CHAPTER 217
HB 430 - FINAL VERSION
04/28/2016 1508s
2016 SESSION
\t15-0183
\t10/09
HOUSE BILL\t\t430
COMMITTEE:\tMunicipal and County Government
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AMENDED ANALYSIS
\tThis bill enables towns and cities to adopt an additional veterans’ property tax credit for honorably discharged veterans who are not eligible for the current veterans’ property tax credit or the tax credit for service-connected total disability by extending the current tax credit amount to all such veterans.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
04/28/2016 1508s\t15-0183
\t10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to allowing towns and cities to adopt a property tax credit which extends the current veterans’ property tax credit to all honorably discharged veterans.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t217:1 New Section; Property Taxation; All Veterans' Property Tax Credit. Amend RSA 72 by inserting after section 28-a the following new section:
\t72:28-b All Veterans' Tax Credit.
\t\tI. A town or city may adopt or rescind the all veterans’ property tax credit granted under this section by the procedure in RSA 72:27-a.
\t\tII. The credit granted under this section shall be the same as the amount of the standard or optional veterans' tax credit in effect in the town or city under RSA 72:28.
\t\tIII. The all veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property.
\t\tIV. A person shall qualify for the all veterans' tax credit if the person is a resident of this state who served not less than 90 days on active service in the armed forces of the United States and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident, provided that Title 10 training for active duty by a member of a national guard or reserve shall be included as service under this paragraph; provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35.
\t217:2 All Veteran’s Property Tax Credit; Adoption Procedure; Reference Added. 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 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, or RSA 72:76 in the following manner:
\t217:3 Definition of Resident; Reference Added. Amend RSA 72:29, I to read as follows:
\t\tI. The word "resident'' as used in RSA 72:28 and RSA 72:28-b shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
\t217:4 References Added; Proration of Tax Credit; Husband and Wife; Allied Forces. Amend RSA 72:30 - 72:32 to read as follows:
\t72:30 Proration of Tax Credit. If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31.
\t72:31 Husband and Wife. A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b.
\t72:32 Veterans of Allied Forces. Any person otherwise entitled under the provisions of RSA 72:28, 28-b, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his or her entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts, or armed conflicts set forth in RSA 72:28, shall be entitled to the tax credit authorized by RSA 72:28 or RSA 72:28-b.
\t217:5 Definitions; References Added. Amend RSA 72:29, VI to read as follows:
\t\tVI. For purposes of RSA 72:28, 28-b, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 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.
\t217:6 Property Taxation; Application Procedure; Reference Added. 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, 28-b, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 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:
\t217:7 Appeals; Reference Added. 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, 28-b, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 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.
\t217:8 Interpretation by Commissioner of Revenue Administration. Amend RSA 72:36, I to read as follows:
\t\tI. The commissioner’s interpretation of RSA 72:28, 72:28-b, 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, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, and 72:70; and
\t217:9 Standard and Optional Veterans' Credit; Active Service. Amend RSA 72:28, IV(a) to read as follows:
\t\t\t(a) Every resident of this state who served not less than 90 days on active service in the armed forces of the United States in any qualifying war or armed conflict listed in this section and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident, provided that Title 10 training for active duty by a member of a national guard or reserve shall be included as service under this subparagraph;
\t217:10 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 9, 2016
Effective Date: August 8, 2016