Bill > HB84

This bill allows municipalities to collect a fee from campground owners for recreational vehicles (RVs) that do not meet specific tax exemption criteria. Currently, RVs with a valid registration, maximum width of 8 feet 6 inches, and located in a recreational campground are not taxable as real estate. The new legislation permits municipalities to impose an annual fee of up to $200 for each RV that does not meet these exemption requirements. Campground owners must provide local assessment officials with the names and addresses of RV owners before April 1 each year. The fee will be added to the municipal property tax bill, and campground owners can recover the cost from the RV owners and even place a lien on the vehicle if the fee remains unpaid. Importantly, RV owners will not be separately assessed for real estate taxes for these vehicles, unless the campground owner is the actual owner of the RV. The bill will take effect on January 1, 2026, giving municipalities and campground owners time to prepare for the new fee structure.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=0113&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB84