HB 709-FN-LOCAL – AS INTRODUCED
2005 SESSION
10/09
HOUSE BILL 709-FN-LOCAL
AN ACT relative to records of assessment information available for inspection.
SPONSORS: Rep. Cady, Rock 1; Rep. Hagan, Hills 17; Rep. Bicknell, Rock 1; Rep. Newton, Straf 1; Sen. Roberge, Dist 9
COMMITTEE: Municipal and County Government
This bill requires that the records of property tax assessment information include an explanation of the terms used and identify changes in the record from the previous year.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05-0173
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
AN ACT relative to records of assessment information available for inspection.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Taxation; Assessment Records. Amend RSA 76 by inserting after section 7-a the following new section:
76:7-b Inspection of Records. Any assessment valuation card or record of assessment information available for public inspection under RSA 76:7 and RSA 76:7-a shall include an explanation of terms and annotations used and shall identify any changes in the card or record from the previous year by making changes in red and dating the change.
2 Effective Date. This act shall take effect 60 days after its passage.
LBAO
05-0173
2/1/05
HB 709-FN-LOCAL - FISCAL NOTE
AN ACT relative to records of assessment information available for inspection.
FISCAL IMPACT:
The New Hampshire Municipal Association and Department of Revenue Administration state this bill will increase local expenditures by an indeterminable amount in FY 2005 and each year thereafter. There will be no fiscal impact on state, county, and local revenue or state and county expenditures.
METHODOLOGY:
The Municipal Association states this bill would require property assessment cards to include an explanation of the terms and annotations used, and to identify changes in red with the date the change was made. The changes would be new requirements for the way property assessment records must be maintained by municipalities, and would increase local expenditures by an indeterminable amount. It is unlikely that a general glossary could be accommodated on the actual property record document. To put explanations of the changes to a specific property on the property record document would entail additional time and expense for assessing officials. Many assessment records are maintained by computer, and to enter changes so that they will show on the computer screen and print in red would potentially require software changes as well as hardware changes, such as the acquisition of a color printer. The increased costs are indeterminable as it would depend on how the municipality maintains its assessment records, what kind of computer software and hardware the municipality has, and how many changes are made to assessment records in a given year.
The Department of Revenue Administration (DRA) states municipalities may experience increased expenditures due to increased record keeping costs. The records described in RSA 76:7 and RSA 76:7-a refer to what is generally known as the “Blotter Book” or a copy of the warrant containing those items described in RSA 76:7. Municipalities keep a copy of this in both alpha order and parcel ID order. DRA states that no municipality keeps copies of property record cards at the counter unless they have a computer terminal linked to the CAMA (Computer Assisted Mass Appraisal) system which allows the public to look up property record cards and print them as desired. Most municipalities now maintain records on computer in a CAMA system. All records are maintained on the computer thereby eliminating the need for paper printouts. DRA states it would be difficult to make the notations in red as directed by this bill, and would require the municipalities to maintain printed cards. Those making appraisals for tax purposes in NH are currently required by DRA rules to supply the municipality with an appraisal manual, and these manuals contain lists of abbreviations that are used during the revaluations. The exact fiscal impact cannot be determined at this time.