HB1021 (2026) Detail

Amending the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

HB 1021  - AS INTRODUCED

 

 

2026 SESSION

26-2342

07/05

 

HOUSE BILL 1021

 

AN ACT amending the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

 

SPONSORS: Rep. Walker, Straf. 19; Rep. J. MacDonald, Carr. 6; Rep. Maggiore, Rock. 23

 

COMMITTEE: Housing

 

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ANALYSIS

 

This bill amends the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

26-2342

07/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty-Six

 

AN ACT amending the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Taxation; Appraisal of Taxable Property; Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program.  Amend RSA 75:1-a, I to read as follows:

I. To make an election for an appraisal of property subject to a housing covenant under the low-income housing tax credit program, the taxpayer shall, by [October 1] April 15 preceding the tax year for which the election is sought, provide written notice to the municipality of the taxpayer's election to be assessed under this section, using a form prepared by the department of revenue administration. A property that as of April 1 of the tax year is under construction shall not be eligible to apply for assessment under this section.

2  Effective Date.  This act shall take effect July 1, 2026.

Links


Action Dates

Date Body Type
Feb. 10, 2026 House Hearing
March 3, 2026 House Exec Session
March 3, 2026 House Floor Vote

Bill Text Revisions

HB1021 Revision: 49127 Date: Nov. 7, 2025, 9:57 a.m.

Docket

March 17, 2026: Introduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7

March 11, 2026: Ought to Pass: MA VV 03/11/2026 HJ 7

March 4, 2026: Committee Report: Ought to Pass 03/03/2026 (Vote 17-0; CC) HC 10 P. 23

Feb. 17, 2026: Executive Session: 03/03/2026 10:00 am GP 231

Feb. 4, 2026: Public Hearing: 02/10/2026 09:30 am GP 231

Nov. 7, 2025: Introduced 01/07/2026 and referred to Housing HJ 1