SB220-FN: relative to public hearings and deliberation for the denial of tax exemptions.

Related law links

RSA references from bill data

• 72:1-D · reference · effective 2026-01-01

  32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed. 2 Effective Date. This act shall take effect January 1,

• 72:23 · reference · effective 2026-01-01

  redit] Appeals From Refusals to Grant Exemptions, Deferrals, or Tax Credits. I. Taxpayers whose applications for a tax exemption, deferral, or credit are refused or denied under RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, 70, or RSA 72:33, 72:34, III, or 72:34, IV, shall, upon request, be en

• 72:33 · reference · effective 2026-01-01

  denied under RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, 70, or RSA 72:33, 72:34, III, or 72:34, IV, shall, upon request, be entitled to a public hearing for reconsideration with the assessing officials or selectmen who refused or denied the application. The public hearing shall be held with

• 72:34 · reference · effective 2026-01-01

  selectmen who refused or denied the application. The public hearing shall be held within 45 days of the taxpayers' receipt of assessing officials' written decision as required by RSA 72:34, IV. II. The assessing officials or selectmen shall render an immediate decision as to whether their prior exemption, deferral, or credit decision should be upheld prior to the conclusion of the public hearing. III.

• 72:34-A · amend · effective 2026-01-01

  se of Representatives in General Court convened: 1 Taxation; Persons and Property Liable to Taxation; Appeals From Refusal to Grant Exemption, Deferral, or Tax Credit. Amend RSA 72:34-a to read as follows: 72:34-a [Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit] Appeals From Refusals to Grant Exemptions, Deferrals, or Tax Credits. I. Taxpayers whose applications for a tax exemptio

RSAs mentioned by this document

• RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
• RSA 72:23 · Real Estate and Personal Property Tax Exemption
• RSA 72:33 · Application for Exemption or Tax Credit
• RSA 72:34 · Investigation of Application and Decision by Town Officials