HB419 (2017) Detail

Relative to real estate leased for a public charter school.


HB 419-FN-LOCAL - AS INTRODUCED

 

 

2017 SESSION

17-0369

04/10

 

HOUSE BILL 419-FN-LOCAL

 

AN ACT relative to real estate leased for a public charter school.

 

SPONSORS: Rep. Weyler, Rock. 13; Rep. Cordelli, Carr. 4; Rep. Ladd, Graf. 4; Rep. Seidel, Hills. 28; Sen. Reagan, Dist 17; Sen. Avard, Dist 12

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill requires the annual refund of the pro rata share of property taxes paid by a chartered public school pursuant to a lease of property from a non-exempt owner.

 

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0369

04/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT relative to real estate leased for a public charter school.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  New Paragraph; Property Taxation; Exemption; Chartered Public School Refunds.  Amend RSA 72:23 by inserting after paragraph V-a the following new paragraph:

V-b.  A chartered public school, established and operating under RSA 194-B and exempt from property taxation under this section, leasing property from an owner which is not exempt from property taxation under this chapter shall be entitled to a refund of the amount of a lease payment attributable to duly assessed personal and real estate taxes paid by the lessor.  Such refund shall be made annually by the governing body of the taxing district upon application by the board of trustees of the chartered public school, provided that the chartered public school is liable under the lease for the pro rata share of lessor’s property taxes and the lessor has paid the amount of property taxes due.  The refund of the pro rata share of tax paid shall be made to the board of trustees and used for school purposes.

2  Appraisal of Taxable Property.  Amend RSA 75:1 to read as follows:

75:1  How Appraised.  The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, buildings and land appraised under RSA 79-G as qualifying historic buildings, [qualifying chartered public school property appraised under RSA 79-H,] residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, renewable generation facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74 as determined under said agreement, telecommunications poles and conduits pursuant to RSA 72:8-c, and all other taxable property at its market value.  Market value means the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor.  The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

3  Repeal.  The following are repealed:

I.  RSA 79-H, relative to taxation of certain chartered public school facilities.

II.  RSA 74:4, VIII, relative to taxpayer inventory blanks for chartered public schools.

4  Effective Date.  This act shall take effect April 1, 2017.

 

LBAO

17-0369

1/6/17

 

HB 419-FN-LOCAL- FISCAL NOTE

as introduced

 

AN ACT relative to real estate leased for a public charter school.

 

FISCAL IMPACT:      [    ] State              [    ] County               [ X ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

LOCAL:

FY 2018

FY 2019

FY 2020

FY 2021

   Revenue

$0

$0

$0

$0

   Expenditures

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

 

METHODOLOGY:

This bill would allow for an annual refund of the pro-rata share of property taxes paid by a chartered public school pursuant to a lease of property from a non-exempt owner.  This bill may have a small indeterminable redistribution of property tax burden within certain municipalities and also may increase local expenditures to the extent municipalities that have qualifying charter schools may incur administration expenses to process refunds.

 

AGENCIES CONTACTED:

Department of Education and Department of Revenue Administration

 

 

 

Links

HB419 at GenCourtMobile

Action Dates

Date Body Type
Feb. 7, 2017 House Hearing
Feb. 14, 2017 House Exec Session
March 8, 2017 House Floor Vote

Bill Text Revisions

HB419 Revision: 547 Date: Jan. 27, 2017, 12:11 p.m.

Docket

Date Status
Jan. 5, 2017 Introduced 01/05/2017 and referred to Municipal and County Government HJ 3 P. 11
Feb. 7, 2017 Public Hearing: 02/07/2017 10:40 AM LOB 301
Feb. 14, 2017 Executive Session: 02/14/2017 10:30 AM LOB 301
March 8, 2017 Committee Report: Inexpedient to Legislate for 03/08/2017 (Vote 18-2; CC)
March 8, 2017 Removed from Consent (Rep. Hoell) 03/08/2017 HJ 9 P. 7
March 9, 2017 Lay on Table (Rep. J. Belanger): MA VV 03/09/2017 HJ 10 P. 72
Died on Table