Bill Text: NH SB403 | 2018 | Regular Session | Amended
Bill Title: Relative to the exemption for recreational vehicles from property taxation.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2018-04-19 - Inexpedient to Legislate: Motion Adopted Voice Vote 04/19/2018 House Journal 13 P. 10 [SB403 Detail]
Download: New_Hampshire-2018-SB403-Amended.html
SB 403-LOCAL - AS AMENDED BY THE SENATE
03/15/2018 1012s
2018 SESSION
18-2756
05/10
SENATE BILL 403-LOCAL
AN ACT relative to the exemption for recreational vehicles from property taxation.
SPONSORS: Sen. Reagan, Dist 17; Rep. Spillane, Rock. 2; Rep. Stone, Rock. 1
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill removes the requirement that recreational vehicles exempt from property taxation have a valid motor vehicle registration and number plate. The bill also removes the requirement that campground owners provide local assessing officials with the name and address of recreational vehicles at the campground that fall within the tax exemption. Finally, the bill amends the definition of recreational campground or camping park to include a reference to an undetermined or indefinite amount of time.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/15/2018 1012s 18-2756
05/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT relative to the exemption for recreational vehicles from property taxation.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation of Property; Exemption; Recreational Vehicles. RSA 72:7-d is repealed and reenacted to read as follows:
72:7-d Exemption; Recreational Vehicles. For purposes of this chapter, recreational vehicles, as defined in RSA 216-I:1, VIII, having a maximum width of 8 feet and 6 inches while being transported, and located at a "recreational campground or camping park,'' as those terms are defined in RSA 216-I:1 VII, shall not be taxable as real estate.
2 Definition of Recreational Campground or Camping Park. Amend RSA 216-I:1, VII to read as follows:
VII. "Recreational campground or camping park'' means a parcel of land on which 2 or more campsites are occupied or are intended for temporary occupancy for recreational dwelling purposes only for an undetermined or indefinite amount of time, and not for permanent year-round residency, excluding recreation camps as defined in RSA 485-A:23.
