HB64 (2021) Detail

Relative to renewable generation facility property subject to a voluntary payment in lieu of taxes agreement.


HB 64-LOCAL - AS INTRODUCED

 

 

2021 SESSION

21-0044

10/05

 

HOUSE BILL 64-LOCAL

 

AN ACT relative to renewable generation facility property subject to a voluntary payment in lieu of taxes agreement.

 

SPONSORS: Rep. Aron, Sull. 7; Rep. Porter, Hills. 1; Rep. Steven Smith, Sull. 11; Sen. Ward, Dist 8; Rep. McGhee, Hills. 27

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill clarifies the exclusion of  a renewable generation facility's payments in lieu of taxes from a municipality's tax base for the education tax.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

21-0044

10/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

AN ACT relative to renewable generation facility property subject to a voluntary payment in lieu of taxes agreement.

 

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

 

1  Property Taxation; Renewable Generation Facilities; Equalization.  Amend RSA 72:74, II to read as follows:

II. A renewable generation facility subject to a voluntary agreement to make a payment in lieu of taxes under this section shall be subject to the laws governing the utility property tax under RSA 83-F. Payments made pursuant to such agreement shall satisfy any tax liability relative to the renewable generation facility that otherwise exists under RSA 72. The payment in lieu of taxes shall be equalized under RSA 21-J:3, XIII in the same manner as other payments in lieu of taxes, but shall be excluded from the tax base used to determine the statewide education property tax in accordance with RSA 76:8, I(a). In the absence of a payment in lieu of taxes agreement, the renewable generation facility shall be subject to taxation under RSA 72.

2  Effective Date.  This act shall take effect July 1, 2021.

Links

HB64 at GenCourtMobile
HB64 Discussion

Action Dates

Date Body Type
Feb. 9, 2021 House Hearing
Feb. 18, 2021 House Exec Session
House Floor Vote
April 12, 2021 Senate Hearing
April 22, 2021 Senate Floor Vote
April 22, 2021 Senate Floor Vote

Bill Text Revisions

HB64 Revision: 31365 Date: Jan. 4, 2021, 10:32 a.m.

Docket


April 22, 2021: Committee Report: Ought to Pass, 04/22/2021; Vote 5-0; CC; SC 20


April 22, 2021: Committee Report: Ought to Pass, 04/22/2021; Vote 5-0; CC; SC 20


April 12, 2021: Remote Hearing: 04/12/2021, 09:00 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. 19


Feb. 18, 2021: Executive Session: 02/18/2021 01:30 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94522837794


Feb. 9, 2021: Public Hearing: 02/09/2021 10:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/93215390740 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 6, 2020: To Be Introduced 01/06/2020 and referred to Municipal and County Government


Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Municipal and County Government HJ 2 P. 34