HB1673 (2018) Detail

(New Title) relative to the interest charged on late and delinquent property tax payments and relative to prorated assessments for damaged buildings.


CHAPTER 282

HB 1673-FN-LOCAL - FINAL VERSION

 

04/26/2018   1805s

05/03/2018   1841s

2018 SESSION

18-2206

05/10

 

 

HOUSE BILL 1673-FN-LOCAL

 

AN ACT relative to the interest charged on late and delinquent property tax payments and relative to prorated assessments for damaged buildings.

 

SPONSORS: Rep. Scully, Hills. 33; Rep. Murotake, Hills. 32; Rep. Hynes, Hills. 21; Rep. Ferreira, Hills. 28; Rep. Bates, Rock. 7; Sen. Giuda, Dist 2

 

COMMITTEE: Ways and Means

 

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AMENDED ANALYSIS

 

This bill lowers the interest rate charged on late and delinquent property tax payments from 12 to 8 percent and 18 to 14 percent per annum.  The bill also extends the application deadline for prorated assessments of damaged buildings.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

04/26/2018   1805s

05/03/2018   1841s 18-2206

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to the interest charged on late and delinquent property tax payments and relative to prorated assessments for damaged buildings.

 

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

 

282:1  Apportionment, Assessment, and Abatement of Taxes; Interest.  Amend RSA 76:13 to read as follows:

76:13  Interest.  Interest at [12] 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed.  Interest due in an amount up to $25 may be waived by the collector, with the approval and consent of the board of selectmen and the board of assessors, if in the collector's judgment the administrative and collection costs involved do not warrant collection of the amount due.  The tax collector shall state on the tax bill the date from which interest will be charged and such date shall be determined by the day the collector sends out the last tax bill on the list.  The collector shall notify the board of tax and land appeals in writing of the date on which the last tax bill was sent.

282:2  Property Taxes; Quarterly Billing.  Amend RSA 76:15-aa, IV to read as follows:

IV.  Interest at the rate of [12] 8 percent per annum shall be charged on all taxes not paid on or before their due dates or 30 days after mailing, whichever is later.

282:3  Collection of Taxes; Tax Sales; Redemption; Interest Rate.  Amend RSA 80:32 to read as follows:

80:32  Redemption.  Any person with a legal interest in land so sold may redeem the same by paying or tendering to the collector, or in his or her absence, at his or her usual place of abode, at any time before a deed thereof is given by the collector, the amount for which the land was sold, with interest at [18] 14 percent per annum upon the whole amount for which the land was sold from the time of sale to the time of payment in full, except that in the case of partial payments in redemption made under RSA 80:33-a, the interest shall be computed on the unpaid balance, together with redemption costs and costs for notifying the mortgagees, if any.  In case the tax collector who sold the property in question shall have died, become incapacitated, been removed from office or removed from the town or city or shall have been discharged from his or her bond by the selectmen or assessors, then the person with the legal interest in redeeming the property may tender such sums to the tax collector then in office of said city or town.  Upon advice from the selectmen or assessors that the amount tendered is the correct amount due, the tax collector shall accept said amount for the redemption of the property.

282:4  Collection of Taxes; Tax Sales; Subsequent Tax; Interest Rate.  Amend RSA 80:37 to read as follows:

80:37  Payment of Subsequent Tax.  For purposes of this section, "subsequent tax'' shall mean any tax assessed upon the real estate subsequent to that for which it was sold by a municipality, a county or the state.  The purchaser of real estate at any tax sale may pay to the collector any subsequent tax and the collector shall, within 30 days after such payment, notify the register of deeds thereof, giving the date and the amount of such payment and the name of the person so paying together with the date of the tax sale, the name of the person taxed and a description of the property sold as shown in the report of sale recorded in the registry of deeds.  The collector of taxes shall receive $1 for such notice to the register of deeds of the payment of subsequent tax plus $1 to be paid to the register of deeds.  The purchaser, within 30 days of payment of the subsequent tax, shall personally, or by certified mail, notify in writing any mortgagee who was notified of his purchase at the tax sale of this payment of the subsequent tax.  The purchaser paying the subsequent tax shall receive the same fees prescribed for notifying the mortgagee of his or her purchase at the tax sale to be included in [his] the costs to be paid by the person making redemption, except that when a town is a purchaser at a tax sale and the town pays a subsequent tax and the selectmen direct the collector of taxes as agent for the town to give notice of payment of a subsequent tax to any mortgagee who was notified of the purchase by the town at the tax sale, the collector shall be paid the sum of $5 for this service.  Any amounts so paid on account of subsequent taxes, together with interest thereon at the rate of [18] 14 percent per annum from the date of payment shall, in addition to the purchase price at the time of sale with accrued interest and costs, be paid by the person making redemption.  

282:5  Collection of Taxes; Tax Liens; Redemption; Interest Rate.  Amend RSA 80:69 to read as follows:

80:69  Redemption.  Any person with a legal interest in land subject to a real estate tax lien may redeem the same by paying or tendering to the collector, at any time before a deed thereof is given by the collector, the amount of the real estate lien, with interest at [18] 14 percent per annum upon the whole amount of the recorded lien from the date of execution to the time of payment in full, except that in the case of partial payments in redemption made under RSA 80:71, the interest shall be computed on the unpaid balance, together with redemption costs and costs for identifying and notifying the mortgagees, if any.  In case the tax collector who executed the tax lien against the property in question shall have died, become incapacitated, been removed from office or removed from the town or city or shall have been discharged from his or her bond by the selectmen or assessors, then the person with the legal interest in redeeming the property may tender such sums to the tax collector then in office of said city or town.  Upon advice from the selectmen or assessors that the amount tendered is the correct amount due, the tax collector shall accept said amount for the redemption of the property.  

282:6  Collection of Taxes; Tax Liens; Interest Rate.  Amend RSA 80:75, III to read as follows:

III.  When a municipality is the lienholder and the municipality pays a subsequent tax and the selectmen direct the collector of taxes, as agent of the municipality, to give such notice of said payment to any owner and to any mortgagee as provided above, the collector of taxes shall receive the same fees provided for the lienholder for his service.  The amount of subsequent taxes paid, together with interest on such taxes at the rate of [18] 14 percent per annum from the date of payment shall, in addition to the tax lien amount at the time of execution with interest and costs, be paid by the person making redemption.  

282:7  Applicability.  The interest rate of 8 percent established in sections 1 and 2 of this act and the interest rate of 14 percent established in sections 3-6 of this act shall apply to taxes assessed on or after April 1, 2019.

282:8  Prorated Assessments for Damaged Buildings; Application Deadline.  Amend RSA 76:21, III to read as follows:

III.  A person aggrieved of a property tax for a building damaged as provided in paragraph I shall file an application with the assessing officials in writing within 60 days of the event described in paragraph I or by March 1, whichever is later.

282:9  Effective Date.  

I.  Section 8 of this act shall take effect January 1, 2019.

II.  The remainder of this act shall take effect April 1, 2019.

 

Approved: June 21, 2018

Effective Date:

I. Section 8 shall take effect January 1, 2019.

II. Remainder shall take effect April 1, 2019.

 

 

Links

HB1673 at GenCourtMobile

Action Dates

Date Body Type
Jan. 16, 2018 House Hearing
Jan. 24, 2018 House Exec Session
House Floor Vote
Feb. 22, 2018 House Floor Vote
March 21, 2018 Senate Hearing
April 26, 2018 Senate Floor Vote
April 26, 2018 Senate Floor Vote
April 30, 2018 Senate Hearing
May 2, 2018 Senate Floor Vote
May 2, 2018 Senate Floor Vote
May 3, 2018 Senate Floor Vote

Bill Text Revisions

HB1673 Revision: 4199 Date: June 25, 2018, 3:46 p.m.
HB1673 Revision: 3847 Date: May 11, 2018, 9:24 a.m.
HB1673 Revision: 3749 Date: May 7, 2018, 2:33 p.m.
HB1673 Revision: 3633 Date: April 27, 2018, 8:36 a.m.
HB1673 Revision: 2303 Date: Nov. 13, 2017, 1:28 p.m.

Docket


June 21, 2018: Signed by Governor Sununu 06/21/2018; Chapter 282; I. Sec. 8 eff. 1/1/2019; II. Rem. eff. 4/1/2019


May 23, 2018: Enrolled 05/23/2018


May 23, 2018: Enrolled (In recess 05/23/2018); SJ 18


May 10, 2018: House Concurs with Senate Amendment 1805s and 1841s (Rep. Major): MA VV 05/10/2018


May 3, 2018: Ought to Pass with Amendment 2018-1841s, MA, VV; OT3rdg; 05/03/2018; SJ 16


May 3, 2018: Committee Amendment # 2018-1841s, AA, VV; 05/03/2018; SJ 16


May 3, 2018: Without Objection, Rule 3-17 is Suspended to Allow Non-Germane Amendment # 2018-1841s; 2/3 Necessary, MA; 05/03/2018; SJ 16


May 3, 2018: Chair Ruled Sections of Amendment # 2018-1841s Non-Germane, 05/03/2018; SJ 16


May 3, 2018: Committee Report: Ought to Pass with Amendment # 2018-1841s, 05/03/2018;


May 3, 2018: Special Order to 05/03/2018, Without Objection, MA; 05/02/2018 SJ 15


May 2, 2018: Committee Report: Ought to Pass with Amendment # 2018-1841s, 05/02/2018; SC 19A


April 30, 2018: Hearing: 04/30/2018, Room 103, SH, 02:30 pm, on proposed amendment # 2018-1517s; SC 19


April 26, 2018: Ought to Pass with Amendment 2018-1805s, MA, VV; Refer to Finance Rule 4-5; 04/26/2018; SJ 14


April 26, 2018: Sen. Daniels Floor Amendment # 2018-1805s, AA, VV; 04/26/2018; SJ 14


April 26, 2018: Committee Amendment # 2018-1626s, AF, VV; 04/26/2018; SJ 14


April 26, 2018: Special Order to the present time, Without Objection, MA; 04/26/2018; SJ 14


April 26, 2018: Committee Report: Ought to Pass with Amendment # 2018-1626s, 04/26/2018; SC 18


March 21, 2018: Hearing: 03/21/2018, Room 100, SH, 10:15 am; SC 13


March 8, 2018: Introduced 03/08/2018 and Referred to Ways and Means; SJ 7


Feb. 22, 2018: Ought to Pass: MA VV 02/22/2018 HJ 5 P. 56


Feb. 22, 2018: Inexpedient to Legislate: MF RC 126-163 02/22/2018 HJ 5 P. 54


Feb. 22, 2018: Removed from Consent (Rep. Burt) 02/22/2018 HJ 5 P. 3


: Committee Report: Inexpedient to Legislate (Vote 23-0; CC)


Feb. 22, 2018: Committee Report: Inexpedient to Legislate for 02/22/2018 (Vote 23-0; CC) HC 7 P. 13


Jan. 24, 2018: Executive Session: 01/24/2018 LOB 202


Jan. 24, 2018: Full Committee Work Session: 01/24/2018 11:00 AM LOB 202


Jan. 16, 2018: Public Hearing: 01/16/2018 10:45 AM LOB 202


Jan. 3, 2018: Introduced 01/03/2018 and referred to Ways and Means HJ 1 P. 19