Bill Text: NH HB80 | 2023 | Regular Session | Introduced
Bill Title: Relative to tax exempt status for county real property leased for agricultural uses.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2023-02-02 - Inexpedient to Legislate: Motion Adopted Voice Vote 02/02/2023 House Journal 4 [HB80 Detail]
Download: New_Hampshire-2023-HB80-Introduced.html
HB 80 - AS INTRODUCED
2023 SESSION
23-0144
02/05
HOUSE BILL 80
AN ACT relative to tax exempt status for county real property leased for agricultural uses.
SPONSORS: Rep. Aron, Sull. 4; Rep. Stapleton, Sull. 6; Rep. Guthrie, Rock. 15; Rep. Potucek, Rock. 13; Rep. Rollins, Sull. 3
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill exempts county administration buildings from taxation and provides for taxation of county-owned lands and buildings leased by the county to third parties for farming or agricultural use.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
23-0144
02/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Three
AN ACT relative to tax exempt status for county real property leased for agricultural uses.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Real Estate and Personal Property Tax Exemption; County Owned Property. Amend RSA 72:23, II to read as follows:
II. Lands and buildings and personal property owned and used by any county for governmental purposes, including hospitals, court houses, registry buildings, [and] county correctional facilities, [except that county farms and their lands, buildings and taxable personal property shall be taxed] and county administration buildings. Land and buildings for farming or agricultural use operated by the county shall be taxed. Land and buildings for farming or agricultural use leased by the county to third parties shall be taxed in accordance with RSA 72:23, I(b).
