This page is an unofficial LFoD record and is not legal advice. Verify the document against the official source before relying on it.

HB1482: relative to the exemption from property taxation for hospitals.

Bill details

Version history, amendments, and roll-call votes were not present in the imported local bill data.

Sponsors

Topics

Local government Health care Housing and property Taxation

Official links

HB 1482 – AS INTRODUCED

2012 SESSION

12-2605

10/03

HOUSE BILL 1482

AN ACT relative to the exemption from property taxation for hospitals.

ANALYSIS

This bill limits the exemption from property taxation granted to charitable nonprofit hospitals to apply only to the main campus of the hospital.

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

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

12-2605

10/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twelve

AN ACT relative to the exemption from property taxation for hospitals.

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

1 Property Tax Exemption; Charitable Organizations; Limitation Added. Amend RSA 72:23, V to read as follows:

V. The buildings, lands, and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used, and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established. Provided that the application of the exemption in this paragraph to charitable nonprofit hospitals shall be limited to the building, land associated with such building, and personal property contained therein which is the main campus of the hospital’s facility and shall not extend to property of such hospital not located at the main campus even if charitable services are provided.

2 Effective Date. This act shall take effect April 1, 2012.