Bill > HB421

This bill modifies tax-exempt property filing procedures for cities, towns, and certain organizations in New Hampshire. It requires municipalities to mail tax exemption forms to property owners who received tax exemptions in the previous year at least 60 days before the filing deadline, and mandates that cities and towns post blank tax forms and provide public notice about filing requirements. The bill allows for more flexibility in filing tax exemption applications, permitting organizations to submit late applications by March 31 if they were prevented from filing on time due to accidents, mistakes, or misfortune. For charitable, religious, educational, and veterans organizations, the bill sets the annual filing deadline on April 15 and requires municipalities to send follow-up notices to organizations that have not filed seven days after the deadline. If the required forms were not sent or received, property owners can still submit applications, and local governing bodies may grant exemptions for that year without penalty. The bill will take effect on April 1, 2026, and is not expected to require additional funding or create new government positions. While the fiscal impact is considered minimal, the New Hampshire Municipal Association estimates that municipalities might incur up to $10,000 in additional expenses related to mailing and staff time.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0300&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB421