2003 SESSION

03-1187

10/01

SENATE BILL 213

COMMITTEE: Ways and Means

ANALYSIS

This bill allows towns and cities to adopt a volunteer firefighter property tax credit.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-1187

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Application for Tax Credit; Reference Added. Amend RSA 72:33, I to read as follows:

I. Except as provided in RSA 72:33-b, no person shall be entitled to the exemptions, deferrals, or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-b, 62, 66, [and] 70, and 73 unless the person has filed with the selectmen or assessors, by March 1 following the date of notice of tax under RSA 72:1-d, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption, deferral, or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption, deferral, or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:

2 Appeal from Refusal to Grant; Reference Added. Amend RSA 72:34-a to read as follows:

72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-b, 41, 42, 62, 66, [or] 70, or 73 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

3 New Subdivision; Tax Credit for Volunteer Firefighters. Amend RSA 72 by inserting after section 72 the following new subdivision:

Tax Credit for Volunteer Firefighters

72:73 Tax Credit for Volunteer Firefighters; Procedure for Adoption.

I. A person serving as a volunteer firefighter, and who meets the minimum service qualifications determined by the town or city, shall be granted a credit each year against the property tax liability of his or her residential real estate in the amount up to $100 as determined by a city or town adopting the provisions of this section. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34.

II. The credit in paragraph I shall apply only to property taxes on property which is occupied as the principal place of abode by the volunteer firefighter.

III. No credit shall be allowed under paragraph I unless the person applying therefor has resided in this state for at least one year preceding April 1 in the year in which the credit is granted.

IV. A husband and wife, each qualifying for a tax credit under this section, shall each be granted a tax credit upon their residential real estate as provided under paragraph I.

V. Any town or city may adopt the provisions of paragraphs I through IV 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 or town with a town council, 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 or town may vote to place the question on the official ballot for any regular municipal election.

VI. The vote shall specify the provisions of the volunteer firefighter tax credit provided in paragraph I, the amount of the credit to be granted, and the minimum annual service requirements to qualify. The credit shall take effect in the tax year beginning April 1 following its adoption.

VII. A municipality may rescind the credit provided by this section in the manner described in paragraph.

4 Effective Date. This act shall take effect April 1, 2003.