Bill Text: NH SB443 | 2016 | Regular Session | Introduced

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Bill Title: Relative to taxation of qualifying historic residential structures.

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Introduced - Dead) 2016-03-03 - Refer to Interim Study, Motion Adopted, Voice Vote; 03/03/2016; Senate Journal 7 [SB443 Detail]

Download: New_Hampshire-2016-SB443-Introduced.html

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SB 443  - AS INTRODUCED

 

2016 SESSION

16-2794

05/03

 

SENATE BILL 443

 

AN ACT relative to taxation of qualifying historic residential structures.

 

SPONSORS: Sen. Carson, Dist 14; Sen. Fuller Clark, Dist 21; Rep. McKinney, Rock. 5; Rep. Lundgren, Rock. 5

 

COMMITTEE: Ways And Means

 

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ANALYSIS

 

This bill enables municipalities to reduce the assessed value of qualifying historic residential structures.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

16-2794

05/03

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Sixteen

 

AN ACT relative to taxation of qualifying historic residential structures.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  New Chapter; Taxation of Qualifying Historic Residential Structures.  Amend RSA by inserting after chapter 79-H the following new chapter:  

CHAPTER 79-I

TAXATION OF QUALIFYING HISTORIC RESIDENTIAL STRUCTURES

79-I:1  Declaration of Public Interest.  It is hereby declared to be in the public interest to encourage the preservation of historic and architecturally significant residential structures, which are subject to deterioration or demolition, thus adding to the historic character of the state's built environment.  The rich architectural heritage of the state should be preserved for the enjoyment and education of our population and visitors.  It is further declared to be in the public interest to enable municipalities to encourage the preservation of historic and architecturally significant residential structures through a reduction in the assessed value of qualifying residential structures.

79-I:2  Definitions.  In this chapter:

I.  "Assessor" means the assessing authority of any town, city, or place.

II.  "Board of tax and land appeals" means the board of land appeals established pursuant to RSA 71-B:1.

III.  "Historic structure evaluator" means a person who is on the list of evaluators maintained pursuant to RSA 79-I:4 and is responsible for evaluating the quality of  a residential structure based on the criteria listed in RSA 79-I:3.

IV.  "Qualifying residential structures" include buildings that:

(a)  Are at least one 100 years old or qualify for listing on the National Register of Historic Places or the New Hampshire state register of historic places maintained by the division of historical resources.

(b)  Are currently used as the domicile for permanent residents or temporary residents through the means of rent or lease.

(c)  Were once used for single-family residences, but are currently subdivided for multi-family dwellings, so long as the structure meets qualifying criteria.

(d)  Were once used for single-family residences, but are currently used for small single purpose businesses or are subdivided for small office spaces, so long as the structure meets qualifying criteria.

(e)  Were once used for single-family residences, and have such significant local, state, or national importance that they are deemed worthy of a reduction of assessed value, so long as the structure meets qualifying criteria.

79-I:3  Appraisal of Qualifying Residential Structures; Evaluation Criteria.

I.  The assessor in any municipality adopting the provisions of this chapter may reduce the assessed value of a qualifying residential structure by 5, 10, or 15 percent for a period of 4 years.  A qualifying residential structure shall be eligible for a reduction in assessed value based on the evaluation and recommendation of the historic structure evaluator.  

II.  The historic structure evaluator shall use the following criteria to evaluate the structure.  In categories (a) through (h), the number one represents a 5 percent reduction, the number 2 represents a 10 percent reduction, and the number 3 represents a 15 percent reduction of the assessment of the structure.  The number 4 represents a reduction of zero.

III.  The criteria for each category shall be as follows:

(a)  Style integrity:

(1)  Original structure with less than appropriate additions or alterations.

(2)  Original structure design with sympathetic additions.

(3)  Original structure design with appropriate additions, that if removed would not alter the original intent.

(4)  The structure fails to meet design criteria for this program.

(b)  Siding:

(1)   Siding is replaced, with a similar style to historic original.

(2)  Siding has some original materials with more than 1/2 replaced with original type of materials.

(3)  Siding has more than 1/2 original materials and the remainder replaced with original type of materials.

(4)  Siding is replaced with historically unacceptable materials and/or style.

(c)  Roof:

(1)  Replaced with no regards to the original look or color.

(2)  Replaced with appropriate look.

(3)  Original or replaced with materials duplicating the original material.

(4)  Roofing is not appropriate for this structure or is not protecting the structure.

(d)  Windows:

(1)  Newer window materials and style, but in original locations.

(2)  Windows in original locations, original style and replaced original materials.

(3)   Windows with original style appearance, locations and materials.

(4)   Windows are not consistent in style and/or materials for the structure.

(e)  Doors — Exterior:

(1)  New doors with appropriate style and appearance.

(2)  Doors with original style and appearance, that may have new materials.

(3)  Doors with original style and appearance and with less than 50 percent replaced original materials.

(4)  Doors are not appropriate for the structure in style and/or materials.

(f)  Chimney:

(1)  Replaced with appropriate appearance.

(2)  Reproduction with good materials and appropriate appearance.

(3)  Original with some maintenance or repairs that are sympathetic.

(4)   Not appropriate in style and/or materials.

(g)   Maintenance:

(1)  Little or no maintenance work to protect the exterior structural elements.

(2)  Sufficient preservation maintenance to make the structure visually attractive for its type.

(3)  Good maintenance work to preserve the structural elements and appearance.

(4)  Maintenance not being done.

(h)  Foundation:

(1)  Replaced over 75 percent of original.

(2)  Replaced over 50 percent of original.

(3)  Original with less than 50 percent replaced.

(4)  Not appropriate for the support of the structure.

(i)  Quality:

(1)  Does the structure exist at its original location or in a place where its historical significance was achieved, even if that significance is just to have existed intact for a long period of time?

(2)  Does the structure maintain enough of its original design to be favorably compared with the initial structure?

(3)  Are all subsequent additions done in a manner sympathetic with the original design?

(4)  Does the structure still reside in a visual environment consistent with its historical nature?

(5)  Are the current structural materials consistent in configuration and style to represent the original unique design?

(6)  Is the workmanship of the structure consistent with good practices for the erection of the structure in its historic time?

(7)  Does the structure evoke a feeling of appropriate aesthetic and historical nature for its time and place? Is the look and feeling consistent with what one would think of as being historically correct?

(8)  Is there a design significance of the structure, important owner, or local historical event that adds a value to the structure?

IV.  The historic structure evaluator shall compile the results of the evaluation under paragraph III and recommend a reduction in assessed value of 0, 5, 10, or 15 percent.

79-I:4  Application Procedure.

I.  Any owner of a qualifying residential structure may apply to the assessor for a reduction in assessed value under this chapter.

II.  Applications may be made at any time during a calendar year, on a form provided by the assessor and approved by the division of historic resources.  A processing fee of $50 shall be paid to the assessor for each application.  

III.  The applicant shall select a historic structure evaluator from the list of evaluators maintained by the division of historic resources and the New Hampshire Preservation Alliance.  The historic structure evaluator may charge a fee for the evaluation required under this chapter.

IV.  The application form shall include the following information:

(a)  The applicant's name, mailing address, telephone number, and email address.

(b)  The property owner's name, address, telephone number, and email address, if different from the applicant.

(c)  The physical location of the structure by street address.

(d)  Property identification as determined by assessor's records, such as tax map number and lot number.

(e)  The date that the original structure was built.

(f)  The historic structure evaluator's name, address, telephone number, and email address.

(g)  A list of the evaluation criteria in RSA 79-I:3, III, with space for notes by each criteria.

(h) A space for the evaluator to recommend a reduction in assessed value of 0, 5, 10, or 15 percent.

(i)  A space for notes summarizing the evaluator's assessment of the quality of the structure.

V.  In municipalities that have a heritage commission or historic district commission, the assessor shall obtain a recommendation from the corresponding commission.  The recommendation shall take no longer than 45 days to complete and shall be considered with the recommendation of the historic structure evaluator.

79-I:5  Approval; Denial.

I.  The applicant shall be notified of the decision of the assessor based upon the report from the evaluator and the historic commission, if any, within 60 days after acceptance of the application form and payment of the processing fee.  The percentage of assessment reduction shall be applied to the structure's evaluation for a period of 4 tax years.  An application may be made for subsequent 4-year assessment reduction periods by following the same procedures as the initial application.  Subsequent assessment reductions may change with each application and evaluation.

II.  A denial of assessment reduction shall be provided to the applicant with the reasons for the failure to achieve an assessment reduction.

III.  Approved assessment reductions shall stay with the structure for a period of 4 years, so long as it is still situated in the same location.

IV.  A list of all qualifying residential structures assessed under this chapter and their owners in each city or town shall be filed with the department of revenue administration by the respective assessor each year.  Such list shall be part of the record of inventories and taxes subject to inspection under RSA 76:7.

79-I:6  Appeal to Board of Tax and Land Appeals.  

I.  If the assessor denies in whole or in part any application for assessment as a qualifying residential structure, the applicant, having complied with the requirements of RSA 79-I:4 may, on or before 6 months after any such action by the assessor, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessor.

II.  The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section.  The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.

III.  Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail.  Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice.  If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing.  Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.

IV.  The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses.  Either party may request that a stenographic record be kept of the hearing.  Any investigative report filed by the staff of the board shall be made a part of such record.

V.  In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.

VI.  Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12.  For the purposes of such appeal, the findings of fact by said board shall be final.  Any such appeal shall be limited to questions of law.  An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-I:7.

VII.  A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.

79-I:7  Appeal to Superior Court.  If the assessor denies in whole or in part any application for assessment as a qualifying residential structure, the applicant, having complied with the requirements of RSA 79-I:4 may, within 6 months after notice of denial, apply by petition to the superior court of the county, which shall make such order thereon as justice requires.  Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-I:6.

79-I:8  Adoption of this Chapter.  A city or town may adopt, or adopt with modification, the provisions of this chapter by vote of its legislative body using the following procedures:

I.  In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition under RSA 39:3.

II.  In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation.  In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.

III.  If a majority of those voting on the question vote "yes," applications for assessment reduction may be accepted and considered by the local governing body at any time thereafter, subject to the provisions of paragraph V.

IV.  If the question is not approved, the question may later be voted on according to the provisions of paragraphs I-III.

V.  A city or town that has adopted this chapter may rescind its action in the manner described in paragraphs I-III.  A vote terminating the acceptance and consideration of such applications shall have no effect on assessments previously granted by the city or town, nor shall it terminate consideration of applications submitted prior to the date of such vote.

2  New Paragraph; Division of Historic Resources; Application for Assessment Reduction and List of Historic Structure Evaluators.  Amend RSA 227-C:4 by inserting after paragraph XXI the following new paragraph:

XXII.  Providing the application for assessment reduction of a qualifying residential structure and maintaining the list of historic structure evaluators under RSA 79-I.

3  Effective Date.  This act shall take effect 60 days after its passage.