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HB298: excluding the value of a view from determination of market value for property tax assessments.
Bill details
Version history is not present in imported LFoD data.
Amendments are not present in imported LFoD data.
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Sponsors
- Karen Hutchinson House · Rock 3
- David Bettencourt House · Rock 4
- Robert Introne House · Rock 3
Topics
LOCAL AND REGULATED REVENUES Housing and property Taxation
Official links
HB 298 – AS INTRODUCED
2009 SESSION
09-0331
10/09
HOUSE BILL 298
AN ACT excluding the value of a view from determination of market value for property tax assessments.
ANALYSIS
This bill excludes the value of the view external to a property from the appraisal of a property for property tax purposes.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0331
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT excluding the value of a view from determination of market value for property tax assessments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Appraisal of Taxable Property; Full and True Value; View Excluded. Amend RSA 75:1 to read as follows:
75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor, provided, however that full and true value shall not consider any value of a scenic view or other view external to a property. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.
2 Effective Date. This act shall take effect April 1, 2009.