Revision: Dec. 29, 2015, midnight
\t \t\tSB 442-LOCAL - AS INTRODUCED
2016 SESSION
\t16-2762
\t10/09
SENATE BILL\t442-LOCAL
AN ACT\trelative to property taxation of public real estate used or occupied by a private person.
SPONSORS:\tSen. Pierce, Dist 5; Sen. Stiles, Dist 24; Rep. Abel, Graf. 13; Rep. Almy, Graf. 13; Rep. White, Graf. 13; Rep. J. Belanger, Hills. 27; Rep. Sterling, Ches. 14; Rep. Porter, Hills. 1; Rep. Tatro, Ches. 15
COMMITTEE:\tWays And Means
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ANALYSIS
\tThis bill provides for the property taxation of any real property owned by the state or a city, town, school district, or village district which is used or occupied by a private person who is not also exempt from property taxation.
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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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
\t16-2762
\t10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to property taxation of public real estate used or occupied by a private person.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 Property Taxation; Exemption for State, City, Town, and District Property; Leases. Amend RSA 72:23, I(a)-(c) to read as follows:
\t\tI.(a) Lands and the buildings and structures thereon and therein and the personal property owned by the state of New Hampshire or by a New Hampshire city, town, school district, or village district [unless said real or personal property is used or occupied by other than the state or a city, town, school district, or village district under a lease or other agreement the terms of which provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property]. The exemption provided herein shall apply to any and all taxes against lands and the buildings and structures thereon and therein and the personal property owned by the state, cities, towns, school districts, and village districts, which have or may have accrued since March 31, 1975, and to any and all future taxes which, but for the exemption provided herein, would accrue against lands and buildings and structures thereon and therein and the personal property owned by the state, cities, towns, school districts, and village districts.
\t\t\t(b)(1) All real property described in subparagraph (a) that is used or occupied by other than the state or a city, town, school district, or village district shall be taxable to the occupant of the real estate under RSA 72:6 unless such occupant is also qualified for a tax exemption under this chapter.
\t\t\t\t(2) All leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a city, town, school district, or village district, entered into after July 1, 1979, shall provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property no later than the due date. This subparagraph shall not apply to leases of state-owned railroad properties which are subject to railroad taxes under the provisions of RSA 82 or which provide revenue to the state, a portion of which is distributed to cities and towns pursuant to RSA 228:69, I(a).
\t\t\t\t(3) All such leases and agreements shall include a provision that "failure of the lessee to pay the duly assessed personal and real estate taxes when due shall be cause to terminate said lease or agreement by the lessor.'' All such leases and agreements entered into on or after January 1, 1994, shall clearly state the lessee's obligations regarding the payment of both current and potential real and personal property taxes, [and shall also state whether the lessee has an] including the obligation to pay real and personal property taxes on structures or improvements added by the lessee unless such added structures or improvements qualify for an exemption under this chapter.
\t\t\t\t(4) Failure to conform to the precise wording of the lease provision in subparagraph (3) shall not affect the occupant's obligation to pay property taxes. Taxes assessed to such occupants under this paragraph shall be consistent with assessing standards applicable to real property under this chapter. For all agreements entered into after July 1, 2016, and for use or occupancy allowed by the state or a city, town, school district, or village district after July 1, 2016, failure to have a written lease or other agreement shall not affect the occupant's obligation to pay property taxes.
\t\t\t(c) If the lessee or occupant using or occupying the property fails to pay the duly assessed personal and real estate taxes on the due date, the tax collector of the taxing district involved shall notify the [lessor] owner that the same remains unpaid. Upon receipt of said notification from the tax collector, the [lessor] owner shall terminate said lease or agreement and said occupancy and pay over to the tax collector from amounts received from said lease or occupancy such sums as are necessary to satisfy the tax due.
\t2 Effective Date. This act shall take effect July 1, 2016.