Text to be removed highlighted in red.
1 Property Taxes; Real Estate and Personal Property Tax Exemption; Statements of Financial Condition. Amend RSA 72:23, VI to read as follows:
VI. Every charitable organization or society, except those religious and educational organizations and societies whose real estate is exempt under the provisions of paragraphs III and IV, shall annually before June 1 file with the municipality in which the property is located upon a form prescribed and provided by the board of tax and land appeals a statement of its financial condition for the preceding fiscal year and such other information as may be necessary to establish its status and eligibility for tax exemption.
2 Appraisal of Taxable Property; Revised Inventory; Rules of the Assessing Standards Board. Amend RSA 75:8, I to read as follows:
I. Annually, and in accordance with state assessing guidelines , the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.
3 Effective Date. This act shall take effect 60 days after its passage.
Text to be added highlighted in green.
1 Property Taxes; Real Estate and Personal Property Tax Exemption; Statements of Financial Condition. Amend RSA 72:23, VI to read as follows:
VI. Every charitable organization , educational organization, or society, except those religious organizations whose real estate is exempt under the provisions of paragraphs III , shall annually before June 1 file with the municipality in which the property is located upon a form prescribed and provided by the board of tax and land appeals a statement of its financial condition for the preceding fiscal year and such other information as may be necessary to establish its status and eligibility for tax exemption.
2 Appraisal of Taxable Property; Revised Inventory; Rules of the Assessing Standards Board. Amend RSA 75:8, I to read as follows:
I. Annually, and in accordance with rules adopted by the assessing standards board , the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.
3 Effective Date. This act shall take effect 60 days after its passage.