Revision: March 1, 2021, 3:47 p.m.
Senate Ways and Means
March 1, 2021
2021-0552s
10/11
Amendment to SB 13-FN
Amend Part III of the bill by replacing section 1 with the following:
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 [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. The requirements of this paragraph shall not apply to real estate owned by the university system of New Hampshire, the community college system of New Hampshire, or their component institutions. The university system and community college system shall provide, on request of any municipality within which it has real estate holdings, the property value of those holdings.