Revision: March 8, 2018, 10:20 a.m.
HB 1216 - AS AMENDED BY THE HOUSE
6Mar2018... 0008h
2018 SESSION
18-2036
05/10
HOUSE BILL HB 1216
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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
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.
I. Section 1 of this act shall take effect January 1, 2019.
II. The remainder of this act shall take effect April 1, 2018.