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1 Campground Vehicle Fees. Amend RSA 72:7-d to read as follows:
72:7-d Exemption; Recreational Vehicles.
I.(a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1, VII, shall not be taxable as real estate.
(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II . Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.
2 Effective Date. This act shall take effect January 1, 2026.
Text to be added highlighted in green.
1 Campground Vehicle Fees. Amend RSA 72:7-d to read as follows:
72:7-d Exemption; Recreational Vehicles.
I.(a) For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a valid motor vehicle registration and current number plate, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park," as those terms are defined in RSA 216-I:1, VII, shall not be taxable as real estate.
(b) Annually, before April 1, each campground owner, as defined in RSA 216-I:1, III, shall provide the local assessing officials with the name and address for each owner of a recreational vehicle at the campground, and shall identify which of such recreational vehicles at the campground currently meet the criteria described in subparagraph (a).
II. Notwithstanding any election made pursuant to RSA 75:3, each municipality may elect to impose a fee, not to exceed $200, on all campground owners for each recreational vehicle at the campground that does not meet the criteria described in subparagraph I(a). The assessing officials of each electing municipality shall inform all campground owners of the amount of such fee in writing before April 1 each year. The fee shall be payable by the campground owner as an addition to the municipal property tax bill. The owner of any recreational vehicle for which such fee is paid by the campground owner shall not be assessed for such recreational vehicle as real estate, unless the campground owner is the owner of the recreational vehicle. The campground owner may recover the fee from the owner of the recreational vehicle, and shall have a lien on such recreational vehicle for any unpaid fee.
III . Notwithstanding RSA 75:3, campground owners shall not be responsible for payment of any taxes imposed on a recreational vehicle located at the campground unless the campground owner is the owner of the recreational vehicle.
2 Effective Date. This act shall take effect January 1, 2026.