Revision: July 22, 2010, midnight
CHAPTER 329
SB 128 – FINAL VERSION
01/27/10 0216s
01/27/10 0308s
03Mar2010… 0813h
2010 SESSION
10/03
SENATE BILL 128
AN ACT relative to the community revitalization tax relief incentive, and clarifying the authority of towns to respond appropriately to the American Recovery and Reinvestment Act of 2009 and similar acts.
SPONSORS: Sen. Fuller Clark, Dist 24
COMMITTEE: Public and Municipal Affairs
This bill allows cities and towns to modify certain requirements of the community revitalization tax relief incentive program under RSA 79-E.
This bill also reauthorizes towns, village districts, or school districts to respond appropriately to the American Recovery and Reinvestment Act of 2009 and similar acts adopted by Congress.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01/27/10 0216s
01/27/10 0308s
03Mar2010… 0813h
09-0994
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT relative to the community revitalization tax relief incentive, and clarifying the authority of towns to respond appropriately to the American Recovery and Reinvestment Act of 2009 and similar acts.
Be it Enacted by the Senate and House of Representatives in General Court convened:
329:1 Community Revitalization Tax Relief Incentive; Definition; Qualifying Structure. Amend RSA 79-E:2, I to read as follows:
I. “Qualifying structure” means a building located in a district officially designated in a municipality’s master plan, or by zoning ordinance, as a downtown, town center, central business district, or village center, or, where no such designation has been made, in a geographic area which, as a result of its compact development patterns and uses, is identified by the governing body as the downtown, town center, or village center for purposes of this chapter. Cities or towns may further limit “qualifying structure” according to the procedure in RSA 79-E:3 as meaning only a structure located within such districts that meet certain age, occupancy, condition, size, or other similar criteria consistent with local economic conditions, community character, and local planning and development goals.
329:2 Community Revitalization Tax Relief Incentive; Definition; Substantial Rehabilitation. Amend RSA 79-E:2, II to read as follows:
II. “Substantial rehabilitation” means rehabilitation of a qualifying structure which costs at least 15 percent of the pre-rehabilitation assessed valuation or at least $75,000, whichever is less. Cities or towns may further limit "substantial rehabilitation" according to the procedure in RSA 79-E:3 as meaning rehabilitation which costs a percentage greater than 15 percent of pre-rehabilitation assessed valuation or an amount greater than $75,000 based on local economic conditions, community character, and local planning and development goals.
329:3 Adoption Procedure; Modification. Amend RSA 79-E:3, I to read as follows:
I. Any city or town may adopt or modify the provisions of this chapter by voting whether to accept for consideration or modify requirements for requests for community revitalization tax relief incentives. Any city or town may do so by following the procedures in this section.
329:4 New Paragraph; Duration of Tax Relief Period; Local Guidelines. Amend RSA 79-E:5 by inserting after paragraph III the following new paragraph:
IV. The governing body may adopt local guidelines to assist it in determining the appropriate duration of the tax assessment relief period.
329:5 New Section; Public Benefit Determinations. Amend RSA 79-E by inserting after section 7 the following new section:
79-E:7-a Public Benefit Determinations. Cities or towns may adopt according to the procedure in RSA 79-E:3 provisions that further define the public benefits enumerated in RSA 79-E:7 to assist the governing body in evaluating applications made under this chapter based on local economic conditions, community character, and local planning and development goals.
329:6 New Paragraph; Extent of Tax Relief. Amend RSA 79-E:13 by inserting after paragraph II the following new paragraph:
III. The tax relief granted under this chapter shall only apply to substantial rehabilitation or replacement that commences after the governing body approves the application for tax relief and the owner grants to the municipality the covenant to protect the public benefit as required in this chapter.
329:7 American Recovery and Reinvestment Act of 2009; Local Authority; Special Meeting; Appropriation and Expenditure of Funds. Notwithstanding any other provision of law, the governing body of any town, village district, or school district, including those towns that have adopted RSA 40:13, may call a special meeting, without court approval, to consider an appropriate response to the American Recovery and Reinvestment Act of 2009 or any similar act adopted by Congress in 2010 or 2011. The legislative body at such a meeting may authorize the appropriation and expenditure of any funds allocated to the political subdivision by or through the federal act, the appropriation and expenditure of any local matching share, the issuance of bonds for any local share, and the adoption of a warrant article under the provisions of RSA 31:95-b or RSA 198:20-b. Such meetings shall be subject to the following:
I. The governing body of any town, village district, or school district that has adopted the provisions of RSA 40:13 may elect to hold and conduct the meeting in accordance with the provisions of RSA 39 and RSA 40 and other applicable law without regard to RSA 40:13. If the governing body elects to follow the provisions of RSA 40:13, it shall provide at least a 15-day period between the deliberative session and the official ballot vote for the purposes of proceedings under this section.
II. The governing body of such town, village district, or school district shall post a notice, which shall include the warrant, in at least 2 public places within the political subdivision, one of which shall be on the political subdivision’s website, if such exists, at least 7 days prior to the meeting. Additional notice shall be published in a newspaper of general circulation in the political subdivision, provided that if there is no newspaper of general circulation in which notice can be published at least 7 days before the date of the meeting, public notice shall be posted in at least one additional place within the political subdivision.
III. The governing body shall hold a public hearing on the proposed warrant articles at the town meeting. In the event that the special meeting includes a warrant article for a bond, note, or other financing agreement subject to RSA 33:8-a, a public hearing held pursuant to this paragraph shall satisfy the public hearing requirement of RSA 33:8-a.
IV. In towns that have adopted the provisions of RSA 40:13, even if the governing body has elected to hold the meeting without regard to RSA 40:13, the issuance of notes or bonds shall be authorized by a vote of 3/5 of all ballots cast. In all other towns, the issuance of notes or bonds shall be authorized by a ballot vote of 2/3 of all voters present and voting, unless the town has adopted a charter provision specifically stating an alternate vote requirement.
V. The meeting shall be conducted in accordance with RSA 40:1 through RSA 40:11. The most recently updated checklist shall be used.
VI. Except as provided in this section, the special meetings provisions for the legislative bodies of towns, school districts, and village districts in the following chapters shall not be required for special meetings held under this section: RSA 31, RSA 32, RSA 33, RSA 39, RSA 49-D, RSA 52, RSA 197, RSA 654, RSA 669, RSA 670, and RSA 671.
329:8 Effective Date. This act shall take effect upon its passage.
Approved: July 20, 2010
Effective Date: July 20, 2010