Revision: Feb. 2, 2026, 11:03 a.m.
Rep. Schamberg, Merr. 6
January 23, 2026
2026-0278h
07/09
Amendment to HB 1580-FN-LOCAL
Amend RSA 72:6-b, III(a) as inserted by section 1 of the bill by replacing it with the following:
(a) The surcharge under paragraph II shall not apply to:
(1) Properties used as the owner’s principal place of abode.
(2) Rental properties that are occupied by tenants, regardless of the duration of the lease or rental period.
(3) Properties with an assessed market value below $500,000.
(4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b.
(5) Properties that are not habitable during the winter months due to lack of winterization, such as the absence of adequate heating, insulation, or plumbing designed for sub-freezing temperatures, as certified by the owner or a qualified inspector.
Amend the bill by replacing all after section 1 with the following:
2 Applicability. This act shall apply to all taxable periods ending on or after April 1, 2027.