Revision: Dec. 10, 2009, midnight
HB 1439-LOCAL – AS INTRODUCED
2010 SESSION
08/03
HOUSE BILL 1439-LOCAL
AN ACT relative to tax exemptions for water and air pollution control installations.
SPONSORS: Rep. Webb, Merr 2; Rep. A. Peterson, Hills 3
COMMITTEE: Local and Regulated Revenues
This bill enables the department of environmental services to give tax exemptions to facilities with certain pollution reduction installations.
This bill is a request of the department of environmental services.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2518
08/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT relative to tax exemptions for water and air pollution control installations.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Water and Air Pollution Control Installations. RSA 72:12-a is repealed and reenacted to read as follows:
72:12-a Water and Air Pollution Control Installations.
I. In this section:
(a) “Department” means the department of environmental services.
(b) “Facility” means an industrial or commercial operation on which property taxes may be assessed by the taxing authorities of the municipality in which the facility is located.
(c) “Installation” means a system, device, or appliance that functions, in whole or in part, to reduce, control, or eliminate any source of air or water pollution, regardless of whether the installation is required by federal or state law or regulation for pollution control purposes.
(d) “Person” means any individual or legal entity that is liable for property taxes on a facility.
II. Any person that builds, constructs, installs, or places in use at a facility in this state any installation shall be entitled to have the value of said installation and any real estate necessary therefor, or a percentage thereof determined in accordance with this section, exempted from the taxes levied under this chapter for the period of years in which the installation is used in accordance with the provisions of this section. If a person replaces an existing installation at a facility with an installation that serves the same purpose but generates less pollution, the new installation shall be eligible for an exemption under this paragraph.
III. The person seeking the exemption shall file an application with the department and at the same time provide copies to the local governing body and the taxing authorities in the municipality where the facility is situated. The application shall describe each installation for which an exemption is sought and the function or functions thereof, and shall state the applicant’s total investment therein and the portion allocable to each function.
IV. If the municipality wishes to comment on the application, the municipality shall submit written comments to the department within 30 days of receipt of the application. Upon request of the municipality, the department may extend the time for submission of comments if the municipality shows good cause for the extension and the department’s decision will not be unduly delayed as a result.
V. The department shall investigate and determine whether the purpose of the installation is solely or only partially pollution control. If the department finds that the purpose of the installation is only partially pollution control, it shall determine what percentage of the installation is attributable to pollution control based on the relative significance of the various purposes of the installation. In making its investigation, the department may inspect the facility and request such other information from the applicant as is reasonably necessary to assist it in making its determination. The applicant shall be responsible for paying the costs of the department’s investigation and review of an application.
VI. Upon making its determination, the department shall notify the applicant and the taxing authorities of the municipality where the facility is situated whether the purpose of each installation for which an exemption was sought is solely pollution control, or, if not, what percentage of the estimated allocable value of the installation should be allocated to pollution control.
VII. The taxing authorities shall each year separately appraise and describe the facility and related real estate and any installations that the department has determined to be eligible for an exemption, and cause such appraisal and description to appear in their inventory. In accordance with the provisions of this section, the taxing authority shall exempt from the taxes levied under this chapter the appraised value of each exempt installation and any real estate necessary therefor, or the exempt percentage thereof, as determined by the department. The exemption period shall begin as of the April 1 next following the issuance of the department’s determination.
VIII. Either the municipality or the applicant may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.
2 Effective Date. This act shall take effect July 1, 2010.