Revision: Jan. 7, 2019, 4:04 p.m.
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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.
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
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| 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