HB 1002 - AS INTRODUCED
2026 SESSION
26-2282
07/06
HOUSE BILL 1002
AN ACT repealing the solar energy systems tax exemption.
SPONSORS: Rep. Turcotte, Straf. 4; Rep. Harrington, Straf. 18; Rep. Vose, Rock. 5; Rep. D. McGuire, Merr. 14; Rep. Verville, Rock. 2; Rep. Sirois, Hills. 32; Rep. DeRoy, Straf. 3; Rep. Sellers, Graf. 10; Rep. Sheehan, Hills. 43; Rep. R. Brown, Carr. 8
COMMITTEE: Science, Technology and Energy
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ANALYSIS
This bill repeals the solar energy systems tax exemption.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2282
07/06
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT repealing the solar energy systems tax exemption.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 The State and Its Government; Department of Revenue Administration; Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows:
XIII. Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.
2 Taxation; Property Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [RSA 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner:
3 Taxation; Property Taxes; Interpretation; Rules. Amend RSA 72:36, I to read as follows:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, [72:62,] 72:66, 72:70; 72:85, and 72:87; and
4 Repeal. The following are repealed:
I. RSA 72:61, relative to the definition of solar energy systems.
II. RSA 72:62, relative to the tax exemption for solar energy systems.
III. RSA 72:64, relative to the solar energy system tax exemption.
| Date | Body | Type |
|---|---|---|
| Jan. 20, 2026 | House | Hearing |
Jan. 8, 2026: Public Hearing: 01/20/2026 03:00 pm GP 229
Nov. 7, 2025: Introduced 01/07/2026 and referred to Science, Technology and Energy HJ 1