HB 507-LOCAL - AS INTRODUCED
1999 SESSION
HOUSE BILL 507-LOCAL
AN ACT relative to the taxability of certain appurtenant land to a taxable building.
SPONSORS: Rep. Foster, Hills 10; Rep. Stone, Rock 7; Rep. V. Clark, Rock 17
COMMITTEE: Municipal and County Government
This bill includes certain land appertaining to a dormitory, dining room, or kitchen to the determination of the taxable extent of the property tax exemption for schools.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
99-0335
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord One Thousand Nine Hundred and Ninety-Nine
AN ACT relative to the taxability of certain appurtenant land to a taxable building.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Exempt From Tax; Land Appertaining to Dormitories, Dining Rooms, and Kitchens. Amend RSA 72:23, IV to read as follows:
IV. The buildings and structures of schools, seminaries of learning, colleges, academies and universities organized, incorporated or legally doing business in this state and owned, used and occupied by them directly for the purposes for which they are established, including but not limited to the dormitories, dining rooms, kitchens, auditoriums, classrooms, infirmaries, administrative and utility rooms and buildings connected therewith, athletic fields and facilities and gymnasiums, boat houses and wharves belonging to them and used in connection therewith, and the land thereto appertaining but not including lands and buildings not used and occupied directly for the purposes for which they are organized or incorporated, and the personal property used by them directly for the purposes for which they are established, provided none of the income or profits are divided among the members or stockholders or used or appropriated for any other purpose than the purpose for which they are organized or established; provided further that if the value of the dormitories, dining rooms and kitchens and the land thereto appertaining shall exceed $150,000, the value thereof in excess of said sum shall be taxable. A town at an annual town meeting or the governing body of a city may vote to increase the amount of the exemption upon dormitories, dining rooms and kitchens.
2 Effective Date. This act shall take effect April 1, 1999.