CHAPTER 76
HB 268-FN - FINAL VERSION
20Mar2025... 0359h
8May2025... 2223EBA
2025 SESSION
25-0352
09/05
HOUSE BILL 268-FN
AN ACT relative to hearings before the board of tax and land appeals.
SPONSORS: Rep. Lynn, Rock. 17
COMMITTEE: Judiciary
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AMENDED ANALYSIS
This bill codifies the board of tax and land appeals' authority to hold hearings at its hearing room in Concord and allows parties to request that hearings be held electronically or telephonically. This bill further states that the hearings may be held in the hearing room in Concord in lieu of the county where the declaration was filed upon agreement of the parties or if the board determines that there is a lack of available space in the respective county courthouse.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
20Mar2025... 0359h
8May2025... 2223EBA 25-0352
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to hearings before the board of tax and land appeals.
Be it Enacted by the Senate and House of Representatives in General Court convened:
76:1 Board of Tax and Land Appeals; Offices; Hearings. Amend RSA 498-A:16 to read as follows:
498-A:16 Offices; Hearings. The board shall be provided with suitable office space in Concord, together with such furnishings and office equipment as shall be necessary for the administration of its business, and with a suitable room in which it may hold hearings. Any party may elect to participate in a just compensation hearing under RSA 498-A:24 through electronic or telephonic means consistent with RSA 91-A. All hearings before the board shall be open to the public.[, and] Each hearing shall be held in the county in which the declaration has been filed, unless the parties agree to a hearing at the board’s hearing room in Concord [elsewhere]. To the extent there is a lack of available space[, hearings shall be conducted] in the respective county courthouse,[; otherwise, they shall be held in such place or places, accessible to the public, as the board shall direct] as determined solely by the board, the hearing shall then be conducted in the board’s hearing room in Concord.
76:2 Effective Date. This act shall take effect January 1, 2026.
Approved: June 10, 2025
Effective Date: January 01, 2026
| Date | Amendment |
|---|---|
| March 7, 2025 | 2025-0359h |
| May 20, 2025 | 2025-2223EBA |
| Date | Body | Type |
|---|---|---|
| Jan. 29, 2025 | House | Hearing |
| March 3, 2025 | House | Exec Session |
| March 3, 2025 | House | Exec Session |
| March 3, 2025 | House | Floor Vote |
| April 2, 2025 | Senate | Hearing |
| April 2, 2025 | Senate | Hearing |
| May 1, 2025 | Senate | Floor Vote |
June 11, 2025: Signed by Governor Ayotte 06/10/2025; Chapter 76; eff. 01/01/2026
June 3, 2025: Enrolled (in recess of) 05/22/2025 HJ 15
June 3, 2025: Enrolled Adopted, VV, (In recess 05/22/2025); SJ 15
May 20, 2025: Enrolled Bill Amendment # 2025-2223e: AA VV (in recess of) 05/08/2025 HJ 14 P. 62
May 20, 2025: Enrolled Bill Amendment # 2025-2223e Adopted, VV, (In recess of 05/15/2025); SJ 14
May 1, 2025: Ought to Pass: MA, VV; OT3rdg; 05/01/2025; SJ 11
April 24, 2025: Committee Report: Ought to Pass, 05/01/2025; Vote 5-0; CC; SC 19
March 27, 2025: Hearing: 04/02/2025, Room 103, SH, 09:30 am; SC 15
March 26, 2025: Hearing: 04/02/2025, Room 103, SH, 09:30 am; SC 15
March 24, 2025: Introduced 03/20/2025 and Referred to Executive Departments and Administration; SJ 9
March 20, 2025: Ought to Pass with Amendment 2025-0359h: MA VV 03/20/2025 HJ 9 P. 17
March 20, 2025: Amendment # 2025-0359h: AA VV 03/20/2025 HJ 9 P. 17
March 7, 2025: Committee Report: Ought to Pass with Amendment # 2025-0359h 03/03/2025 (Vote 17-0; CC)
Feb. 25, 2025: Executive Session: 03/03/2025 10:00 am LOB 206-208
Feb. 20, 2025: Executive Session: 03/03/2025 11:00 am LOB 206-208
Jan. 15, 2025: Public Hearing: 01/29/2025 10:00 am LOB 206-208
Jan. 7, 2025: Introduced 01/08/2025 and referred to Judiciary HJ 2 P. 13