Governor and Executive Council Agenda item PDF - 2026-05-20 - agenda 035

Meeting Date

2026-05-20

Attachment Kind Label

Agenda item PDF

Attachment Relation

primary_meeting_attachment

Agenda Numbers

035

Agency Names

Department Of Revenue Administration

Parent Meeting Title

Governor and Executive Council meeting - 2026-05-20

TDD Access: Relay NH 1-800-735-2964

Individuals who need auxiliary aids for effective communication in programs and services of the

Department of Revenue Administration are invited to make their needs and preferences known to the Department.

Lindsey M. Stepp

Commissioner

State of New Hampshire

Department of Revenue Administration

109 Pleasant Street

PO Box 457, Concord, NH 03302-0457

Telephone 603-230-5005

James C. Vara

Assistant Commissioner

April 17, 2026

The Honorable Ken Weyler, Chairman

Fiscal Committee of the General Court

Her Excellency, Governor Kelly A. Ayotte

and the Honorable Council

State House

Concord, New Hampshire 03301

REQUESTED ACTION

Pursuant to RSA 14:30-a, VI, the Department of Revenue Administration

requests to accept and expend $8,842 in funds received from the Town of

Colebrook including amounts received through prior invoicing, bringing the total

funds received to $100,185 for reassessment work completed by the DRA,

effective upon Fiscal Committee and Governor and Council approvals through

June 30, 2027. Funding Source: 100% Agency Income.

Funding is to be budgeted as follows:

01-84-84-840010-7884, Administration, Department of Revenue

Class/Account

Class Title

FY2026

Current

Budget

Increased

(Decreased)

Amount

FY2026

Revised

Budget

009-401347-12 Agency Income 2,497,686 8,842 2,506,528

General Funds 11,347,146 11,347,146

Total Revenue: 13,844,832 8,842 13,853,674

010-500100 Personal Services/Perm 761,991 761,991

011-500126 Personal

Services/Unclass

743,365 743,365

018-500106 Overtime 1 1

020-500200 Current Expense 202,563 202,563

022-500255 Rent/Leases 10,997 10,997

024-500227 Maint Other Than Build 1 1

026-500251 Membership Fees 18,000 18,000

027-582703 Transfers to DoIT 7,040,883 7,040,883

028-582814 Transfers to General Serv 782,897 782,897

030-500301 Equipment 159,388 159,388

038-500177 Technology/Software 97,687 8,842 106,529

039-500188 Telecommunications 100,000 100,000

043-500401 Debt Service Treasury 2,400,000 2,400,000

046-500464 Consultants 445,441 445,441

049-584995 Transfer to Other State

Agency

15,551 15,551

050-500109 Personal Service Temp 75,500 75,500

060-500601 Benefits 797,749 797,749

066-500543 Employee Training 3,000 3,000

070-500705 In State Travel 41,847 41,847

080-500713 Out of State Travel 5,000 5,000

089-501543 Transfer to DAS Maint

Fund

57,212 57,212

102-501731 Contracts for Program

Serv

40,001 40,001

211-501530 Catastrophic Casualty Ins 45,758 45,758

Total Expenses: 13,844,832 8,842 13,853,674

EXPLANATION

The DRA, upon order of the Board of Tax and Land Appeals (“BTLA”), conducted

a reassessment of the Town of Colebrook for tax year 2025; per BTLA Docket #

30970-24RA Certification of Order for Reassessment to the DRA. The DRA has

billed and received payment from the town for two prior phases of the project:

phase one in the amount of $59,702 approved by Governor and Council on

January 7, 2026 (item #20) and phase two in the amount of $31,641 approved by

Governor and Council on March 25, 2026 (item #35). The DRA has now billed

the Town for the final phase, which includes a review and appraisal of properties

that qualified for the land use change tax, the preparation and finalization of the

USPAP-compliant appraisal report, verification and validation of property

transfers for equalization ratio study, and review of taxpayer abatement

applications including property inspections and written recommendations. This

work was completed by several department employees between February 1,

2026 and April 15, 2026.

Funds will be allocated as follows:

Class 038 – Technology-Software. The DRA is currently looking at

software that will support our employees by further enhancing our

capabilities to assist towns with municipal and property needs, which will

in turn ensure fairness, equity and proportionality in the assessment and

collection of property taxes.

We request your consideration regarding this matter.

Respectfully Submitted,

Lindsey M. Stepp

Commissioner of Revenue Administration