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HB1380: requiring the assessment of real property and land be based on replacement or cost-based value.
Bill details
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Official links
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Related law links
RSA references from bill data
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541-A
· add
· effective 2026-07-01
tted improvements, and shall not include speculative premiums or inflated market prices. II. The commissioner of the department of revenue administration shall adopt rules under RSA 541-A to establish uniform standards and methodologies for determining replacement or cost-based value for both improvements and land, including approved cost manuals, depreciation schedules, and land-preparation cost factors
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75
· amend
· effective 2026-07-01
of property tax assessment shall be deemed to mean “replacement or cost-based value” after July 1, 2026. 4 New Sections; Transition to Replacement or Cost-Based Value. Amend RSA 75 by inserting after section 1-a the following new sections: 75:1-b Transition to Replacement or Cost-Based Value. I. For the tax assessments used to produce the December 2026 final tax bills, each municipality sh
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75:1
· repeal
· effective 2026-07-01
protections for taxpayers and municipalities during the transition period beginning with December 2026 assessments. 3 Taxation; Appraisal of Taxable Property; How Appraised. RSA 75:1, I-III is repealed and reenacted to read as follows: I. Except as otherwise provided by law, the selectmen shall appraise all taxable real property, including both improvements and the underlying land, at its replac
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76
· amend
· effective 2026-07-01
placement or cost-based assessment of their property has been improperly calculated may appeal such assessment under the same procedures and deadlines established under RSA 75 and RSA 76. The department of revenue administration shall develop and publish a standard appeal form and guidance for use during the transition period and thereafter. 5 New Section; Annual Report. Amend RSA 75 by inserting