HB411: allowing municipalities to adopt a property tax exemption for owners who permit snowmobile use.

HB 411 - AS INTRODUCED

2003 SESSION

03-0471

10/09

HOUSE BILL 411

AN ACT allowing municipalities to adopt a property tax exemption for owners who permit snowmobile use.

SPONSORS: Rep. King, Coos 1; Rep. Stohl, Coos 1; Sen. Gallus, Dist 1; Sen. Flanders, Dist 7

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows towns and cities to adopt a property tax exemption for property owners who permit the use and access to the land by snowmobile operators.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-0471

10/09

2003 SESSION

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT allowing municipalities to adopt a property tax exemption for owners who permit snowmobile use.

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

1 Application for Tax Credit; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:

I. Except as provided in RSA 72:33-b, no person shall be entitled to the exemptions, deferrals, or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-b, 62, 66, [and] 70, and 73 unless the person has filed with the selectmen or assessors, by March 1 following the date of notice of tax under RSA 72:1-d, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption, deferral, or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption, deferral, or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:

2 Appeal from Refusal to Grant; Reference Added. Amend RSA 72:34-a to read as follows:

72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-b, 41, 42, 62, 66, [or] 70, or 73 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

3 New Subdivision; Exemption for Permitting Snowmobile Use. Amend RSA 72 by inserting after section 72 the following new subdivision:

Exemption for Permitting Snowmobile Use

72:73 Exemption for Permitting Snowmobile Use; Procedure for Adoption.

I. A town or city adopting the provisions of this section shall exempt 10 percent of the assessed value of a taxable property for qualifying owners of residential real estate who shall permit over an entire 5-year period, renewable every 5 years, the use and reasonable access to the land by snowmobiles operating under RSA 215-A. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34.

II. The exemption in paragraph I shall apply only to property taxes on property which is occupied as the principal place of abode by the applicant.

III. No exemption shall be allowed under paragraph I unless the person applying therefor has resided in this state for at least one year preceding April 1 in the year in which the exemption is granted, and has satisfied the governing body of the town or city of the person's qualification for and commitment to the exemption provisions of this section.

IV. There shall be only one exemption granted for a taxable property.

V. Any town or city may adopt the provisions of paragraphs I through IV in the following manner:

(a) In a town, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3, and shall be voted upon by official ballot if that town has adopted the official ballot for the election of officers. A public hearing shall be held at least 15 but not more than 60 days prior to the vote.

(b) In a city or town with a town council, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such city or town may vote to place the question on the official ballot for any regular municipal election.

VI. The vote shall specify the provisions of the property tax exemption for permitting snowmobile use provided in paragraph I, the amount of the exemption to be granted, and the requirements to qualify. The exemption shall take effect in the tax year beginning April 1 following its adoption.

VII. A town or city may rescind the exemption provided by this section in the manner described in paragraph V.

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