HB301: relative to the property tax exemption for certain pollution control facilities.

HB 301 - AS INTRODUCED

2003 SESSION

03-0657

10/01

HOUSE BILL 301

AN ACT relative to the property tax exemption for certain pollution control facilities.

SPONSORS: Rep. Densmore, Graf 10; Rep. King, Coos 1; Rep. Gilman, Graf 9; Rep. Bemis, Straf 67; Sen. Gallus, Dist 1; Sen. D'Allesandro, Dist 20

COMMITTEE: Municipal and County Government

ANALYSIS

This bill excludes private landfills, solid waste incinerators, and other facilities from the property tax exemption for water and air pollution control facilities, and adds a local procedure for authorizing continuance of previously granted exemptions to such facilities.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-0657

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT relative to the property tax exemption for certain pollution control facilities.

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

1 New Paragraph; Property Taxation; Water and Air Pollution Control Facilities. Amend RSA 72:12-a by inserting after paragraph I the following new paragraph:

I-a. Except as provided in RSA 72:12-b, II, the exemption from taxes under paragraph I shall not be granted to private landfills and ancillary facilities, open and closed flares that use fuel waste gases produced by landfills, open and closed flares that burn landfill by-products, and solid waste incinerators.

2 Facilities Previously Exempted. Amend RSA 72:12-b to read as follows:

72:12-b Facilities Previously Exempted.

I. Upon application by either the municipality or the owner of any pollution control facility previously exempted under RSA 149:5-a the department of environmental services shall review a determination made under RSA 149:5-a and determine the exempt percentage in the manner provided by RSA 72:12-a; provided, however, that the period of exemption shall not be extended by any such redetermination. Either the municipality or the owner of the facility may request a rehearing or appeal from such determination in accordance with the provisions of RSA 541.

II. A municipality which granted in whole or in part an exemption from property taxation for facilities listed in RSA 72:12-a, I-a, prior to the effective date of RSA 72:12-a, I-a, may vote on an annual basis to continue the exemption as of each April 1 for such facilities.

3 Effective Date. This act shall take effect April 1, 2003.