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HB1276: relative to a taxpayer's application for a property tax abatement.
Bill details
Version history, amendments, and roll-call votes were not present in the imported local bill data.
Sponsors
- Michael Brewster House ยท Merr 21
Topics
Criminal justice and courts Housing and property Taxation
Official links
HB 1276 - AS INTRODUCED
2016 SESSION
16-2271
10/03
HOUSE BILL 1276
AN ACT relative to a taxpayer's application for a property tax abatement.
ANALYSIS
This bill allows a taxpayer in an abatement application or appeal to the board of tax and land appeals to raise legal claims addressing constitutional issues.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
16-2271
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT relative to a taxpayer's application for a property tax abatement.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Abatement of Taxes; Application. Amend RSA 76:16, III(a) to read as follows:
(a) Instructions on completing and filing the form, including an explanation of the grounds for requesting tax abatements, including abatements for poverty and inability to pay pursuant to RSA 76. A taxpayer may raise legal claims in an abatement application addressing constitutional issues.
2 New Paragraph; Abatement of Taxes; Board of Tax and Land Appeals. Amend RSA 76:16-a by inserting after paragraph II the following new paragraph:
II-a. An application by a taxpayer for abatement by the board under this section shall not be limited to issues raised before the selectmen or assessors under RSA 76:16, and may raise additional legal claims addressing constitutional issues.
3 Effective Date. This act shall take effect 60 days after its passage.