HB 1678-FN - AS INTRODUCED
2016 SESSION
\t16-2089
\t10/05
HOUSE BILL\t1678-FN
AN ACT\trelative to the information statement contained on a property tax bill.
SPONSORS:\tRep. Fromuth, Hills. 7; Rep. Biggie, Hills. 23
COMMITTEE:\tMunicipal and County Government
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ANALYSIS
\tThis bill adds a statement on the procedure for applying for an abatement to the statement contained on a property tax bill.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
\t16-2089
\t10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to the information statement contained on a property tax bill.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 Property Taxation; Statement on Tax Bill Amend RSA 76:11-a, II to read as follows:
\t\tII. The tax bill shall also contain a statement informing the taxpayer of the types of tax relief for which the taxpayer has the right to apply. The following statement shall be considered adequate:
\t"If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral. For details and application information, contact (insert title of local assessing officials or office to which application should be made)
\tIf you believe that your taxes are not in line with the property value of your home or that the assessor may have made an error or omission, you have the right to apply for an abatement. For details please contact (insert title of local assessing officials or office to which application should be made)."
\tThis statement shall be prominent and legible, and may either be printed on the tax bill itself, or on a separate sheet of paper enclosed with the tax bill. A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.
\t2 Effective Date. This act shall take effect 60 days after its passage.
\t\t\t\t\t\t\t\t\t\t\t16-2089
\t\t\t\t\t\t\t\t\t\t\t10/23/15
HB 1678-FN- FISCAL NOTE
AN ACT\trelative to the information statement contained on a property tax bill.
FISCAL IMPACT:
The New Hampshire Municipal Association states this bill, as introduced, may increase local expenditures by an indeterminable amount in FY 2016 and each year thereafter. There will be no fiscal impact to state, county, and local revenue or state and county expenditures.
METHODOLOGY:
The New Hampshire Municipal Association states this bill requires property tax bills to include an informational statement explaining that the taxpayer has the right to apply for an abatement if they disagree with the assessed value of the home. The Association states that adding such a statement to property tax bills may require some municipalities to modify software programs that print tax bills or change pre-printed tax bill stock. The Association is unable to estimate the extent of the additional local costs.
The Department of Revenue Administration states this bill will have no fiscal impact.