Revision: March 21, 2011, midnight
HB 316 – AS AMENDED BY THE HOUSE
16Mar2011… 0533h
2011 SESSION
10/09
HOUSE BILL 316
AN ACT relative to penalties for failure to file a property tax inventory blank or for refusing inspection of property.
SPONSORS: Rep. Manuse, Rock 5; Rep. Warden, Hills 7; Rep. Itse, Rock 9; Rep. Kurk, Hills 7; Rep. Sapareto, Rock 5; Rep. Burt, Hills 7; Rep. Antosz, Rock 9; Rep. Lambert, Hills 27; Rep. J. Roberts, Straf 7; Rep. McGuinness, Hills 20; Sen. De Blois, Dist 18; Sen. Carson, Dist 14; Sen. Bradley, Dist 3; Sen. Barnes, Jr., Dist 17
COMMITTEE: Municipal and County Government
This bill removes the penalty of loss of appeal for property owners who refuse to grant consent to assessing officials to inspect their property or who fail to file an inventory form.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
16Mar2011… 0533h
11-0797
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to penalties for failure to file a property tax inventory blank or for refusing inspection of property.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Inventory Form; Appeal Rights. Amend RSA 74:7-a to read as follows:
74:7-a Penalty for Failure to File.
I. Any person who fails to file a fully completed inventory form on or before April 15, unless granted an extension under RSA 74:8, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $10 or more than $50. [Any person who fails to file an inventory form and who becomes liable to pay the penalty specified in this section shall lose the right to appeal the denial of an abatement of an appraisal under RSA 75:1, but shall not] No person who fails to file an inventory form shall lose the right to apply for, or appeal the denial of, any other type of tax relief including an appeal under RSA 72:34-a, an appraisal under RSA 75:11, or a land use change tax under RSA 79-A:7. This penalty has all the force of taxation and shall be treated as incident to the tax.
II. If a town fails to deliver the inventory blank, the penalty [of loss of appeal rights] shall not apply.
III. If the property is transferred during the tax year to a different owner and the inventory blank was mailed or delivered to the previous owner, the penalty [of loss of appeal rights] shall not apply to the subsequent owner.
2 Elimination of Inventory Blanks. Amend RSA 74:4-a, I to read as follows:
I. Any municipality, by vote of its board of selectmen, city council or board of aldermen may elect not to utilize the inventory form or procedure. Such a vote shall automatically exempt all property owners and others within that municipality from all requirements and provisions of law relating to the inventory form[, including the requirement of filing an inventory in a complete and timely manner in order to retain all appeal rights on property tax or other exemptions and considerations to which they may legally be entitled].
3 Repeal. RSA 74:17, II, relative to the loss of right to appeal tax for refusing to grant inspection of property, is repealed.
4 Effective Date. This act shall take effect 30 days after its passage.