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Bill > SB220


NH SB220

Relative to public hearings and deliberation for the denial of tax exemptions.


summary

Introduced
01/23/2025
In Committee
03/06/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

This bill enables taxpayers whose applications for tax credits or exemptions have been denied to request and hold a public hearing with the assessing official who rendered that decision.

AI Summary

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.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Rereferred to Committee, Motion Adopted, Voice Vote; 03/06/2025; Senate Journal 6 (on 03/06/2025)

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