1 Taxation; Property Taxes; Annual List. Amend the section heading of RSA 72:23-c to read as follows:

72:23-c Annual List.

2 Taxation; Property Taxes; Annual List. Amend RSA 72:23-c, I to read as follows:

I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15 , file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor

*, the*     selectmen may deny the exemption.

If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake    or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.

3 Effective Date. This act shall take effect 60 days after its passage.

1 Taxation; Property Taxes; Annual List. Amend the section heading of RSA 72:23-c to read as follows:

72:23-c Exemption List.

2 Taxation; Property Taxes; Annual List. Amend RSA 72:23-c, I to read as follows:

I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15 of any tax year , file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor :

(a) The selectmen may deny the exemption.

(b) If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake , or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.

(c) After an application is accepted as complete and approved, the application shall be considered a permanent application.

(d) City or town assessors, boards of selectmen, and other assessors' agents shall field review-qualifying properties annually to ensure they still qualify.

(e) Applicants shall file additional information as requested by the city or town assessor, boards of selectmen, and other officials at least once every 5 years, or annually if requested.

3 Effective Date. This act shall take effect 60 days after its passage.