HB 1021 - AS INTRODUCED
2026 SESSION
26-2342
07/05
HOUSE BILL 1021
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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
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.
Nov. 7, 2025: Introduced 01/07/2026 and referred to Housing HJ 1