HB573 (2017) Detail

Relative to the exemption from property taxation for charitable nonprofit hospitals.


HB 573-FN - AS INTRODUCED

 

 

2017 SESSION

17-0562

10/03

 

HOUSE BILL 573-FN

 

AN ACT relative to the exemption from property taxation for charitable nonprofit hospitals.

 

SPONSORS: Rep. Murphy, Hills. 7

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill limits the exemption from property taxation granted to charitable nonprofit hospitals to apply only to the main campus of the hospital.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0562

10/03

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT relative to the exemption from property taxation for charitable nonprofit hospitals.

 

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

 

1  Property Tax Exemption; Charitable Organizations; Hospitals; Limitation Added.  Amend RSA 72:23, V to read as follows:

V.  The buildings, lands, and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used, and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established. Provided that the application of the exemption in this paragraph to charitable nonprofit hospitals shall be limited to the building, land associated with such building, and personal property contained therein which is the main campus of the hospital’s facility and shall not extend to other property of such hospital not located at the main campus, even if charitable services are provided therein.

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

 

LBAO

17-0562

1/18/17

 

HB 573-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT relative to the exemption from property taxation for charitable nonprofit hospitals.

 

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

 

LOCAL:

 

 

 

 

   Revenue

$0

$0

$0

$0

   Expenditures

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

 

METHODOLOGY:

This bill would limit the property tax exemption for nonprofit hospitals to property of the main hospital campus.  The change would result in some currently tax-exempt properties being subject to property tax.  The New Hampshire Municipal Association does not have information on the number of municipalities with such property or the valuation of the properties, and therefore, cannot determine the dollar impact of the change.   The Association notes this change would not necessarily increase municipal revenues, but would shift the property tax burden among taxpayers.

 

The Department of Revenue Administration assumes the bill would require individual analysis of what property is or is not part of the "main campus".   This requirement would increase local administration costs by an indeterminable amount.   The Department does not have sufficient information to calculate the possible cost to municipalities to administer the charitable exemption as modified by this bill.

 

The Department of Justice states the bill has no fiscal impact to the Department as it does not assess or collect property taxes or other activities related to the bill.

 

AGENCIES CONTACTED:

New Hampshire Municipal Association and the Departments of Revenue Administration and Justice

 

 

Links

HB573 at GenCourtMobile

Action Dates

Date Body Type
Feb. 7, 2017 House Hearing
Feb. 28, 2017 House Exec Session
March 8, 2017 House Floor Vote

Bill Text Revisions

HB573 Revision: 875 Date: Jan. 25, 2017, 3:26 p.m.

Docket

Date Status
Jan. 5, 2017 Introduced 01/05/2017 and referred to Ways and Means HJ 3 P. 19
Feb. 7, 2017 Public Hearing: 02/07/2017 11:30 AM LOB 202
Feb. 28, 2017 Executive Session: 02/28/2017 LOB 202
March 8, 2017 Committee Report: Inexpedient to Legislate for 03/08/2017 (Vote 22-0; RC)
March 9, 2017 Inexpedient to Legislate: MA VV 03/09/2017 HJ 10 P. 57