HB 1407 - AS INTRODUCED
2016 SESSION
\t16-2463
\t10/01
HOUSE BILL\t1407
AN ACT\testablishing a property tax credit for persons providing certain home health care services for a family member.
SPONSORS:\tRep. B. Tilton, Ches. 12; Sen. Cataldo, Dist 6
COMMITTEE:\tMunicipal and County Government
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ANALYSIS
\tThis bill allows a municipality to adopt a property tax credit for home health care services of a family member.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
\t16-2463
\t10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\testablishing a property tax credit for persons providing certain home health care services for a family member.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 New Section; Property Taxation; Family Home Health Care Services Credit. Amend RSA 72 by inserting after section 37-c the following new section:
\t72:37-d Family Home Health Care Services Credit.
\t\tI. Any person owning residential property who provides within his or her residence, during the majority of the property tax year, home health care services for an injured, disabled, or sick family member requiring continuing health care, nursing care, or other rehabilitative care, shall be entitled to receive a credit to be deducted from his or her tax bill in the amount of $750.
\t\tII. In this section, "family member" shall include father, mother, grandfather, grandmother, brother, sister, stepfather, stepmother, stepbrother, stepsister, uncle, aunt, first cousin, nephew, or niece, and all natural, step, or adoptive children, including relatives of half-blood, relatives of preceding generations as denoted by the prefixes of grand, great, or great-great, adoptive parents and their relatives to the same degree as blood relatives, and spouses of the above relatives even after the marriage is terminated by death or divorce.
\t\tIII. The department of revenue administration shall adopt a form for a simplified application and required information for the credit established in this section.
\t2 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.
\t3 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:
\t4 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.
\t5 Property Taxation; Rulemaking; Commissioner of Revenue Administration. Amend RSA 72:36, I 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
\t6 Effective Date. This act shall take effect April 1, 2016.