate, as expressed by such words as “owner,” “owned,” or “own,” shall include those who have equitable title or the beneficial interest for life in the subject property.
4 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:
I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 39-c, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:
5 Appeals; Reference Added. Amend RSA 72:34-a to read as follows:
72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 39-c, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.
6 Interpretation by Commissioner of Revenue Administration. 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, 72:34, 72:34-a, 72:35, 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 RSA 72:39-c; and
7 Effective Date. This act shall take effect April 1, 2009.