Bill Text: NH SB84 | 2024 | Regular Session | Introduced
Bill Title: Repealing certain task forces, study committees, and study commissions , repealing the John G. Winant memorial commission and making the maintenance of the memorial a duty of the joint legislative historical committee, and establishing a committee to study the appeals process administered by the environmental councils established under RSA 21-O.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2024-06-07 - Conference Committee Report: Not Filed House Journal 15 [SB84 Detail]
Download: New_Hampshire-2024-SB84-Introduced.html
SB 84 - AS INTRODUCED
2023 SESSION
23-0995
09/10
SENATE BILL 84
AN ACT establishing a commission to study property tax exemptions for charitable organizations.
SPONSORS: Sen. Prentiss, Dist 5; Sen. Watters, Dist 4; Sen. D'Allesandro, Dist 20; Sen. Soucy, Dist 18; Sen. Perkins Kwoka, Dist 21; Rep. Bolton, Graf. 8
COMMITTEE: Election Law and Municipal Affairs
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ANALYSIS
This bill establishes a commission to study property tax exemptions for charitable organization.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
23-0995
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Three
AN ACT establishing a commission to study property tax exemptions for charitable organizations.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Commission to Study Property Tax Exemptions for Charitable Organizations. Amend RSA 72:23 by inserting after section 23-n the following new section:
72:23-o Commission to Study Property Tax Exemptions For Charitable Organizations.
I. There is established a commission to study reimbursement through payments in lieu of taxes for municipal services provided to exempt charitable properties, including charitable non-profit housing projects under RSA 72:23-k.
II. The members of the commission shall be as follows:
(a) Three members of the senate, appointed by the president of the senate with at least one member from the majority party and at least one member from the minority party.
(b) Five members of the house of representatives, appointed by the speaker of the house of representatives, one from the majority party and one from the minority party.
(c) The commissioner of the department of revenue administration, or designee.
(d) The commissioner of the department of health and human services, or designee.
(e) One representative of the New Hampshire Hospital Association, appointed by the association.
(f) One representative of a skilled nursing or assisted living facility, appointed by the commissioner of health and human services.
(g) One representative of the New Hampshire Municipal Association, appointed by the association.
(h) One representative of the New Hampshire Center for Nonprofits, appointed by the center, who are currently occupying space qualifying for the “charitable” property tax exemption.
(i) One city or town assessing official, appointed by the New Hampshire Assessing Standards Board.
III. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
IV. The commission shall study issues related to reimbursement through payments in lieu of taxes for municipal services provided to exempt charitable properties, including charitable non-profit housing projects under RSA 72:23-k.
V. The members of the commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the first-named senate member. The first meeting of the commission shall be held within 45 days of the effective date of this section. Five members of the commission shall constitute a quorum. The senate election law and municipal affairs committee staff shall provide clerical, administrative, and research services to the commission as needed.
VI. The committee shall issue an interim report on its findings and any recommendations for proposed legislation on November 1, 2023, and a final report on November 1, 2024 to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library.
2 Repeal. RSA 72:23-o, relative to the commission to study property tax exemptions for charitable organizations, is repealed.
I. Section 2 of this act shall take effect November 1, 2024.
II. The remainder of this act shall take effect upon its passage.
