HB1216 (2018) Detail

(New Title) relative to liability for deferred property taxes and relative to applications for abatement of property taxes.


HB 1216 - AS AMENDED BY THE HOUSE

 

6Mar2018... 0008h

2018 SESSION

18-2036

05/10

 

HOUSE BILL HB 1216

 

AN ACT relative to liability for deferred property taxes and relative to applications for abatement of property taxes.

 

SPONSORS: Rep. J. Belanger, Hills. 27; Rep. Gauthier, Sull. 3

 

COMMITTEE: Municipal and County Government

 

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AMENDED ANALYSIS

 

This bill provides that, if the owner of property subject to a tax deferral dies, the mortgage holder must pay all deferred taxes before selling the property in a foreclosure proceeding.  The bill provides that prior payment of property taxes shall not be a ground for denial of a tax deferral for the elderly or disabled.  The bill also provides that prior payment of property taxes by a third party shall not be a ground for the selectmen or assessors to deny an application for abatement.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6Mar2018... 0008h 18-2036

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to liability for deferred property taxes and relative to applications for abatement of property taxes.

 

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

 

1  Persons and Property Liable to Taxation; Tax Deferral for Elderly and Disabled; Repayment of Taxes Deferred Prior to Foreclosure.  Amend RSA 72:38-a, III to read as follows:

III.  If the property is subject to a mortgage, the owner must have the mortgage holder's approval of the tax deferral.  Such approval does not grant the town a preferential lien; however, if the property owner dies and the mortgage holder forecloses, the mortgage holder shall pay the deferred taxes plus any interest due in full and the municipality shall provide a recorded written release or satisfaction of the notice of tax deferral prior to sale of the property.

2  New Paragraph; Tax Deferral for Elderly and Disabled; Prior Payment.  Amend RSA 72:38-a by inserting after paragraph VI the following new paragraph:

VII.  Prior payment of the taxes by either the taxpayer or by a third party shall not be a ground for denial if the taxpayer is otherwise eligible for the deferral.  If the assessing officials grant a deferral after the taxes have been paid, the assessing officials shall issue a check in the amount of the deferred taxes, plus interest, to the person or entity who paid the taxes.

3  Abatement; By Selectmen or Assessors; Prior Payment.  Amend RSA 76:16, II to read as follows:

II. Upon receipt of an application under paragraph I(b), the selectmen or assessors shall review the application and shall grant, for good cause shown, or deny the application in writing by July 1 after notice of tax date under RSA 76:1-a.  The failure to respond shall constitute denial. Prior payment of the tax by a third party shall not be a ground to deny the application if the taxpayer is otherwise eligible for abatement.  All such written decisions shall be sent by first class mail to the taxpayer and shall include a notice of the appeal procedure under RSA 76:16-a and RSA 76:17 and of the deadline for such an appeal.  The board of tax and land appeals shall prepare a form for this purpose.  Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.

4  Effective Date.  

I.  Section 1 of this act shall take effect January 1, 2019.

II.  The remainder of this act shall take effect April 1, 2018.

Links

HB1216 at GenCourtMobile

Action Dates

Date Body Type
Feb. 14, 2018 House Hearing
Feb. 11, 2018 House Exec Session
Feb. 21, 2018 House Exec Session
House Floor Vote
March 6, 2018 House Floor Vote
April 4, 2018 Senate Hearing
April 26, 2018 Senate Floor Vote

Bill Text Revisions

HB1216 Revision: 3159 Date: March 8, 2018, 10:20 a.m.
HB1216 Revision: 1945 Date: Nov. 7, 2017, 1:55 p.m.

Docket

Date Status
Jan. 3, 2018 Introduced 01/03/2018 and referred to Municipal and County Government HJ 1 P. 3
Feb. 14, 2018 Public Hearing: 02/14/2018 01:30 PM LOB 301
Feb. 11, 2018 Executive Session: 02/11/2018 01:00 PM LOB 301
Feb. 21, 2018 Executive Session: 02/21/2018 01:00 PM LOB 301
March 6, 2018 Committee Report: Ought to Pass with Amendment # 2018-0008h (NT) for 03/06/2018 (Vote 17-1; CC) HC 9 P. 28
Committee Report: Ought to Pass with Amendment # 2018-0008h (NT) (Vote 17-1; CC)
March 6, 2018 Amendment # 2018-0008h: AA VV 03/06/2018 HJ 6 P. 49
March 6, 2018 Ought to Pass with Amendment 0008h: MA VV 03/06/2018 HJ 6 P. 49
March 8, 2018 Introduced 03/08/2018 and Referred to Public and Municipal Affairs; SJ 7
April 4, 2018 Hearing: 04/04/2018, Room 102, LOB, 09:15 am; SC 14
April 26, 2018 Committee Report: Inexpedient to Legislate; Vote 5-0; CC; 04/26/2018; SC 18
April 26, 2018 Inexpedient to Legislate, MA, VV === BILL KILLED ===; 04/26/2018; SJ 14