HB 522 – AS INTRODUCED
HOUSE BILL 522
This bill enables towns and cities to adopt a property tax credit related to road maintenance for unit owners in condominium associations which qualify as condominium housing for older persons.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT allowing municipalities to adopt a road maintenance property tax credit for resident unit owners in an over-55 condominium community.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Over-55 Condominium Road Maintenance Property Tax Credit. Amend RSA 72 by inserting after section 39-b the following new section:
72:39-c Over-55 Condominium Road Maintenance Property Tax Credit.
I. A town or city may adopt or modify the over-55 condominium road maintenance property tax credit granted under this section by the procedure in RSA 72:27-a.
II. A unit owner of residential real estate in a condominium association, in the town or city adopting the provisions of this section, which is limited to person 55 years old or older and which qualifies as housing for older persons pursuant to RSA 354-A:15 and has privately paid costs associated with road maintenance, plowing, fire hydrant access, and other similar matters, shall be granted an annual tax credit as determined by the town or city related to such privately paid costs.
III. The amount of the tax credit shall be not less than $100 and not greater than $500 for each condominium unit, and shall be in addition to any other credit or exemption for which the owner qualifies.
IV. The term “residential real estate” as used in this section means the same as defined in RSA 72:29.
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 Over-55 Condominium Road Maintenance Property Tax Credit; 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, RSA 72:70, or RSA 72:76 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, RSA 72:39-c, 72:41, 72:62, 72:66, and 72:70; and
7 Effective Date. This act shall take effect April 1, 2009.