HB1311 (2020) Detail

Relative to the semi-annual or quarterly collection of taxes in certain municipalities.


HB 1311 - AS INTRODUCED

 

 

2020 SESSION

20-2233

05/10

 

HOUSE BILL 1311

 

AN ACT relative to the semi-annual or quarterly collection of taxes in certain municipalities.

 

SPONSORS: Rep. Gilman, Rock. 18; Rep. Porter, Hills. 1

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill permits municipalities with semi-annual or quarterly billing to submit an adjusted rate application to the department of revenue administration in the event of an increase of 15 percent or more in the amount of property taxes to be raised for the current year as compared to the previous year.

 

The bill is a request of the department of revenue administration.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

20-2233

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty

 

AN ACT relative to the semi-annual or quarterly collection of taxes in certain municipalities.

 

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

 

1  Semi-Annual Collection of Taxes in Certain Towns and Cities.  Amend RSA 76:15-a, III to read as follows:

III.(a)  Notwithstanding the provisions of paragraphs I and II, any municipality affected either by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, or by a change of 15 percent or more in the amount of all property taxes to be raised for the current year as compared to the previous year, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/2 of the previous year's tax rate by an amount sufficient to collect 1/2 of the estimated increase or decrease in the [local school tax] city or town, school, or county taxes resulting from the change.

(b)  The department of education shall certify, no later than November 15, to the commissioner of the department of revenue administration the difference in the amount of the adequate education grants and excess tax amounts between the current fiscal year and the forthcoming fiscal year for every municipality.

(c)  Any municipality requesting an adjusted rate for the semi-annual bill shall submit such request to the commissioner of the department of revenue administration by April 1 prior to the issuance of the semi-annual bill.

(d)  The department of revenue administration shall expedite certified adjusted rate applications.

2  Assessment; Quarterly Billing of Taxes in Certain Towns and Cities.  Amend RSA 76:15-aa, V(a) to read as follows:

V.(a)  Notwithstanding the provisions of paragraphs II and III, any municipality with quarterly billing affected either by a change in adequate education grants or excess tax amounts, determined pursuant to RSA 198:41, or by a change of 15 percent or more in the amount of all property taxes to be raised for the current year as compared to the previous year, may apply to the commissioner of revenue administration on forms prescribed by the commissioner to adjust the 1/4 of the previous year's tax rate by an amount sufficient to collect 1/4 of the estimated increase or decrease in the July and October quarterly bills in [local school tax] city or town, school, or county taxes resulting from the change.

3  Effective Date.  This act shall take effect April 1, 2021.

Links

HB1311 at GenCourtMobile
HB1311 Discussion

Action Dates

Date Body Type
Feb. 12, 2020 House Hearing
Feb. 18, 2020 House Exec Session
House Floor Vote
March 11, 2020 House Floor Vote

Bill Text Revisions

HB1311 Revision: 6962 Date: Dec. 2, 2019, 2:19 p.m.

Docket

Date Status
Jan. 8, 2020 Introduced 01/08/2020 and referred to Municipal and County Government HJ 1 P. 17
Feb. 12, 2020 Public Hearing: 02/12/2020 02:00 pm LOB 301
Feb. 18, 2020 Executive Session: 02/18/2020 01:30 pm LOB 301
Committee Report: Ought to Pass (Vote 19-0; CC)
March 11, 2020 Committee Report: Ought to Pass for 03/11/2020 (Vote 19-0; CC) HC 10 P. 25
March 11, 2020 Ought to Pass: MA VV 03/11/2020
June 16, 2020 Introduced 06/16/2020, and Laid on Table, MA, VV; 06/16/2020; SJ 8
June 16, 2020 No Pending Motion; 06/16/2020 SJ 8