HB1421 (2020) Detail

(New Title) establishing a commission to study the equalization rate used for the calculation of a property tax abatement by the New Hampshire board of tax and land appeals, the superior court, and all cities, towns, and counties.


HB 1421-LOCAL - AS AMENDED BY THE HOUSE

 

11Mar2020... 0705h

2020 SESSION

20-2283

05/10

 

HOUSE BILL 1421-LOCAL

 

AN ACT establishing a commission to study the equalization rate used for the calculation of a property tax abatement by the New Hampshire board of tax and land appeals, the superior court, and all cities, towns, and counties.

 

SPONSORS: Rep. Merner, Coos 7; Rep. French, Graf. 14; Rep. McGhee, Hills. 40

 

COMMITTEE: Municipal and County Government

 

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AMENDED ANALYSIS

 

This bill establishes a commission to study the equalization rate used for the calculation of a property tax abatement.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11Mar2020... 0705h 20-2283

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty

 

AN ACT establishing a commission to study the equalization rate used for the calculation of a property tax abatement by the New Hampshire board of tax and land appeals, the superior court, and all cities, towns, and counties.

 

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

 

1  New Section; Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement.  Amend RSA 76 by inserting after section 20 the following new section:

76:20-a  Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement.

I.  There is established a commission to study the equalization rate used for the calculation of a property tax abatement.  The commission shall consider the inequity in the current system of equalization and establish a method to eliminate the use of 2 separate equalization rates, reported by the department of revenue administration, in 2 separate years, one of which is used for tax assessment purposes and one of which is used for tax appeal purposes, so that the same equalization rate is used by the New Hampshire board of tax and land appeals, the superior court, and all cities, towns, and counties.

II.  The commission shall be composed of the following members:

(a)  One member of the assessing standards board, appointed by the board.

(b)  One member representing the certified municipal assessing officials, appointed by the New Hampshire Association of Assessing Officials.

(c)  The commissioner of the department of revenue administration, or designee.

(d)  Two members of the house of representatives, both of whom are members of the municipal and county government committee, appointed by the speaker of the house of representatives.

(e)  One member of the senate, appointed by president of the senate.

(f)  Three public members, appointed by the New Hampshire Municipal Association, one of whom shall be a municipal attorney practicing before the board of tax and land appeals and superior court in tax abatement cases, one of whom shall be a municipal official of a town or city with relevant tax abatement and equalization experience, and one of whom shall be a member of the public, engaged in property valuation for municipalities.

III.  Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.

IV.  The commission shall study and report as to whether legislation is recommended to correct the inequity in the tax appeal process by establishing a method to eliminate the use of 2 separate equalization rates reported by the department of revenue administration in 2 separate years, with one rate used for tax assessment purposes and the other rate used for tax appeal purposes, so that the same equalization rate is used for both tax assessment purposes and in any subsequent appeal to the board of tax and land appeals or the superior court.

V.  The members of the commission shall elect a chairperson among the members.  The first meeting of the commission shall be held no later than February 1, 2021, and shall be called by the first-named house member.

VI.  The commission shall report its findings and any recommendations for legislation to the speaker of the house of representatives, the senate president, the house and senate clerks, and the governor on or before November 1, 2021.

2  Repeal.  RSA 76:20-a, relative to the commission to study the equalization rate used for the calculation of a property tax abatement, is repealed.

3  Effective Date.

I.  Section 2 of this act shall take effect November 1, 2021.

II.  The remainder of this act shall take effect upon its passage.

Links

HB1421 at GenCourtMobile
HB1421 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

HB1421 Revision: 8291 Date: March 11, 2020, 3:24 p.m.
HB1421 Revision: 7055 Date: Dec. 3, 2019, 8:55 a.m.

Docket

Date Status
Jan. 8, 2020 Introduced 01/08/2020 and referred to Municipal and County Government HJ 1 P. 21
Feb. 12, 2020 Public Hearing: 02/12/2020 02:30 pm LOB 301
Feb. 18, 2020 Executive Session: 02/18/2020 01:30 pm LOB 301
Committee Report: Ought to Pass with Amendment # 2020-0705h (Vote 19-0; CC)
March 11, 2020 Committee Report: Ought to Pass with Amendment # 2020-0705h (NT) for 03/11/2020 (Vote 19-0; CC) HC 10 P. 25
March 11, 2020 Amendment # 2020-0705h (NT): AA VV 03/11/2020
March 11, 2020 Ought to Pass with Amendment 2020-0705h (NT): 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