Steven Nardelli

The Honorable Members of the House Ways and Means Committee New Hampshire House of Representatives State House 107 North Main Street Concord, NH 03301 Dear Members of the House Ways and Means Committee, I am writing as a secondary homeowner in the Town of Gilford, New Hampshire, to express my strong opposition to House Bill 1068 (2026), "Relative to the meaning of occupants and occupancy as it pertains to meals and rooms taxation." This legislation proposes significant expansions to the definitions in RSA 78-A:3 governing the meals and rooms tax, including broadening "hotel" to include private homes advertised online, expanding "occupancy" to cover homes and apartments offering sleeping accommodations, and updating terms related to short-term rentals. My family vacation home in Gilford that we use primarily for personal family retreats and enjoyment of the Lakes Region. We do not operate it as a commercial business, but we may occasionally allow trusted friends, family, or short-term guests to stay when we are not there. HB 1068's expanded definitions could inadvertently subject even limited, non-commercial, or occasional use of our private second home to the 9% meals and rooms tax, along with new registration, collection, remittance, and reporting requirements typically applied to hotels and dedicated short-term rental operators. This would impose unnecessary administrative burdens and costs on seasonal homeowners like myself, who already pay full local property taxes in Gilford without receiving year-round resident benefits. Many secondary homeowners in desirable areas like the Lakes Region rely on occasional short-term rentals to help offset high ownership costs (maintenance, utilities, taxes). Forcing these private arrangements into the same regulatory framework as commercial hotels or full-time Airbnb operations could make such flexibility prohibitive, reduce our ability to manage expenses, and discourage the very tourism and economic activity that benefits local businesses, restaurants, and services. New Hampshire's meals and rooms tax already applies appropriately to traditional lodging and dedicated short-term rentals. Expanding it further to capture more private, occasional, or family-related uses of second homes risks overreach, harming part-time residents who contribute positively to the state's economy through spending and property upkeep, without addressing genuine tax evasion in a targeted way. I respectfully urge the Committee to reject HB 1068 or significantly narrow its scope to exclude genuine secondary/vacation homes not operated as primary short-term rental businesses. Thank you for your consideration of my perspective as a dedicated property owner who values our family's time in New Hampshire. I am available to provide more details or testify at the January 14, 2026 public hearing if opportunities remain. Sincerely, Steven Nardelli Secondary Homeowner, Gilford, NH