HB1123 (2016) Detail

Relative to a property tax exemption for certain stand-by generators.


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HB 1123 - AS INTRODUCED

 

2016 SESSION

\t16-2167

\t10/09

 

HOUSE BILL\t1123

 

AN ACT\trelative to a property tax exemption for certain stand-by generators.

 

SPONSORS:\tRep. C. McGuire, Merr. 29; Rep. D. McGuire, Merr. 21; Sen. Reagan, Dist 17

 

COMMITTEE:\tMunicipal and County Government

 

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ANALYSIS

 

\tThis bill allows a town or city to adopt a property tax exemption for persons who have installed an emergency stand-by generator for use by an elderly person or person with a medical necessity.

 

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Explanation:\tMatter added to current law appears in bold italics.

\t\tMatter removed from current law appears [in brackets and struckthrough.]

\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.

\t16-2167

\t10/09

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Sixteen

 

AN ACT\trelative to a property tax exemption for certain stand-by generators.

 

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

 

\t1  New Section; Property Taxation; Exemption for Stand-by Generators.  Amend RSA 72 by inserting after section 37-c the following new section:

\t72:37-d  Exemption for Stand-by Electrical Generators.  Upon adoption under RSA 72:27-a, any person owning residential property on which is installed a permanent, stationary stand-by generator for the purpose of providing emergency electrical power for persons over the age of 65 or who have a medical necessity, shall be granted an exemption from his or her assessment for the value of the stand-by generator in an amount determined by the town or city.

\t2  Procedure for Adoption.  Amend the introductory paragraph of RSA 72:27-a, I to read as  follows:

\t\tI.  Any town or city may adopt the provisions of RSA 72:28, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:37-d, RSA 72:62, RSA 72:66, RSA 72:70, or RSA 72:76 in the following manner:

\t3  Property Taxation; Definitions; Ownership of Real Estate.  Amend RSA 72:29, VI to read as follows:

\t\tVI.  For purposes of RSA 72:28, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 37-d, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as “owner,” “owned” or “own,” shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.  

\t4  Application Procedure.  Amend the introductory paragraph of RSA 72:33, I to read as follows:

\t\tI.  No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 37-d, 38-b, 39-b, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application.  The form shall include the following and such other information deemed necessary by the commissioner:

\t5  Appeal.  Amend RSA 72:34-a to read as follows:

\t72:34-a  Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.  Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 37-d, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

\t6  Rules.  Amend RSA to read as follows:

\t\tI.  The commissioner's interpretation of RSA 72:28, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:37-d, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, and 72:70; and

\t7  Effective Date.  This act shall take effect April 1, 2016.