Bill Text: NH HB421 | 2025 | Regular Session | Introduced
Bill Title: Relative to notice of tax exempt-status filing procedures by town officials or offices.
Spectrum: Partisan Bill (Republican 10-0)
Status: (Introduced) 2025-01-10 - Introduced (in recess of) 01/09/2025 and referred to Municipal and County Government House Journal 3 [HB421 Detail]
Download: New_Hampshire-2025-HB421-Introduced.html
HB 421-FN - AS INTRODUCED
2025 SESSION
25-0300
07/05
HOUSE BILL 421-FN
AN ACT relative to notice of tax exempt-status filing procedures by town officials or offices.
SPONSORS: Rep. M. Pearson, Rock. 34; Rep. B. Boyd, Hills. 12; Rep. DeSimone, Rock. 18; Rep. Cordelli, Carr. 7; Rep. Janigian, Rock. 25; Rep. Cambrils, Merr. 4; Rep. Mooney, Hills. 12; Rep. Terry, Belk. 7; Rep. W. MacDonald, Rock. 16; Sen. Gannon, Dist 23
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill requires cities and towns to give 2 months notice of the annual tax-exemption filing deadline to tax-exempt organizations.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-0300
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to notice of tax exempt-status filing procedures by town officials or offices.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Taxation; Persons and Property Liable to Taxation; Real Estate and Personal Property Tax Exemption. Amend RSA 72:23 by inserting after paragraph VII the following new paragraph:
VIII. Cities and towns shall annually mail a form to all organizations or entities exempt from property taxation under this section informing such organizations or entities of their duties under paragraph VI of this section on or before April 1. The form shall note all documents that must be submitted to the city or town by the organization or entity to establish eligibility for any tax exemption under this section. If any organization or entity otherwise qualified to receive an exemption shall satisfy the selectmen that they did not receive notice of the form on or before April 1, the officials may receive the exemption application prescribed in paragraph VI 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.
2 Effective Date. This act shall take effect April 1, 2026.
25-0300
1/2/25
HB 421-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to notice of tax exempt-status filing procedures by town officials or offices.
FISCAL IMPACT:
The Legislative Budget Assistant has determined that this legislation has a total fiscal impact of less than $10,000 in each of the fiscal years 2025 through 2028.
AGENCIES CONTACTED:
None
