Revision: Dec. 3, 2021, 2:36 p.m.
HB 1494 - AS INTRODUCED
2022 SESSION
22-2551
10/05
HOUSE BILL 1494
AN ACT relative to a property tax exemption concerning certain communications services leases.
SPONSORS: Rep. Vose, Rock. 9; Rep. Cordelli, Carr. 4; Rep. Notter, Hills. 21
COMMITTEE: Ways and Means
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ANALYSIS
This bill exempts certain leases or other agreements for governmental property used for communications services purposes from requirements for the lessee to pay property taxes.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
22-2551
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Two
AN ACT relative to a property tax exemption concerning certain communications services leases.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Taxation; Application to Leases; Communications Services Purposes. Amend RSA 72:23, I(b) to read as follows:
(b)(1)(A) All leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, entered into after July 1, 1979, shall provide for the payment of properly assessed real and personal property taxes by the party using or occupying said property no later than the due date.
(B) Annually, on or before April 15, the lessors of all leases and other agreements, the terms of which provide for the use or occupation by others of real or personal property owned by the state or a county, city, town, school district, or village district, including those properties identified under subparagraph (d), shall provide written notice and a copy of the lease or other agreement to the assessing officials of the municipality in which the property is located. This subparagraph does not apply to the department of transportation.
(C) On or before April 15, 2021, the department of transportation shall provide to the assessing officials of the municipality in which leased property is located a copy of any lease in effect as of January 1, 2021. Thereafter on an annual basis, on or before April 15, the department of transportation shall provide to the assessing officials of the municipality in which leased property is located a copy of any new or renewed lease in effect. Such lease filing with municipal assessing officials shall not include permits, licenses, or non-lease agreements.
(2) Subparagraph (1) shall not apply to leases of state-owned railroad properties which are subject to railroad taxes under the provisions of RSA 82 or which provide revenue to the state, a portion of which is distributed to cities and towns pursuant to RSA 228:69, I(a).
(3) Subparagraph (1) shall not apply to leases or other agreements, including franchises described in RSA 53-C:2, to occupy property owned by the state, cities, towns, school districts, or village districts, where the personal property placed under or upon such publicly-owned property is:
(A) Used, in whole or in part, in the transmission of communications services subject to the tax imposed by RSA 82-A, and owned by a retailer as that term is defined in RSA 82-A:2, X;
(B) Subject to a franchise described in RSA 53-C and the owner of the property placed under or upon such publicly-owned property is subject to a fee described in RSA 53-C:3; or
(C) Owned by a person subject to tax under RSA 72:8-a, regardless of whether the property is taxed as real or personal property under that section.
[(3)] (4) Any political subdivision of the state may adopt as an exemption from the requirement of subparagraph (1) land leased exclusively for agriculture as defined in RSA 21:34-a, II.
[(4)] (5) All leases and agreements described in subparagraph (1) unless exempted under subparagraphs (2) [or] (3), or (4) shall include a provision that "failure of the lessee to pay the duly assessed personal and real estate taxes when due shall be cause to terminate said lease or agreement by the lessor." All such leases and agreements entered into on or after January 1, 1994, shall clearly state the lessee's obligations regarding the payment of both current and potential real and personal property taxes, and shall also state whether the lessee has an obligation to pay real and personal property taxes on structures or improvements added by the lessee. Failure of the lease to contain the precise language of this subparagraph shall not affect the occupant's obligation to pay property taxes.