Bill Text - HB252 (2013)

Consolidating the property appraisal division and the municipal services division of the department of revenue administration.


Revision: May 6, 2013, midnight

HB 252 – AS AMENDED BY THE SENATE

6Feb2013… 0094h

05/02/13 1376s

2013 SESSION

13-0802

09/10

HOUSE BILL 252

AN ACT consolidating the property appraisal division and the municipal services division of the department of revenue administration.

SPONSORS: Rep. Cooney, Graf 8

COMMITTEE: Executive Departments and Administration

ANALYSIS

This bill consolidates the property appraisal division and the municipal services division of the department of revenue administration.

This bill is a request of the department of revenue administration.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6Feb2013… 0094h

05/02/13 1376s

13-0802

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Thirteen

AN ACT consolidating the property appraisal division and the municipal services division of the department of revenue administration.

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

1 Subdivision Heading. Amend the subdivision heading preceding RSA 21-J:15 to read as follows:

Municipal [Services] and Property Division

2 Divisions Consolidated. Amend RSA 21-J:15 to read as follows:

21-J:15 Municipal [Services] and Property Division. There is established within the department a municipal and property division [of municipal services], under the supervision of [a classified] an unclassified director of the municipal [services] and property division, who shall be responsible for the following functions:

I. Providing technical assistance to the political subdivisions of the state.

II. Performing general municipal and county audits.

III. Assisting the commissioner in his responsibility for setting municipal tax rates.

IV. Establishing a standard technical assistance manual for municipalities on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities. The manual shall distinguish between those provisions which municipalities must comply with and those elements which are advisory in nature.

V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.

VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.

VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.

VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.

3 Reference Changed. Amend RSA 21-J:14, IV(a) to read as follows:

IV. The records and files deemed confidential and privileged under this section shall not include records or files related to the following areas of the department's activities:

(a) Municipal service and regulatory responsibilities including, but not limited to, responsibilities under RSA [21-J:9, except RSA 21-J:9, I(e) and II, and] 21-J:15-24.

4 Reference Changed. Amend RSA 21-J:13, IX to read as follows:

IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA [21-J:9, I(f)] 21-J:15.

5 Reference Changed. Amend RSA 149-M:22, IV to read as follows:

IV. The commissioner of revenue administration shall assess the costs on the town over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for this purpose. The assessment shall be made as provided in RSA [21-J:9] 21-J:15 and RSA 81.

6 Reference Changed. Amend RSA 485-A:22, V-c(d) to read as follows:

(d) The commissioner of revenue administration shall assess the costs on the municipality over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for this purpose. The assessment shall be made as provided in RSA [21-J:9] 21-J:15 and RSA 81.

7 Repeal. RSA 21-J:9, relative to the property appraisal division, is repealed.

8 Position Abolished. Position number 41797, director of municipal services, is abolished.

9 Directors; Compensation. Amend RSA 21-J:2, II and III to read as follows:

II. The commissioner shall nominate a director, division of audits, [and] a director, division of [document processing] collections, and a director, municipal and property division, for appointment by the governor, with the consent of the council. These division directors shall serve at the pleasure of the commissioner. The directors of the divisions shall be qualified by reason of professional competence, education, and experience.

III. The salaries of the commissioner and the director, division of audits, [and] the director, division of [document processing] collections, and the director, municipal and property division, shall be as specified in RSA 94:1-a.

10 Department of Revenue Administration; Director of Municipal and Property Division; Position Established.

I. There is established within the department of revenue administration the unclassified position of director of the municipal and property division. The salary for the position shall be as set forth in RSA 94:1-a.

II. The salary of the director of the municipal and property division shall be determined after assessment and review of the appropriate temporary letter grade allocation in RSA 94:1-a, I(b) for the position which shall be conducted pursuant to RSA 94:1-d and RSA 14:14-c. Upon completion of this action and appointment of the director of the municipal and property division, position 14455 shall be abolished to allow for the transition of this classified position with its available appropriations into the unclassified position of director of the municipal and property division. Funding shall be transferred into a new expenditure class 011, within accounting unit 01-84-84-841010-5413. The incumbent in the abolished classified position shall be offered the opportunity to seek the commissioner’s nomination for the unclassified position of director of the municipal and property division.

11 Assistant Directors. Amend RSA 21-J:5, IV to read as follows:

IV. When provided by law, the commissioner shall appoint an assistant director for each division. Assistant division directors shall be [classified] unclassified employees, except for the assistant director of [audits] the municipal and property division, who shall be [an unclassified] a classified employee.

12 Central Tax Services Unit. Amend RSA 21-J:6-c to read as follows:

21-J:6-c Central Tax Services Unit. There is hereby established within the department of revenue administration a central tax services unit, [under the supervision of an unclassified taxpayer advocate who] which shall be responsible for [the following functions, in accordance with applicable laws:

I.] providing general assistance to the public for all taxes administered by the department.

[II. Taxpayer advocacy.]

13 Contingency. Sections 1-8 of this act shall take effect upon the date when the abolition of position 14455, the transfer of funding and appropriations to the unclassified position established in section 10 of this act, and the initial appointment of the director of the municipal and property division have occurred, as certified by the commissioner of the department of revenue administration to the director of legislative services and the secretary of state.

14 Effective Date.

I. Sections 1-8 of this act shall take effect as provided in section 13 of this act.

II. The remainder of this act shall take effect upon its passage.

LBAO

13-0802

Amended 05/06/13

HB 252 FISCAL NOTE

AN ACT consolidating the property appraisal division and the municipal services division of the department of revenue administration.

FISCAL IMPACT:

    The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill, as amended by the Senate (Amendment #2013-1376s), as it is awaiting information from the Department of Revenue Administration. When completed, the fiscal note will be forwarded to the House Clerk's Office.