Bill Text - HB487 (2010)

Allowing municipalities to adopt a property tax exemption for compliance with green building standards.


Revision: Dec. 10, 2009, midnight

HB 487 – AS INTRODUCED

2009 SESSION

09-0424

10/04

HOUSE BILL 487

AN ACT allowing municipalities to adopt a property tax exemption for compliance with green building standards.

SPONSORS: Rep. Leishman, Hills 3; Rep. Irwin, Hills 3; Rep. A. Peterson, Hills 3; Rep. Hamm, Merr 4

COMMITTEE: Local and Regulated Revenues

ANALYSIS

This bill allows towns and cities to grant property tax exemptions to property owners who comply with green building standards adopted by the town or city.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

09-0424

10/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Nine

AN ACT allowing municipalities to adopt a property tax exemption for compliance with green building standards.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Subdivision; Property Taxation; Exemption for Compliance with Green Building Standards. Amend RSA 72 by inserting after section 78 the following new subdivision:

Exemption for Compliance with Green Building Standards

72:79 Exemption for Compliance with Green Building Standards; Procedure for Adoption.

I. A town or city may adopt or modify the exemption granted under this section by the procedure in RSA 72:27-a.

II. The governing body of each town or city adopting the provisions of this section shall first adopt a non-mandatory program for standards for green building for which the property tax exemption in this section shall relate. Such standards shall be designed to minimize environmental impacts, reduce waste, and promote energy efficiency and the use of renewable energy sources.

III. The town or city shall establish the amount of the exemption from assessed value and the term of years of such property tax exemption, if any, to be granted to the owner of taxable property for compliance with the green building standards.

2 Property Tax Exemption; 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 72:62, RSA 72:66, RSA 72:70, [or] RSA 72:76, or RSA 72:79 in the following manner:

3 Definitions; Reference 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, 39-a, 62, 66, [and], 70, and 79, 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 Application for Tax Exemption; 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, 62, 66, [and] 70, and 79 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 Appeal from Refusal to Grant; 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, 41, [42,] 62, 66, [or] 70, or 79 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 Effective Date. This act shall take effect April 1, 2009.

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