Bill > SB220

This bill provides a new process for taxpayers whose applications for tax exemptions, deferrals, or tax credits have been denied, enabling them to request a public hearing for reconsideration. Under the proposed legislation, when a taxpayer's application is refused, they can request a public hearing with the assessing officials within 45 days of receiving the written denial. The hearing must be publicly noticed in a local newspaper and posted in two municipal locations at least 14 days in advance. During the hearing, the taxpayer can appear personally or through an agent or attorney, and the assessing officials must render an immediate decision about whether to uphold their original denial. The applicant is responsible for paying all hearing-related notice costs in advance, and failure to do so can result in automatic denial of the application. The bill explicitly states that this new hearing process does not limit the taxpayer's existing rights to appeal to the board of tax and land appeals or to petition the superior court. The provisions apply to a wide range of tax exemptions and credits under various state law sections, and the bill is set to take effect on January 1, 2026, providing a new layer of transparency and recourse for taxpayers challenging tax exemption decisions.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=1158&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=SB220