Revision: Feb. 14, 2023, 1:01 p.m.
Rep. Jonathan. Smith, Carr. 5
January 26, 2023
2023-0155h
05/04
Amendment to HB 403
Amend the bill by replacing all after the enacting clause with the following:
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] administrative or clerical errors, assessment or valuation errors, and poverty as determined by federal guidelines on December 31 in the calendar year preceding April 1, 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] administrative or clerical errors, assessment or valuation errors, and poverty as determined by federal guidelines on December 31 in the calendar year preceding April 1, 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] administrative or clerical errors, assessment or valuation errors, and poverty as determined by federal guidelines on December 31 in the calendar year preceding April 1, pursuant to RSA 76:16.
4 Applicability. Nothing in this act shall be used to circumvent the requirements of RSA 72.
5 Effective Date. This act shall take effect April 1, 2024.
2023-0155h
AMENDED ANALYSIS
This bill allows selectmen or assessors to abate taxes for administrative or clerical errors, assessment or valuation errors, and poverty as determined in accordance with federal guidelines.