Revision: May 21, 2026, 1:12 p.m.
HB 1021 - VERSION ADOPTED BY BOTH BODIES
05/07/2026 1597s
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
-----------------------------------------------------------------
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.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05/07/2026 1597s 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 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.