HB 1276 - AS INTRODUCED
2016 SESSION
\t16-2271
\t10/03
HOUSE BILL\t1276
AN ACT\trelative to a taxpayer's application for a property tax abatement.
SPONSORS:\tRep. Brewster, Merr. 21
COMMITTEE:\tJudiciary
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ANALYSIS
\tThis bill allows a taxpayer in an abatement application or appeal to the board of tax and land appeals to raise legal claims addressing constitutional issues.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
\t16-2271
\t10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to a taxpayer's application for a property tax abatement.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 Abatement of Taxes; Application. Amend RSA 76:16, III(a) to read as follows:
\t\t\t(a) Instructions on completing and filing the form, including an explanation of the grounds for requesting tax abatements, including abatements for poverty and inability to pay pursuant to RSA 76. A taxpayer may raise legal claims in an abatement application addressing constitutional issues.
\t2 New Paragraph; Abatement of Taxes; Board of Tax and Land Appeals. Amend RSA 76:16-a by inserting after paragraph II the following new paragraph:
\t\tII-a. An application by a taxpayer for abatement by the board under this section shall not be limited to issues raised before the selectmen or assessors under RSA 76:16, and may raise additional legal claims addressing constitutional issues.
\t3 Effective Date. This act shall take effect 60 days after its passage.