HB430 (2015) Detail

Relative to extending the veterans' property tax credit to all honorably discharged veterans.


HB 430 - AS INTRODUCED

2015 SESSION

15-0183

10/09

HOUSE BILL 430

AN ACT relative to extending the veterans’ property tax credit to all honorably discharged veterans.

SPONSORS: Rep. F. Rice, Rock 21; Rep. F. McCarthy, Carr 2; Rep. LeBrun, Hills 32; Rep.?Martin, Merr 23; Rep. Kuch, Merr 23; Rep. Bailey, Graf 14; Rep. McConnell, Ches 12

COMMITTEE: Municipal and County Government

ANALYSIS

This bill changes the eligibility for persons receiving the veterans’ property tax credit to include all veterans who have been honorably discharged or officers honorably separated from service. The changes apply only after adoption by municipalities pursuant to RSA 72:27-a.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

15-0183

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Fifteen

AN ACT relative to extending the veterans’ property tax credit to all honorably discharged veterans.

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

1 Veterans’ Tax Credit; Service Eligibility. Amend RSA 72:28, IV(a) to read as follows:

(a) Every resident of this state who served not less than 90 days in the armed forces of the United States [in any qualifying war or armed conflict listed in this section] and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident, provided that Title 10 training for active duty by a member of a national guard or reserve shall be included as service under this subparagraph;

2 Resident Tax; Reference Changed. Amend RSA 72:1 to read as follows:

72:1 Persons Liable. On April 1 a tax of $10, to be known as the “resident tax,” shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as [defined in RSA 72:28 and] provided in RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse’s tax bill. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the resident tax.

3 Credit for Veteran’s Surviving Spouse. Amend RSA 72:29-a to read as follows:

72:29-a Surviving Spouse.

I. The surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones [set forth in RSA?72:28] in which it has been engaged, shall receive a tax credit in the amount of $700 for the taxes due upon the surviving spouse’s real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.

II. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, the surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United?States in the wars, conflicts or armed conflicts, or combat zones [set forth in RSA 72:28] in which it has been engaged, shall receive a tax credit in the amount from $701 up to $2,000 for the taxes due upon the surviving spouse’s real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.

4 Veterans of Allied Forces; Reference Changed. Amend RSA 72:32 to read as follows:

72:32 Veterans of Allied Forces. Any person otherwise entitled under the provisions of RSA?72:28, 30 and 31 who being a citizen of the United States, or being a resident of New?Hampshire, at the time of his entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts [set forth in RSA 72:28] in which it has been engaged shall be entitled to the tax credit authorized by RSA?72:28.

5 Special Number Plates for Veterans; Reference. Amend RSA 261:86, I(c) and (d) to read as follows:

(c) Is a former prisoner of war and was captured and incarcerated while serving in a [qualifying] war or armed conflict [as defined in RSA 72:28, V] or while serving in military operations in Iraq or Afghanistan, and who was honorably discharged, provided that such person has furnished the director with satisfactory proof of these circumstances. The plates shall be transferable upon death to the surviving spouse of the prisoner of war. The surviving spouse shall be entitled to the plate as long as he or she lives, unless he or she remarries. For purposes of this subparagraph, “prisoner of war” shall include a person who was captured and incarcerated while serving in military operations in Iraq or Afghanistan whether or not he or she was formerly designated as a “prisoner of war” by the United States Department of Defense.

(d) Was awarded the Purple Heart medal in a [qualifying] war or armed conflict [as defined in RSA 72:28, V], and who was honorably discharged, provided that such person has furnished the director with satisfactory proof of these circumstances.

6 Motor Vehicle Registration; Reference Removed. Amend RSA 261:157-a to read as follows:

261:157-a Exemption for Prisoners of Wars. The legislative body of a city or town may adopt an ordinance waiving the fee to be charged for a permit to register one motor vehicle owned by any person who was captured and incarcerated for 30 days or more while serving in a [qualifying] war or armed conflict [as defined in RSA 72:28, V], and who was honorably discharged, provided the person has provided the city or town clerk with satisfactory proof of these circumstances.

7 Reference Deleted. Amend RSA 193:19 to read as follows:

193:19 Purpose of Appropriations. The sums appropriated under the provisions of this section shall be nonlapsing and continually appropriated for the sole purpose of contributing to the payment of board, room rent, books, and supplies, at a New Hampshire public institution of higher education, for [veteran’s] veterans’ natural or adopted children between the ages of 16 and 25 years, who are legal residents of the state at the time of application, whose parent served on active duty in the armed services of the United States from December 7, 1941 to December 31, 1946; or from June 27, 1950 to January 31, 1955; or from February 28, 1961 to May 7, 1975; or from August 2, 1990 through a final date of the Gulf War conflict to be prescribed by Presidential proclamation or law; or in any operation not otherwise covered by this section for which the armed forces expeditionary medal or a theater of operations service medal[, as defined in RSA 72:29,] has been awarded to the veteran, and the veteran, who was a New Hampshire resident at the time of his or her death, either died while on active duty during the service described above, or has since died from a service-connected disability so rated by the federal government. Not more than $2,500 shall be paid under this section to any one student in any one year, provided that no individual shall be eligible to receive such benefits for a period of more than 4 years.

8 Reference Changed; Motor Vehicle Fees. Amend RSA 261:141, VIII(c) to read as follows:

(c) Is a former prisoner of war and was captured and incarcerated while serving in a [qualifying] war or armed conflict [as defined in RSA 72:28, V], and who was honorably discharged.

9 Repeals.

I. RSA 72:28, V, relative to service in a qualifying war or conflict for the veterans’ property tax credit.

II. RSA 72:29, VII, relative to the definition of theater of operations service medal.

III. RSA 283:8, relative to the definition of armed forces and times of war.

10 Effective Date. This act shall take effect April 1, 2015.