CHAPTER 30
HB 1266 – FINAL VERSION
2012 SESSION
09/10
HOUSE BILL 1266
AN ACT requiring the assessing standards board to recommend standards rather than guidelines.
SPONSORS: Rep. B. Patten, Carr 4; Rep. Lockwood, Merr 6; Sen. Barnes, Jr., Dist 17
COMMITTEE: Municipal and County Government
This bill requires the assessing standards board to recommend standards rather than guidelines.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
12-2190
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twelve
AN ACT requiring the assessing standards board to recommend standards rather than guidelines.
Be it Enacted by the Senate and House of Representatives in General Court convened:
30:1 Powers and Duties of the Assessing Standards Board. Amend RSA 21-J:14-b, I to read as follows:
I. The assessing standards board shall recommend [guidelines] standards and appropriate legislation relative to:
(a) [Guidelines] Standards to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system.
(b) The establishment of [guidelines] standards for monitoring of local assessment practices by the department of revenue administration and [guidelines] standards for audit by the department of revenue administration of municipalities.
(c) The establishment of [guidelines] standards for revaluations based on the most recent edition of USPAP Standard 6. The department of revenue administration shall in its assessment review process incorporate these [guidelines] standards and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These [guidelines] standards shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These [guidelines] standards shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year.
(d) The identification of practices which constitute sales-chasing and penalties to be adopted by the legislature regarding such practices.
(e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state.
30:2 Powers and Duties of the Assessing Standards Board. Amend RSA 21-J:14-b, II to read as follows:
II. All [guidelines] standards and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold at least one public forum annually to receive general comment through verbal and written testimony on assessing [guidelines] standards and practices. A quorum of the board shall not be required to hold such public forum.
30:3 Effective Date. This act shall take effect April 1, 2013.
Approved: May 2, 2012 Effective Date: April 1, 2013