Bill Details - SB510 (2018)

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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

Docket

Date Status
Jan. 3, 2018 To Be Introduced 01/03/2018 and Referred to Public and Municipal Affairs; SJ 1
Jan. 31, 2018 Hearing: 01/31/2018, Room 102, LOB, 10:20 am; SC 3
Feb. 15, 2018 Committee Report: Ought to Pass with Amendment # 2018-0523s, 02/15/2018; SC 7
Feb. 15, 2018 Committee Amendment # 2018-0523s, AA, VV; 02/15/2018; SJ 4
Feb. 15, 2018 Ought to Pass with Amendment 2018-0523s, MA, VV; OT3rdg; 02/15/2018; SJ 4
March 7, 2018 Introduced 03/07/2018 and referred to Municipal and County Government HJ 7 P. 52
March 27, 2018 Public Hearing: 03/27/2018 01:50 PM LOB 301
April 11, 2018 Executive Session: 04/11/2018 LOB 301
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 19, 2018 Amendment # 2018-1474h: AA VV 04/19/2018 HJ 13 P. 11
April 19, 2018 Ought to Pass with Amendment 1474h: MA VV 04/19/2018 HJ 13 P. 11
May 2, 2018 Sen. Gray Moved to Concur with the House Amendment, MA, VV; 05/02/2018; SJ 15
May 10, 2018 Enrolled 05/10/2018
May 10, 2018 Enrolled (In recess 05/10/2018); SJ 18
June 8, 2018 Signed by the Governor on 06/08/2018; Chapter 0232; Effective 01/01/2019

Action Dates

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

Bill Text Revisions

SB510 Revision: 2758 Date: Dec. 20, 2017, 12:26 p.m.
SB510 Revision: 3081 Date: Feb. 16, 2018, 8:53 a.m.
SB510 Revision: 3515 Date: April 19, 2018, 3:01 p.m.
SB510 Revision: 3803 Date: May 7, 2018, 12:37 p.m.
SB510 Revision: 4131 Date: June 13, 2018, 4:45 p.m.