CHAPTER 15
HB 383 - FINAL VERSION
2021 SESSION
21-0491
05/11
HOUSE BILL 383
AN ACT relative to the quarterly or semi-annual collection of taxes in certain municipalities.
SPONSORS: Rep. Porter, Hills. 1; Rep. Gilman, Rock. 18
COMMITTEE: Municipal and County Government
─────────────────────────────────────────────────────────────────
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.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
21-0491
05/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to the quarterly or semi-annual collection of taxes in certain municipalities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
15:1 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.
15:2 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.
15:3 Effective Date. This act shall take effect April 1, 2022.
Approved: April 23, 2021
Effective Date: April 01, 2022
| Date | Body | Type |
|---|---|---|
| Feb. 8, 2021 | House | Hearing |
| Feb. 9, 2021 | House | Exec Session |
| House | Floor Vote | |
| March 15, 2021 | Senate | Hearing |
| March 25, 2021 | Senate | Floor Vote |
| Feb. 8, 2021 | House | Hearing |
| Feb. 9, 2021 | House | Exec Session |
| March 15, 2021 | Senate | Hearing |
| March 25, 2021 | Senate | Floor Vote |
April 26, 2021: Signed by Governor Sununu 04/23/2021; Chapter 15; Eff: 04/01/2022
April 23, 2021: Signed by Governor Sununu 04/23/2021; Chapter 15; Eff: 04/01/2022
April 12, 2021: Enrolled (in recess of) 04/09/2021 HJ 7 P. 99
April 9, 2021: Enrolled (in recess of) 04/09/2021 HJ 7 P. 99
April 9, 2021: Enrolled (in recess of) 04/09/2021
April 8, 2021: Enrolled RC 24Y-0N, MA, (In recess of 04/08/2021); SJ 12
April 12, 2021: Enrolled RC 24Y-0N, MA, (In recess of 04/08/2021); SJ 12
March 25, 2021: Ought to Pass: RC 24Y-0N, MA; OT3rdg; 03/25/2021; SJ 9
March 25, 2021: Ought to Pass: RC 24Y-0N, MA; OT3rdg; 03/25/2021; SJ 9
March 17, 2021: Committee Report: Ought to Pass, 03/25/2021; Vote 5-0; CC; SC 16
March 25, 2021: Committee Report: Ought to Pass, 03/25/2021; Vote 5-0; CC; SC 16
March 9, 2021: Remote Hearing: 03/15/2021, 09:30 am; Links to join the hearing can be found in the Senate Calendar; SC 15
March 15, 2021: Remote Hearing: 03/15/2021, 09:30 am; Links to join the hearing can be found in the Senate Calendar; SC 15
March 4, 2021: Introduced 03/04/2021 and Referred to Election Law and Municipal Affairs; SJ 7
March 4, 2021: Introduced 03/04/2021 and Referred to Election Law and Municipal Affairs; SJ 7
Feb. 24, 2021: Ought to Pass: MA VV 02/24/2021 HJ 3 P. 14
Feb. 24, 2021: Ought to Pass: MA VV 02/24/2021 HJ 3 P. 14
: Committee Report: Ought to Pass (Vote 19-0; CC) HC 12 P. 10
Feb. 18, 2021: Committee Report: Ought to Pass (Vote 19-0; CC) HC 12 P. 10
Feb. 2, 2021: Executive Session: 02/09/2021 02:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/93215390740
Feb. 9, 2021: Executive Session: 02/09/2021 02:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/93215390740
Feb. 8, 2021: Public Hearing: 02/08/2021 11:30 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/96815613466 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Jan. 27, 2021: Public Hearing: 02/08/2021 11:30 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/96815613466 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Jan. 10, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 45
Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 45