CHAPTER 153
HB 1427 – FINAL VERSION
03Mar2010… 0661h
04/14/10 1279s
05May2010… 1574eba
2010 SESSION
10/09
HOUSE BILL 1427
AN ACT relative to the conversion period for quarterly billing for property taxes.
SPONSORS: Rep. Foose, Merr 1; Sen. Houde, Dist 5
COMMITTEE: Local and Regulated Revenues
This bill allows towns converting to the quarterly billing of property taxes to make the first bill due on a date other than April 1.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03Mar2010… 0661h
04/14/10 1279s
05May2010… 1574eba
10-2668
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT relative to the conversion period for quarterly billing for property taxes.
Be it Enacted by the Senate and House of Representatives in General Court convened:
153:1 Quarterly Billing of Property Taxes; Conversion; First Payment. Amend the introductory paragraph of RSA 76:15-aa, I to read as follows:
I. In a city or town that adopts the provisions of RSA 76:15-b, III, the first quarterly bill shall be due and payable (a) in a city or town that has adopted a charter under RSA 49-C or RSA 49-D, on April 1, or (b) in a town other than a town that has adopted a charter under RSA 49-D, on a date determined by the governing body not sooner than 30 days and not later than 45 days following the date of town meeting, during the 6-month conversion period prior to the fiscal year beginning on July 1. This bill shall be an amount based on 1/4 of the total previous year’s complete city or town, school, and county levy. The entire amount collected on [April 1] the first quarterly billing date, except for the county portion, shall be credited to the city or town to fund the 6-month conversion period budget as adopted by the legislative body.
153:2 Effective Date. This act shall take effect upon its passage.
Approved: June 14, 2010
Effective Date: June 14, 2010