Benjamin McMahon

Dear Members of the House Ways and Means Committee, My name is Benjamin McMahon. I am a full-time New Hampshire resident living in Nottingham, and I own a short-term rental in Lincoln, NH. I am writing to respectfully oppose HB1068, HB1580, and HB1707. My Lincoln property is not a speculative investment. It is a home my family uses regularly for our own enjoyment, and one we would not be able to afford without responsibly operating it as a short-term rental. Income from hosting helps offset rising property taxes, insurance, maintenance, and utilities. Like all STR owners, I already collect and remit the Meals and Rooms Tax, contributing directly to state revenues without increasing demand on local services. HB1580 and HB1707 would unfairly penalize property owners based solely on assessed value or how many months a family occupies their home. These bills single out second-home owners and STR hosts for disproportionate taxation and undermine New Hampshire’s long-standing respect for property rights, fairness, and limited government. A proposed 100% additional tax on so-called “unoccupied” homes would make continued ownership financially impossible for many families like mine. HB1068 introduces unnecessary and confusing changes by redefining short-term rentals as hotels, despite STRs already being properly taxed and regulated. This creates regulatory uncertainty without addressing a demonstrated problem. Short-term rentals play a vital role in communities like Lincoln by supporting local restaurants, shops, tradespeople, and tourism jobs. Guests choose STRs because they are homes—not hotels. I respectfully urge you to oppose these bills and protect responsible property owners, family use of homes, and New Hampshire’s tourism-driven economy. Thank you for your time and consideration. Respectfully, Benjamin McMahon Nottingham, New Hampshire