Revision: March 27, 2014, midnight
HB 1196 – AS AMENDED BY THE HOUSE
19Mar2014… 0838h
2014 SESSION
10/03
HOUSE BILL 1196
AN ACT relative to abatement of property taxes.
SPONSORS: Rep. Butynski, Ches 1; Rep. Schamberg, Merr 4; Rep. Cooney, Graf 8; Rep.?Karrick, Merr 25; Rep. J. Johnson, Ches 12; Rep. Parkhurst, Ches 13
COMMITTEE: Municipal and County Government
This bill clarifies the authority of selectmen or assessors to abate property taxes or grant an abatement by application of the taxpayer.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
19Mar2014… 0838h
14-2080
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Fourteen
AN ACT relative to abatement of property taxes.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Taxation; Abatement; Applications. Amend RSA 76:16, I to read as follows:
I.(a) Selectmen or assessors, for good cause shown, may abate any tax assessed by them or by their predecessors, including any portion of interest accrued on such tax[.]; or
(b) Any person aggrieved by the assessment of a tax and who has complied with the requirements of RSA 74, may, by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards, apply in writing on the form set out in paragraph III to the selectmen or assessors for an abatement of the tax. The municipality may charge the taxpayer a fee to cover the costs of the form required by paragraph III.
2 Effective Date. This act shall take effect 60 days after its passage.