Revision: April 21, 2026, 1:04 p.m.
Senate Election Law and Municipal Affairs
April 21, 2026
2026-1597s
05/07
Amendment to HB 1021
Amend the bill by replacing all after the enacting clause with the following:
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 preceding the tax year for which the election is sought] on or before April 15, 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 January 1, 2027.