HB 1595-FN-LOCAL – AS INTRODUCED
2010 SESSION
10/05
HOUSE BILL 1595-FN-LOCAL
AN ACT relative to tax collection procedures for manufactured housing in a manufactured housing park.
SPONSORS: Rep. Boehm, Hills 27
COMMITTEE: Local and Regulated Revenues
This bill reduces the period for redemption of manufactured housing in a manufactured housing park subject to tax sale or tax lien from 2 years to 6 months.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2541
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT relative to tax collection procedures for manufactured housing in a manufactured housing park.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Taxation; Manufactured Housing; Collection. Amend RSA 72:7-a, II to read as follows:
II. There shall be a lien for uncollected taxes upon any manufactured housing suitable for use for domestic, commercial or industrial purposes that has been taxed pursuant to paragraphs I and I-a. Said lien shall take precedence over all other liens and encumbrances upon said manufactured housing and shall continue in force until 1 1/2 years from the assessment of the tax. Such taxes shall be subject to the collection procedures set forth in RSA 80 for real estate taxes, provided that tax collection procedures for manufactured housing located in a manufactured housing park shall be governed by RSA 80:2-b.
2 New Section; Collection of Taxes; Manufactured Housing in Housing Park. Amend RSA 80 by inserting after section 2-a the following new section:
80:2-b Manufactured Housing in Manufactured Housing Park. The procedures in this chapter for collection of taxes shall apply to manufactured housing, as defined in RSA 205-A:1, I, located in a manufactured housing park, as defined and regulated under RSA 205-A, except that the period for redemption under RSA 80:32 or RSA 80:69 of such property by a person with a legal interest in the manufactured housing shall terminate at 6 months and the tax deed shall be executed by the tax collector under RSA 80:38 or RSA 80:76 at 6 months after the date of the tax sale or tax lien.
3 Effective Date. This act shall take effect April 1, 2010.
LBAO
10-2541
12/08/09
HB 1595-FN-LOCAL - FISCAL NOTE
AN ACT relative to tax collection procedures for manufactured housing in a manufactured housing park.
FISCAL IMPACT:
The New Hampshire Municipal Association states this bill will have an indeterminable fiscal impact on local expenditures and revenue in FY 2010 and each year thereafter. The Department of Revenue Administration states this bill may have an indeterminable fiscal impact on local revenue in FY 2010 and each year thereafter. There is no fiscal impact on state and county expenditures or revenue.
METHODOLOGY:
The New Hampshire Municipal Association states this bill allows municipalities to take possession of manufactured housing in a manufactured housing park 6 months after a tax lien is filed as opposed to 2 years for all other real estate not located in a housing park. The Association states this bill will have an indeterminable fiscal impact on local revenue and expenditures.
The Department of Revenue Administration states this bill will have an indeterminable fiscal impact on local revenue.