HB 595-LOCAL - AS INTRODUCED
1999 SESSION
HOUSE BILL 595-LOCAL
AN ACT enabling municipalities to grant the elderly property tax exemption to an additional person in a household.
COMMITTEE: Municipal and County Government
This bill enables municipalities to grant an elderly property tax exemption to an additional person residing in the household of a person qualifying for an elderly exemption.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
99-0785
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord One Thousand Nine Hundred and Ninety-Nine
AN ACT enabling municipalities to grant the elderly property tax exemption to an additional person in a household.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Additional Elderly Exemption. Amend RSA 72 by inserting after section 39-b the following new section:
72:39-c Additional Elderly Exemption.
I. A municipality may, by vote of the local legislative body pursuant to paragraph II, adopt an additional elderly tax exemption as previously adopted or modified under the provisions of RSA 72:39-b, in order to grant to an applicant an additional elderly exemption where the applicant is a member of the household of and resides in the same residential real estate as the person who owns the property and qualifies for the elderly exemption. Notwithstanding RSA 72:39-a, the person granted the additional elderly exemption shall not be required to own the property jointly or in common but shall otherwise qualify for the exemption. The provisions of RSA 72:41 shall not apply to the additional exemption amount for the residential real estate.
II. A municipality desiring to adopt the provisions of paragraph I shall do so in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3, and shall be voted upon by official ballot if that town has adopted the official ballot for the election of officers. A public hearing shall be held at least 15 but not more than 60 days prior to the vote.
(b) In a city, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such city may vote to place the question on the official ballot for any regular municipal election.
III. The vote shall specify the additional elderly exemption amount. The exemption shall take effect in the tax year beginning April 1 following its adoption.
2 Effective Date. This act shall take effect April 1, 1999.