HB 1436-FN - AS INTRODUCED
2016 SESSION
\t16-2285
\t10/08
HOUSE BILL\t1436-FN
AN ACT\trelative to exemption from the yield tax on timber for clearing for solar energy.
SPONSORS:\tRep. Townsend, Graf. 11; Rep. Spang, Straf. 6
COMMITTEE:\tWays and Means
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ANALYSIS
\tThis bill exempts clearing for solar energy purposes from the requirements of filing a notice of intent to cut and payment of timber tax.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
\t16-2285
\t10/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to exemption from the yield tax on timber for clearing for solar energy.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 New Subparagraph; Forest Conservation and Taxation; Exemption from Filing Notice to Cut; Solar. Amend RSA 79:1, II(b) by inserting after subparagraph (5) the following new subparagraph:
\t\t\t\t(6) A person engaged in clearing an area for solar energy collection through passive residential heating, thermal solar energy collection, or the placement of photovoltaic panels that are net energy metered under RSA 362-A:9.
\t2 Effective Date. This act shall take effect July 1, 2016.
\t\t\t\t\t\t\t\t\t\t\t16-2285
\t\t\t\t\t\t\t\t\t\t\t11/3/15
HB 1436-FN- FISCAL NOTE
AN ACT\trelative to exemption from the yield tax on timber for clearing for solar energy.
FISCAL IMPACT:
The Department of Revenue Administration, New Hampshire Public Utilities Commission, and New Hampshire Municipal Association state this bill, as introduced, may decrease local revenue and increase local expenditures by an indeterminable amount in FY 2017 and each year thereafter. There will be no fiscal impact on state and county revenue or expenditures.
METHODOLOGY:
The Department of Revenue Administration and New Hampshire Public Utilities Commission state this bill creates an exemption from the RSA 79 Timber Tax when timber is cleared for solar energy collection through passive residential heating, thermal solar energy collection, or the placement of photovoltaic panels that are net energy metered under RSA 362-A:9. The Department of Revenue Administration and New Hampshire Public Utilities Commission state there is no method available to calculate the number of properties that may qualify for the exemption to the Timber Tax. To the extent property owners clear areas for solar energy collections and apply for the exemption, local revenue will decrease by an indeterminable amount. The Department of Revenue Administration and New Hampshire Public Utilities Commission state this bill may require municipalities to collect and interpret detailed information to determine whether a site qualifies for the exemption which may increase local expenditures.
The New Hampshire Municipal Association states this bill will decrease timber tax revenue to municipalities by an indeterminable amount. The New Hampshire Municipal Association states it is unable to estimate the number of landowners who would qualify for the new exemption.