Bill > HB746

This bill amends the existing law regarding property tax assessments by introducing a provision that allows taxpayers who successfully appeal their local property tax assessment to recover reasonable attorney's fees and investigation and litigation costs. Currently, the law provides that the Attorney General may represent a city or town in tax abatement proceedings at no cost, with associated expenses charged to the Department of Revenue Administration. The new bill adds a second provision that explicitly entitles a taxpayer to recover attorney's fees and related costs when their petition to the Superior Court or the Board of Tax and Land Appeals results in a reduced tax assessment. The bill will take effect 60 days after its passage. While the fiscal note indicates that the bill does not provide direct funding or authorize new positions, it acknowledges that the legislation could lead to indeterminable increases in state, county, and local expenditures due to potential legal cost reimbursements. The fiscal impact is considered unpredictable because there is no way to forecast how many additional tax assessment appeals might be filed as a result of this new provision.

Government Affairs, Justice

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0294&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB746