HB1305 (2012) Detail

Reestablishing the exemption from property taxation for telecommunications poles and conduits and establishing a committee to study how utilities are taxed by the state and municipalities.


HB 1305 – AS INTRODUCED

2012 SESSION

12-2601

09/03

HOUSE BILL 1305

AN ACT reestablishing the exemption from property taxation for telecommunications poles and conduits and establishing a committee to study how utilities are taxed by the state and municipalities.

SPONSORS: Rep. Burt, Hills 7; Rep. Weyler, Rock 8; Rep. Kaen, Straf 7; Rep. Major, Rock 8; Rep. Stepanek, Hills 6; Rep. Bettencourt, Rock 4; Sen. Carson, Dist 14; Sen. D'Allesandro, Dist 20

COMMITTEE: Science, Technology and Energy

ANALYSIS

This bill reestablishes the exemption from property taxation for telecommunications poles and conduits and establishes a committee to study how utilities are taxed by the state and municipalities.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

12-2601

09/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twelve

AN ACT reestablishing the exemption from property taxation for telecommunications poles and conduits and establishing a committee to study how utilities are taxed by the state and municipalities.

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

1 Purpose. In order to protect New Hampshire businesses and taxpayers from having to absorb through higher telecommunications bills the costs of the new property tax on telecommunications poles and conduits, this act is intended to reenact the long-standing tax exemption for that property.

2 Reference Change. Amend RSA 72:8-a to read as follows:

72:8-a Telecommunications Poles and Conduits. Except as provided in RSA [72:8-b] 72:8-c, all structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated. The valuation of such property shall be based on its value as real estate. Other devices and equipment, including wires, fiber optics, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.

3 New Section; Property Taxation; Exemption Added. Amend RSA 72 by inserting after section 8-b the following new section:

72:8-c Telecommunications Poles and Conduits Exemption. Notwithstanding any other provision of this chapter, any conduit that is not a part of a building and any whole or partial interest in wooden poles, employed in the transmission of communication services that are subject to the tax imposed under RSA 82-A, and owned by a retailer as that term is defined in RSA 82-A:2, X, shall be exempt from being taxed as real estate under RSA 72:8-a.

4 Application. RSA 72:8-c as inserted by section 3 of this act shall first apply with respect to any tax year during which this act takes effect and shall apply to the assessment of property taxes under RSA 72. However, no municipality shall be required to refund any previously paid and assessed property tax solely on account of the enactment of this act.

5 Committee Established. There is established a committee to study how utilities are taxed by the state and municipalities.

6 Membership and Compensation.

I. The members of the committee shall be as follows:

(a) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Two members of the senate, appointed by the president of the senate.

II. Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

7 Duties. The committee shall study how utilities are taxed by the state and municipalities.

8 Chairperson; Quorum. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named house member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

9 Report. The committee shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2012.

10 Effective Date. This act shall take effect upon its passage.