Bill Details - HB129 (2019)

HB 129 - AS INTRODUCED

 

 

2019 SESSION

19-0042

05/10

 

HOUSE BILL 129

 

AN ACT relative to property taxes for residents 65 years of age and older.

 

SPONSORS: Rep. Comtois, Belk. 7; Rep. Abramson, Rock. 20

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill enables municipalities to establish a cap on the education property tax for residents aged 65 and older, if the property has been the taxpayer's primary residence for at least 5 years and no school aged child has resided with the taxpayer for the last 5 years.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0042

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to property taxes for residents 65 years of age and older.

 

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

 

1  New Section; Cap on Education Property Tax; Persons Aged 65 and Older.  Amend RSA 72 by inserting after section 39-b the following new section:

72:39-c  Cap on Education Property Tax for Certain Persons Aged 65 and Older.

I.  A town or city may adopt or rescind the property tax cap and corresponding credit established under this section by the procedure in RSA 72:27-a.

II.  A resident taxpayer aged 65 or older who is liable for property taxes for property owned and used as his or her residential real estate, as defined in RSA 72:29, shall be eligible for a cap on the portion of the property tax designated for state and local education if the property has been the taxpayer's primary residence for at least 5 consecutive years preceding April 1 in the year in which the cap is established and no child enrolled in a primary or secondary public school in the state has resided with the taxpayer for at least 5 consecutive years preceding April 1 in the year in which the cap is established.  In such cases, any property taxes designated for state or local education which exceed the cap for the taxpayer shall be the amount of the tax credit granted to the taxpayer.

2  Property Tax Credit; Adoption Procedure; Reference Added.  Amend the introductory paragraph of RSA 72:27-a, I to read as follows:

I.  Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, or RSA 72:82 in the following manner:

3  Definitions; Reference Added.  Amend RSA 72:29, VI to read as follows:

VI.  For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-c, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.

4  Property Taxation; Application Procedure; Reference Added.  Amend the introductory paragraph of RSA 72:33, I to read as follows:

I.  No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 39-c, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application.  The form shall include the following and such other information deemed necessary by the commissioner:

5  Appeals; Reference.  Amend RSA 72:34-a to read as follows:

72:34-a  Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.  Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 39-c, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

6  Effective Date.  This act shall take effect April, 1, 2020.

Docket

Date Status
Jan. 2, 2019 Introduced 01/02/2019 and referred to Municipal and County Government HJ 2 P. 38
Jan. 29, 2019 Public Hearing: 01/29/2019 10:30 am LOB 301
Feb. 12, 2019 Executive Session: 02/12/2019 10:45 am LOB 301
Feb. 27, 2019 Committee Report: Inexpedient to Legislate for 02/27/2019 (Vote 19-0; CC) HC 13 P. 12
Committee Report: Inexpedient to Legislate (Vote 19-0; CC)
Feb. 27, 2019 Inexpedient to Legislate: MA VV 02/27/2019

Action Dates

Date Body Type
Jan. 29, 2019 House Hearing
Feb. 12, 2019 House Exec Session
House Floor Vote
Feb. 27, 2019 House Floor Vote

Bill Text Revisions

HB129 Revision: 4345 Date: Dec. 26, 2018, 3:28 p.m.