Revision: Jan. 22, 2025, 3:21 p.m.
HB 746-FN - AS INTRODUCED
2025 SESSION
25-0294
07/05
HOUSE BILL 746-FN
AN ACT relative to an award of attorney's fees upon a successful appeal of a local property tax assessment.
SPONSORS: Rep. Love, Rock. 13; Rep. Nadeau, Rock. 4; Rep. Devoid, Merr. 1; Rep. Noble, Hills. 2; Rep. D. McGuire, Merr. 14
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill awards a taxpayer reasonable attorney's fees for a successful appeal of a property assessment.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-0294
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to an award of attorney's fees upon a successful appeal of a local property tax assessment.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation; Board of Tax and Land Appeals; Legal Counsel. Amend RSA 71-B:20 to read as follows:
71-B:20 Legal Counsel.
I. Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his or her discretion, upon request of the commissioner, may represent the town or city involved at no cost or expense to the town or city. All costs and expenses of said proceeding, for which the town or city would otherwise be liable, excepting the salaries of the attorney general or [his] the attorney general's staff member engaged therein, shall be a proper charge against the appropriation for the department of revenue administration. Nothing herein shall be construed as authorizing the attorney general to appear for a town or city in any actions which may be brought against said town or city in tax abatement proceedings other than as specifically authorized hereunder.
II. Whenever a petition being brought in the superior court or before the board by a taxpayer against a city or town results in an assessment or reassessment for an abatement of the tax so assessed, upon the taxpayer's request, the taxpayer shall be entitled to reasonable attorney's fees and the costs of investigation and litigation.
2 Effective Date. This act shall take effect 60 days after its passage.
25-0294
1/7/25
HB 746-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to an award of attorney's fees upon a successful appeal of a local property tax assessment.
FISCAL IMPACT: This bill does not provide funding, nor does it authorize new positions.
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Estimated State Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
Revenue | $0 | Indeterminable Increase | Indeterminable Increase | Indeterminable Increase | ||
Revenue Fund(s) | General Fund | |||||
Expenditures* | $0 | Indeterminable Increase | Indeterminable Increase | Indeterminable Increase | ||
Funding Source(s) | General Fund | |||||
Appropriations* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
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Estimated Political Subdivision Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
County Revenue | $0 | $0 | $0 | $0 | ||
County Expenditures | $0 | Indeterminable Increase | Indeterminable Increase | Indeterminable Increase | ||
Local Revenue | $0 | $0 | $0 | $0 | ||
Local Expenditures | $0 | Indeterminable Increase | Indeterminable Increase | Indeterminable Increase | ||
METHODOLOGY:
This bill allows a taxpayer to be entitled to reasonable attorney's fees and the costs of investigation and litigation when a petition is brought to the Superior Court or before the board by a taxpayer against a city or town which results in an assessment or reassessment for an abatement of the tax assessed.
The Board of Tax and Land Appeals states that this bill would have an indeterminable increase on state revenues, state expenditures, county expenditures, and local expenditures in order to fund the necessary attorney fees and costs of litigation associated within this bill. It is deemed indeterminable as there is no way to assess how many additional appeals will be filed with the Board. An increase in legal costs would impact the local/county tax rates.
AGENCIES CONTACTED:
Board of Tax and Land Appeals