Bill Text: NH HB1276 | 2016 | Regular Session | Introduced


Bill Title: Relative to a taxpayer's application for a property tax abatement.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-03-09 - Inexpedient to Legislate: Motion Adopted Voice Vote 03/09/2016 House Journal 23 P. 44 [HB1276 Detail]

Download: New_Hampshire-2016-HB1276-Introduced.html

HB 1276 - AS INTRODUCED

 

2016 SESSION

16-2271

10/03

 

HOUSE BILL 1276

 

AN ACT relative to a taxpayer's application for a property tax abatement.

 

SPONSORS: Rep. Brewster, Merr. 21

 

COMMITTEE: Judiciary

 

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ANALYSIS

 

This bill allows a taxpayer in an abatement application or appeal to the board of tax and land appeals to raise legal claims addressing constitutional issues.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

16-2271

10/03

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Sixteen

 

AN ACT relative to a taxpayer's application for a property tax abatement.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Abatement of Taxes;  Application.  Amend RSA 76:16, III(a) to read as follows:

(a)  Instructions on completing and filing the form, including an explanation of the grounds for requesting tax abatements, including abatements for poverty and inability to pay pursuant to RSA 76.  A taxpayer may raise legal claims in an abatement application addressing constitutional issues.

2  New Paragraph; Abatement of Taxes; Board of Tax and Land Appeals.  Amend RSA 76:16-a by inserting after paragraph II the following new paragraph:

II-a.  An application by a taxpayer for abatement by the board under this section shall not be limited to issues raised before the selectmen or assessors under RSA 76:16, and may raise additional legal claims addressing constitutional issues.

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

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