HB411 (2021) Detail

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 411 - AS AMENDED BY THE SENATE

 

05/06/2021   1203s

2021 SESSION

21-0459

05/10

 

HOUSE BILL 411

 

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

 

COMMITTEE: Municipal and County Government

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05/06/2021   1203s 21-0459

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

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 any 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, one of whom is a member of the municipal and county government committee and one of whom is a member of the ways and means 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 governor, one of whom is a municipal attorney practicing before the board of tax and land appeals and superior court in tax abatement cases, one of whom is a municipal official of a town or city with relevant tax abatement and equalization experience, and one of whom is a member of the public, engaged in property valuation for municipalities.

(g) One representative of a New Hampshire electric utility company, appointed by the governor.

(h)  Two members of the business community, appointed by the governor.

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, 2022, and shall be called by the first-named house member.  A majority of the commission members shall constitute a quorum.

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, 2022.

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, 2022.

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

Links

HB411 at GenCourtMobile
HB411 Discussion

Action Dates

Date Body Type
March 8, 2021 House Hearing
House Floor Vote
April 15, 2021 Senate Hearing
May 6, 2021 Senate Floor Vote

Bill Text Revisions

HB411 Revision: 32437 Date: May 6, 2021, 12:02 p.m.
HB411 Revision: 31740 Date: Jan. 10, 2021, 10:12 a.m.

Docket


May 6, 2021: Ought to Pass with Amendment 2021-1203s, RC 23Y-0N, MA; OT3rdg; 05/06/2021; SJ 14


May 6, 2021: Committee Amendment # 2021-1203s, RC 23Y-0N, AA; 05/06/2021; SJ 14


May 6, 2021: Committee Report: Ought to Pass with Amendment # 2021-1203s, 05/06/2021; Vote 5-0; CC; SC 22


April 15, 2021: Remote Hearing: 04/15/2021, 09:50 am; Links to join the hearing can be found in the Senate Calendar; SC 19


April 1, 2021: Introduced 04/01/2021 and Referred to Election Law and Municipal Affairs; SJ 11


April 7, 2021: Reconsider (Rep. Osborne): MF VV 04/07/2021


April 7, 2021: Ought to Pass: MA VV 04/07/2021


: Committee Report: Ought to Pass (Vote 19-0; CC) HC 18 P. 20


March 8, 2021: Public Hearing: 03/08/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/96469796123 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 46