CHAPTER 141
HB 655-FN – FINAL VERSION
13Mar2013… 0488h
2013 SESSION
10/03
HOUSE BILL 655-FN
AN ACT relative to the collection of the amount of the property tax deferral for the elderly or disabled upon sale of the property.
SPONSORS: Rep. Daniels, Hills 40
COMMITTEE: Municipal and County Government
This bill requires that the amount of the tax deferral and accrued interest be paid to the municipality granting the deferral upon the sale of the property to a purchaser.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13Mar2013… 0488h
13-0199
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT relative to the collection of the amount of the property tax deferral for the elderly or disabled upon sale of the property.
Be it Enacted by the Senate and House of Representatives in General Court convened:
141:1 New Paragraph; Property Taxation; Tax Deferral For Elderly and Disabled. Amend RSA?72:38-a by inserting after paragraph IV the following new paragraph:
IV-a. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral. If the owner or grantee, who shall be deemed to have notice of and shall take title to the property subject to the notice of tax deferral, does not pay the accrued amount on the property within 9 months of the date of sale or conveyance of the property, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it; and the collector of taxes shall have the same rights and remedies in relation thereto as provided in RSA 76:13 and RSA 80. Prior to holding a tax sale or executing a priority tax lien under RSA 80:59, the collector shall, at least 30 days prior to such tax sale or tax lien execution, send notice by certified or registered mail, to the last known post office address of the current owner, if known, or to the last known address of the taxpayer who received the deferral, and to all mortgagees from whom permission has been sought pursuant to paragraph III of this section. Any person with a legal interest in the property may redeem it, either prior to the tax sale or tax lien execution, or subsequently as set forth in RSA 80:32 or RSA 80:69.
141:2 Effective Date. This act shall take effect January 1, 2014.
Approved: June 27, 2013
Effective Date: January 1, 2014