Revision: Jan. 31, 2013, midnight
HB 669-FN-LOCAL – AS INTRODUCED
2013 SESSION
10/03
HOUSE BILL 669-FN-LOCAL
AN ACT relative to nonpayment of property taxes on current use land.
SPONSORS: Rep. Hansen, Hills 22
COMMITTEE: Municipal and County Government
This bill provides that the nonpayment of property taxes on land assessed under current use within 120 days of the due date shall result in the property considered to be changed in use and assessed the land use change tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13-0431
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT relative to nonpayment of property taxes on current use land.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subparagraph; Land Use Change Tax; Nonpayment of Current Use Property Taxes. Amend RSA 79-A:7, IV by inserting after subparagraph (c) the following new subparagraph:
(d) The owner fails to fully pay property taxes assessed on the open space land assessed at current use values within 120 days of the date of notice of tax as defined in RSA 76:1-a, provided that this subparagraph shall not apply to working farms, as defined in RSA 21:34-a. The imposition of tax under this subparagraph shall not preclude the owner from applying for reclassification under the provisions of this chapter when all outstanding taxes are paid.
2 Effective Date. This act shall take effect April 1, 2013.
LBAO
13-0431
01/29/13
HB 669-FN-LOCAL - FISCAL NOTE
AN ACT relative to nonpayment of property taxes on current use land.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill, as introduced, 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.