Bill Text: NH HB128 | 2019 | Regular Session | Introduced
Bill Title: Establishing a committee to study veterans property tax credits and exemptions.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2019-06-20 - Signed by Governor Sununu 06/18/2019; Chapter 76; Eff: 06/18/2019 [HB128 Detail]
Download: New_Hampshire-2019-HB128-Introduced.html
HB 128 - AS INTRODUCED
2019 SESSION
19-0041
05/01
HOUSE BILL 128
AN ACT relative to a property tax exemption for disabled veterans.
SPONSORS: Rep. Comtois, Belk. 7; Rep. Abramson, Rock. 20; Rep. J. Schmidt, Hills. 28
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill enables municipalities to adopt a property exemption for veterans who have been determined by the United States Department of Veterans Affairs to have a 100 percent, service-connected, total and permanent disability.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
19-0041
05/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nineteen
AN ACT relative to a property tax exemption for disabled veterans.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Taxation; Additional Optional Exemption; Certain Disabled Veterans. Amend RSA 72 by inserting after section 36-b the following new section:
72:36-c Additional Optional Exemption; Certain Disabled Veterans.
I. A city or town may adopt or rescind the property tax exemption granted under this section by the procedure in RSA 72:27-a.
II.(a) A city or town shall exempt from taxation the full assessed value of property owned and used as the residential real estate, as defined in RSA 72:29, II, of a resident taxpayer:
(1) Who is discharged from military service of the United States under conditions other than dishonorable or honorably separated from military service, and is determined by the United States Department of Veterans Affairs or its successor agency to have a 100 percent service-connected, permanent, and total disability; and
(2) Who provides the assessors with satisfactory proof of such service-connected disability and the United States Department of Veterans' Affairs determination.
III. The disabled veteran's surviving spouse shall be entitled to receive the exemption adopted under paragraph II according to the provisions of RSA 72:29, V.
2 Property Tax Credit; Adoption Procedure; Reference Added. Amend the introductory paragraph of RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:36-c, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, or RSA 72:82 in the following manner:
3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows:
VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 36-c, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
4 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:
I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 36-c, 37, 37-a, 37-b, 38-b, 39-b, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:
5 Appeals; Reference. Amend RSA 72:34-a to read as follows:
72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.
Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of 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, 36-c, 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.
6 Effective Date. This act shall take effect April, 1, 2020.
