SB 403-LOCAL - AS AMENDED BY THE SENATE
03/15/2018 1012s
2018 SESSION
18-2756
05/10
SENATE BILL 403-LOCAL
AN ACT relative to the exemption for recreational vehicles from property taxation.
SPONSORS: Sen. Reagan, Dist 17; Rep. Spillane, Rock. 2; Rep. Stone, Rock. 1
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill removes the requirement that recreational vehicles exempt from property taxation have a valid motor vehicle registration and number plate. The bill also removes the requirement that campground owners provide local assessing officials with the name and address of recreational vehicles at the campground that fall within the tax exemption. Finally, the bill amends the definition of recreational campground or camping park to include a reference to an undetermined or indefinite amount of time.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/15/2018 1012s 18-2756
05/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT relative to the exemption for recreational vehicles from property taxation.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation of Property; Exemption; Recreational Vehicles. RSA 72:7-d is repealed and reenacted to read as follows:
72:7-d Exemption; Recreational Vehicles. For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park,'' as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
2 Definition of Recreational Campground or Camping Park. Amend RSA 216-I:1, VII to read as follows:
VII. "Recreational campground or camping park'' means a parcel of land on which 2 or more campsites are occupied or are intended for temporary occupancy for recreational dwelling purposes only for an undetermined or indefinite amount of time, and not for permanent year-round residency, excluding recreation camps as defined in RSA 485-A:23.
| Date | Body | Type |
|---|---|---|
| Jan. 24, 2018 | Senate | Hearing |
| March 15, 2018 | Senate | Floor Vote |
| April 3, 2018 | House | Hearing |
| April 11, 2018 | House | Exec Session |
| House | Floor Vote | |
| April 19, 2018 | House | Floor Vote |
April 19, 2018: Inexpedient to Legislate: MA VV 04/19/2018 HJ 13 P. 10
: Committee Report: Inexpedient to Legislate (Vote 16-2; CC)
April 19, 2018: Committee Report: Inexpedient to Legislate for 04/19/2018 (Vote 16-2; CC) HC 15 P. 8
April 11, 2018: Executive Session: 04/11/2018 LOB 301
April 3, 2018: Public Hearing: 04/03/2018 11:00 AM LOB 301
March 15, 2018: Introduced 03/15/2018 and referred to Municipal and County Government HJ 8 P. 70
March 15, 2018: Ought to Pass with Amendment 2018-1012s, RC 23Y-1N, MA; OT3rdg; 03/15/2018; SJ 8
March 15, 2018: Committee Amendment # 2018-1012s, AA, VV; 03/15/2018; SJ 8
March 15, 2018: Committee Report: Ought to Pass with Amendment # 2018-1012s, 03/15/2018; SC 12
Jan. 24, 2018: Hearing: 01/24/2018, Room 100, SH, 09:00 AM; SC 4
Jan. 3, 2018: To Be Introduced 01/03/2018 and Referred to Ways and Means; SJ 1