HB108: (New Title) relative to the adoption of an optional veterans' property tax credit.

HB 108-FN-LOCAL - AS AMENDED BY THE HOUSE

20feb03... 0115h

2003 SESSION

03-0143

10/09

HOUSE BILL HB 108

AN ACT relative to the adoption of an optional veterans' property tax credit.

SPONSORS: Rep. Coughlin, Hills 45; Rep. Heon, Straf 67; Rep. Guay, Coos 2; Rep. Hofemann, Straf 69; Rep. Introne, Rock 75; Sen. Barnes, Dist 17; Sen. Roberge, Dist 9; Sen. Green, Dist 6

COMMITTEE: Municipal and County Government

AMENDED ANALYSIS

This bill allows towns and cities to adopt an amount of the optional veterans' property tax credit from $51 to $500.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

20feb03... 0115h

03-0143

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT relative to the adoption of an optional veterans' property tax credit.

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

1 Veterans' Tax Credit; Optional Credit Changed. RSA 72:28 is repealed and reenacted to read as follows:

72:28 Standard and Optional Veterans' Tax Credit.

I. The standard veterans' tax credit shall be $50.

II. The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:28-a, shall be an amount from $51 up to $500. The optional veterans' tax credit shall replace the standard veterans' tax credit in its entirety and shall not be in addition thereto.

III. Either the standard veterans' tax credit or the optional veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property. However, the surviving spouse of a resident who suffered a service-connected death may have the amount subtracted from the property tax on any real property in the same municipality where the surviving spouse is a resident.

IV. The following persons shall qualify for the standard veterans' tax credit or the optional veterans' tax credit:

(a) Every resident of this state who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict listed in this section and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident;

(b) Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and

(c) The surviving spouse of any resident who suffered a service-connected death.

V. Service in a qualifying war or armed conflict shall be as follows:

(a) "Spanish War" between April 21, 1898 and April 11, 1899;

(b) "Philippine Insurrection" between April 12, 1899 and July 4, 1902, extended to July 15, 1903 for service in the Moro Provinces;

(c) "Boxer Rebellion" between June 16, 1900 and May 2, 1901;

(d) "World War I" between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;

(e) "World War II" between December 7, 1941 and December 31, 1946;

(f) "Korean Conflict" between June 25, 1950 and January 31, 1955;

(g) "Vietnam Conflict" between December 22, 1961 and May 7, 1975;

(h) "Vietnam Conflict" between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal, and

(i) Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.

2 Procedure for Adoption. Amend RSA 72:28-a to read as follows:

72:28-a Procedure for Adoption.

I. Any town or city may adopt the provisions of RSA [72:28, V and VI] 72:28, II for an optional veterans' tax credit in the following manner:

(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances, and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or, in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registered voters.

(b) The selectmen or city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.

(c) The wording of the question shall be: "Shall we adopt the provisions of RSA [72:28, V and VI] 72:28, II for an optional veterans' tax credit [and an expanded qualifying war service for veterans seeking the tax credit]? The optional veterans' tax credit [is $100, rather than $50] shall be (here insert amount from $51 up to $500)."

II. If a majority of those voting on the question vote "Yes", RSA [72:28, V and VI] 72:28, II shall apply within the city or town on April 1 next following such vote for the tax year beginning on that date.

III. If the question is not approved, the question may later be voted upon according to the provisions of RSA 72:28-a, I.

IV.(a) Any town or city which has adopted RSA [72:28, V and VI] 72:28, II may consider rescinding its action in the manner described in RSA 72:28-a, I(a) and (b). The wording of the question shall be the same as set out in RSA 72:28-a, I(c), except the word "adopt" shall be changed to "rescind."

(b) If a majority of those voting on the question vote "Yes", then as of April 1 next following the action taken to rescind, RSA [72:28, V and VI] 72:28, II shall not apply within the town or city.

3 Reference Changed; Proration of Credit. Amend RSA 72:30 to read as follows:

72:30 Proration of Tax Credit. If any entitled person or persons shall own a fractional interest in residential real estate each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II [or V], except as provided in RSA 72:31.

4 Reference Changed; Husband and Wife. Amend RSA 72:31 to read as follows:

72:31 Husband and Wife. A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II [and V].

5 Reference Changed; Special Number Plates. Amend RSA 261:86, I(c) and (d) to read as follows:

(c) Is a former prisoner of war and was captured and incarcerated while serving in a qualifying war or armed conflict as defined in RSA [72:28, IV] 72:28, V, and who was honorably discharged, provided that such person has furnished the director with satisfactory proof of these circumstances. The plates shall be transferable upon death to the surviving spouse of the prisoner of war. The surviving spouse shall be entitled to the plate as long as he or she lives, unless he or she remarries.

(d) Was awarded the Purple Heart medal in a qualifying war or armed conflict as defined in RSA [72:28, IV] 72:28, V, and who was honorably discharged, provided that such person has furnished the director with satisfactory proof of these circumstances.

6 Reference Changed; Motor Vehicles; Exemption for Prisoners of War. Amend RSA 261:157-a to read as follows:

261:157-a Exemption for Prisoners of Wars. The legislative body of a city or town may adopt an ordinance waiving the fee to be charged for a permit to register one motor vehicle owned by any person who was captured and incarcerated for 30 days or more while serving in a qualifying war or armed conflict as defined in RSA [72:28, IV] 72:28, V, and who was honorably discharged, provided the person has provided the city or town clerk with satisfactory proof of these circumstances.

7 Reference Changed; Veterans Preference. Amend RSA 283:8, I and II to read as follows:

I. The term "armed forces" shall include those forces listed in RSA [72:28, I] 72:28, IV.

II. The terms "in time of war" and "during any war" shall include all the terms used in RSA [72:28, III] 72:28, V.

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