Text to be removed highlighted in red.
1 Abatement of Taxes; Selectmen or Assessors. Amend RSA 76:16, I(a) to read as follows:
I.(a) Selectmen or Assessors, for good cause shown , may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax; or
2 Abatement of Resident Taxes. Amend RSA 76:16-c to read as follows:
76:16-c Abatement of Resident Taxes. Selectmen or assessors may for good cause shown abate any resident tax assessed by them or their predecessors.
3 Prorated Assessments for Damage Buildings; Reference to Authority of Selectmen or Assessors to Abate Taxes. Amend RSA 76:21, VI to read as follows:
VI. Nothing in this section shall limit the ability of the assessing officials to abate taxes for good cause shown pursuant to RSA 76:16.
4 Effective Date. This act shall take effect April 1, 2024.
Text to be added highlighted in green.
1 Abatement of Taxes; Selectmen or Assessors. Amend RSA 76:16, I(a) to read as follows:
I.(a) Selectmen or Assessors, for administrative or clerical errors , may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax; or
2 Abatement of Resident Taxes. Amend RSA 76:16-c to read as follows:
76:16-c Abatement of Resident Taxes. Selectmen or assessors may for administrative or clerical errors abate any resident tax assessed by them or their predecessors.
3 Prorated Assessments for Damage Buildings; Reference to Authority of Selectmen or Assessors to Abate Taxes. Amend RSA 76:21, VI to read as follows:
VI. Nothing in this section shall limit the ability of the assessing officials to abate taxes for administrative or clerical errors pursuant to RSA 76:16.
4 Effective Date. This act shall take effect April 1, 2024.