HB407 (2019) Detail

Clarifying the non taxability of certain telecommunications devices and equipment.


HB 407-FN - AS INTRODUCED

 

 

2019 SESSION

19-0494

05/04

 

HOUSE BILL 407-FN

 

AN ACT clarifying the non taxability of certain telecommunications devices and equipment.

 

SPONSORS: Rep. Belanger, Hills. 27

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill clarifies that antennas shall not be taxable as real estate.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0494

05/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT clarifying the non taxability of certain telecommunications devices and equipment.

 

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

 

1  Property Taxes; Exemption From Taxation as Real Estate; Antennas.  Amend RSA 72:8-a to read as follows:

72:8-a  Telecommunications Poles and Conduits.  All structures, poles, towers, and conduits employed in the transmission of telecommunication, cable, or commercial mobile radio services shall be taxed as real estate in the town in which such property or any part of it is situated.  Except as provided in RSA 72:8-c, the valuation of such property shall be based on its value as real estate.  Other devices and equipment, including wires, fiber optics, antennas, and switching equipment employed in the transmission of telecommunication, cable, or commercial mobile radio services shall not be taxable as real estate.

2  Effective Date.  This act shall take effect 60 days after its passage.

 

LBAO

19-0494

12/27/18

 

HB 407-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT clarifying the non taxability of certain telecommunications devices and equipment.

 

FISCAL IMPACT:      [    ] State              [    ] County               [ X ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

LOCAL:

FY 2020

FY 2021

FY 2022

FY 2023

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable Decrease

Indeterminable Decrease

Indeterminable Decrease

Indeterminable Decrease

   Expenditures

$0

$0

$0

$0

 

METHODOLOGY:

This bill would exempt antennas employed in the transmission of telecommunication, cable, or commercial mobile radio services from real estate taxes.  The Department of Revenue Administration states it is unknown how many municipalities currently tax antennas used for these purposes as real estate.  To the extent that municipalities may currently consider antennas taxable as real estate, the bill will exempt these structures and may decrease local revenues by an indeterminable amount.

 

AGENCIES CONTACTED:

Department of Revenue Administration

 

Links

HB407 at GenCourtMobile
HB407 Discussion

Action Dates

Date Body Type
Jan. 22, 2019 House Hearing
Jan. 30, 2019 House Exec Session
House Floor Vote
Feb. 14, 2019 House Floor Vote
March 6, 2019 House Hearing
March 27, 2019 House Exec Session
April 4, 2019 House Floor Vote
April 24, 2019 Senate Hearing
May 15, 2019 Senate Floor Vote

Bill Text Revisions

HB407 Revision: 4640 Date: Jan. 7, 2019, 4:04 p.m.

Docket


Sept. 25, 2019: Inexpedient to Legislate, Senate Rule 3-23, Adjournment 09/25/2019; SJ 1


May 15, 2019: No Pending Motion; 05/15/2019 SJ 16


May 15, 2019: Sen. Bradley Moved Laid on Table, MA, VV; 05/15/2019; SJ 16


May 15, 2019: Ought to Pass: RC 11Y-12N, MF; 05/15/2019; SJ 16


May 15, 2019: Committee Report: Ought to Pass, 05/15/2019; SC 22


April 24, 2019: Hearing: 04/24/2019, Room 100, SH, 10:45 am; SC 19A


April 11, 2019: Introduced 04/11/2019 and Referred to Ways and Means; SJ 13


April 4, 2019: Ought to Pass: MA VV 04/04/2019 HJ 12 P. 3


: Committee Report: Ought to Pass (Vote 20-0; CC)


April 4, 2019: Committee Report: Ought to Pass for 04/04/2019 (Vote 20-0; CC) HC 18 P. 3


March 27, 2019: Executive Session: 03/27/2019 10:00 am LOB 202


March 18, 2019: Full Committee Work Session: 03/18/2019 01:00 pm LOB 202


March 6, 2019: Public Hearing: 03/06/2019 10:30 am LOB 202


Feb. 14, 2019: Referred to Ways and Means 02/14/2019 HJ 5 P. 74


Feb. 14, 2019: Ought to Pass: MA VV 02/14/2019 HJ 5 P. 73


: Committee Report: Ought to Pass (Vote 18-0; RC)


Feb. 14, 2019: Committee Report: Ought to Pass for 02/14/2019 (Vote 18-0; RC) HC 11 P. 19


Jan. 30, 2019: Executive Session: 01/30/2019 10:00 am LOB 301


Jan. 22, 2019: Public Hearing: 01/22/2019 11:00 am LOB 301


Jan. 3, 2019: Introduced 01/03/2019 and referred to Municipal and County Government HJ 3 P. 13