HB 1400 - AS INTRODUCED
2026 SESSION
26-3233
04/09
HOUSE BILL 1400
AN ACT creating a property tax exemption and credit opt-out mechanism.
SPONSORS: Rep. J. Smith, Carr. 5; Rep. Avellani, Carr. 4; Rep. J. MacDonald, Carr. 6; Rep. Peternel, Carr. 6; Rep. Spillane, Rock. 2; Rep. Turcotte, Straf. 4; Sen. McConkey, Dist 3
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill allows property owners to opt out of contributing toward locally adopted property tax credits or exemptions by annually submitting form PA-29, unless they are currently receiving such benefits.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-3233
04/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT creating a property tax exemption and credit opt-out mechanism.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Procedure for Adoption, Modification, or Rescission; Opt Out Procedure. Amend RSA 72:27-a by inserting after paragraph IV the following new paragraph:
V. A property owner may opt out of contributing towards all locally adopted property tax credits or exemptions by checking the appropriate box on form PA-29 and submitting that form annually by April 15th. A property owner receiving any locally adopted tax credit or exemption may not opt out.
2 Effective Date. This act shall take effect 60 days after its passage.
| Date | Body | Type |
|---|---|---|
| Jan. 16, 2026 | House | Hearing |
| Jan. 16, 2026 | House | Exec Session |
| Jan. 16, 2026 | House | Floor Vote |
Feb. 5, 2026: Inexpedient to Legislate: MA VV 02/05/2026 HJ 3
Jan. 27, 2026: Committee Report: Inexpedient to Legislate 01/16/2026 (Vote 16-0; CC) HC 5 P. 12
Jan. 20, 2026: Executive Session: 01/16/2026 10:30 am GP 154
Jan. 8, 2026: Public Hearing: 01/16/2026 10:30 am GP 154
Dec. 4, 2025: Introduced 01/07/2026 and referred to Municipal and County Government