HB 1615-LOCAL - AS INTRODUCED
2000 SESSION
10/09
HOUSE BILL 1615-LOCAL
AN ACT relative to the application of a local per capita income weighting factor to the education property tax.
SPONSORS: Rep. Bradley, Carr 8; Rep. Chandler, Carr 1; Rep. Patten, Carr 9
This bill adds a weighting factor of local per capita income in the determination of education property tax warrant amounts.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2771
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to the application of a local per capita income weighting factor to the education property tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Revenue Administration; Authority to Determine Per Capita Income. Amend RSA 21-J:3 by inserting after paragraph XXV the following new paragraph:
XXVI. Have authority to determine local per capita income of municipalities within the state for the purpose of determining education property tax warrants.
2 Education Property Tax. Amend RSA 76:3 to read as follows:
76:3 Education Property Tax.
I. An annual education property tax at the uniform rate of $6.60 on each $1000 of the value of taxable property as adjusted by the weighting factor determined in paragraph II is hereby imposed on all persons and property taxable pursuant to RSA 72 and RSA 73, except property subject to tax under RSA 82 and RSA 83-F.
II. The commissioner shall divide each municipality's local per capita income by the state average per capita income to produce an annual weighting factor for each municipality.
3 Commissioner's Warrant. Amend RSA 76:8, I to read as follows:
I. The commissioner of revenue administration shall annually calculate the proportion of education property tax to be raised by each municipality by multiplying the uniform education property tax rate by the total equalized value of all property in the municipality as determined under RSA 21-J:3, XIII as adjusted by the per capita income weighting factor, except property taxable under RSA 82 or RSA 83-F.
4 Information Required. Amend RSA 76:11-a, I to read as follows:
I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, the local per capita income weighting factor, and the right to apply in writing to the selectmen or assessors for an abatement of the tax assessed as provided under RSA 76:16. The department of revenue administration shall compute for each town and city the rates which are to appear on the tax bills and shall furnish the required information to the appropriate town or city.
5 Repeal. RSA 198:38, VII(d), relative to weighting for school lunch eligible pupils, is repealed.
6 Effective Date. This act shall take effect July 1, 2000.