CHAPTER 232
SB 510 - FINAL VERSION
02/15/2018 0523s
19Apr2018... 1474h
2018 SESSION
18-3022
05/01
SENATE BILL 510
AN ACT relative to municipal notice of leases on tax-exempt property.
SPONSORS: Sen. Fuller Clark, Dist 21; Rep. McBeath, Rock. 26; Rep. Cushing, Rock. 21; Rep. Burton, Straf. 6; Rep. M. Smith, Straf. 6
COMMITTEE: Public and Municipal Affairs
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AMENDED ANALYSIS
This bill requires lessors of tax-exempt public property to annually notify the municipality of the lease or any similar use or occupancy agreement.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
02/15/2018 0523s
19Apr2018... 1474h 18-3022
05/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT relative to municipal notice of leases on tax-exempt property.
Be it Enacted by the Senate and House of Representatives in General Court convened:
232:1 Property Taxation; Exemption; Lease Interests in Public Property. Amend RSA 72:23, I(b)(1) to read as follows:
(b)(1)(A) All leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, entered into after July 1, 1979, shall provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property no later than the due date.
(B) Annually, on or before April 15, the lessors of all leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, including those properties identified under subparagraph (d), shall provide written notice and a copy of the lease or other agreement to the assessing officials of the municipality in which the property is located.
232:2 Effective Date. This act shall take effect January 1, 2019.
Approved: June 08, 2018
Effective Date: January 01, 2019
Date | Body | Type |
---|---|---|
Jan. 31, 2018 | Senate | Hearing |
Feb. 15, 2018 | Senate | Floor Vote |
March 27, 2018 | House | Hearing |
April 11, 2018 | House | Exec Session |
House | Floor Vote | |
April 19, 2018 | House | Floor Vote |
June 8, 2018: Signed by the Governor on 06/08/2018; Chapter 0232; Effective 01/01/2019
May 10, 2018: Enrolled (In recess 05/10/2018); SJ 18
May 10, 2018: Enrolled 05/10/2018
May 2, 2018: Sen. Gray Moved to Concur with the House Amendment, MA, VV; 05/02/2018; SJ 15
April 19, 2018: Ought to Pass with Amendment 1474h: MA VV 04/19/2018 HJ 13 P. 11
April 19, 2018: Amendment # 2018-1474h: AA VV 04/19/2018 HJ 13 P. 11
: Committee Report: Ought to Pass with Amendment # 2018-1474h (Vote 14-0; CC)
April 19, 2018: Committee Report: Ought to Pass with Amendment # 2018-1474h for 04/19/2018 (Vote 14-0; CC) HC 15 P. 8
April 11, 2018: Executive Session: 04/11/2018 LOB 301
March 27, 2018: Public Hearing: 03/27/2018 01:50 PM LOB 301
March 7, 2018: Introduced 03/07/2018 and referred to Municipal and County Government HJ 7 P. 52
Feb. 15, 2018: Ought to Pass with Amendment 2018-0523s, MA, VV; OT3rdg; 02/15/2018; SJ 4
Feb. 15, 2018: Committee Amendment # 2018-0523s, AA, VV; 02/15/2018; SJ 4
Feb. 15, 2018: Committee Report: Ought to Pass with Amendment # 2018-0523s, 02/15/2018; SC 7
Jan. 31, 2018: Hearing: 01/31/2018, Room 102, LOB, 10:20 am; SC 3
Jan. 3, 2018: To Be Introduced 01/03/2018 and Referred to Public and Municipal Affairs; SJ 1