Kimberly Leeds

Dear Members of the House Ways and Means Committee, I am writing to respectfully oppose HB1707. This bill would impose an additional 100% tax on properties deemed “unoccupied” for part of the year, effectively doubling property taxes for many responsible owners, including those who use their homes as short-term rentals or seasonal residences. This proposal does not reflect the reality of how these homes are used. Short-term rental properties are not vacant—they are actively occupied by visitors, maintained year-round, and contribute meaningfully to local economies. Guests shop locally, dine in restaurants, hire local services, and support tourism-dependent communities across New Hampshire. Doubling property taxes through an additional state-level assessment is an extreme measure that would unfairly penalize owners who already pay full municipal property taxes and state Meals & Rooms taxes. It also raises serious concerns about property rights and sets a troubling precedent by taxing homes based on perceived occupancy rather than actual economic participation or community impact. Rather than solving housing challenges, this bill risks pushing owners to sell, remove homes from the rental market, or stop investing in New Hampshire altogether—outcomes that could ultimately harm municipalities and reduce tax revenue over time. I respectfully urge the committee to reject HB1707 and seek more balanced approaches that recognize the value short-term rentals and seasonal homes bring to the state. Thank you for your consideration. Sincerely, Kimberly Leeds Bedford, New Hampshire 03110