HB 407-FN - AS INTRODUCED
HOUSE BILL 407-FN
SPONSORS: Rep. Belanger, Hills. 27
COMMITTEE: Municipal and County Government
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nineteen
Be it Enacted by the Senate and House of Representatives in General Court convened:
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.
HB 407-FN- FISCAL NOTE
FISCAL IMPACT: [ ] State [ ] County [ X ] Local [ ] None
Estimated Increase / (Decrease)
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.
Department of Revenue Administration
|Jan. 3, 2019||Introduced 01/03/2019 and referred to Municipal and County Government HJ 3 P. 13|
|Jan. 22, 2019||Public Hearing: 01/22/2019 11:00 am LOB 301|
|Jan. 30, 2019||Executive Session: 01/30/2019 10:00 am LOB 301|
|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|
|Feb. 14, 2019||Ought to Pass: MA VV 02/14/2019|
|Feb. 14, 2019||Referred to Ways and Means 02/14/2019|
|March 6, 2019||Public Hearing: 03/06/2019 10:30 am LOB 202|
|March 18, 2019||Full Committee Work Session: 03/18/2019 01:00 pm LOB 202|
|March 27, 2019||Executive Session: 03/27/2019 10:00 am LOB 202|
|Jan. 22, 2019||House||Hearing|
|Jan. 30, 2019||House||Exec Session|
|Feb. 14, 2019||House||Floor Vote|
|March 6, 2019||House||Hearing|
|March 27, 2019||House||Exec Session|