SB 333 – VERSION ADOPTED BY BOTH BODIES
7May2014… 1572h
2014 SESSION
10/05
SENATE BILL 333
AN ACT relative to property taxation of manufactured housing.
SPONSORS: Sen. Forrester, Dist 2; Sen. Bradley, Dist 3; Sen. Woodburn, Dist 1; Sen. Larsen, Dist 15; Rep. G. Chandler, Carr 1; Rep. Ladd, Graf 4; Rep. Vadney, Belk 2; Rep.?Infantine, Hills 13; Rep. J. Belanger, Hills 27
This bill clarifies the term manufactured housing for purposes of the assessment of property taxes and exempts property meeting the definition of recreational vehicle.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
7May2014… 1572h
14-2752
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Fourteen
AN ACT relative to property taxation of manufactured housing.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Taxes; Exemption. Amend RSA 72 by inserting after section 7-c the following new section:
72:7-d Exemption; Recreational Vehicles.
I.(a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a “recreational campground or camping park,” as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
(c) Campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.
2 Property Taxes; Manufactured Housing. Amend RSA 72:7-a, I and I-a to read as follows:
I. Manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town in which it is located on April 1 in any year if it was brought into the state on or before April 1 and remains here after June 15 in any year; except that manufactured housing as determined by the commissioner of revenue administration, registered in this state for touring or pleasure and not remaining in any one town, city, or unincorporated place for more than 45 days, except for storage only, shall be exempt from taxation. This paragraph shall not apply to manufactured housing held for sale or storage by an agent or dealer.
I-a. Manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town, city or unincorporated place to which it is brought and located after April 1 and before the following January 1, provided that said manufactured housing remains in said town, city, or unincorporated place for more than 10 weeks, except for storage only, and further provided a tax has not been assessed on it elsewhere in the state for that year. The tax shall be for the pro rata part of the tax year remaining when said manufactured housing became located in the town, city, or unincorporated place. The selectmen or assessors may so require and it shall be an obligation of the owner to file with the selectmen or assessors a true and correct inventory of the property subject to taxation under this paragraph within 15 days of the location of the manufactured housing in such form as the commissioner of revenue administration may prescribe.
3 Effective Date. This act shall take effect April 1, 2015.