Revision: May 6, 2021, 12:02 p.m.
HB 411 - AS AMENDED BY THE SENATE
05/06/2021 1203s
2021 SESSION
21-0459
05/10
HOUSE BILL 411
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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.
I. Section 2 of this act shall take effect November 1, 2022.
II. The remainder of this act shall take effect upon its passage.