New Hampshire 2022 Regular Session

New Hampshire Senate Bill SB312

Introduced
12/14/21  
Refer
12/14/21  
Report Pass
1/26/22  
Engrossed
3/23/22  
Refer
3/23/22  
Report Pass
4/26/22  
Enrolled
5/27/22  
Chaptered
6/8/22  

Caption

Relative to adjusted assessments of taxable property.

Impact

If enacted, SB312 would amend RSA 75:8, I, establishing a standardized approach to property tax assessments. The revision would require municipalities to maintain up-to-date inventories of taxable property, which would be certified by assessors. This provision is crucial as it emphasizes the accuracy and consistency of tax assessments, minimizing discrepancies that may arise due to outdated or erroneous appraisals. Such adjustments are intended to protect property owners and ensure equitable taxation across various sectors.

Summary

Senate Bill 312, titled 'Relative to adjusted assessments of taxable property', aims to improve the accuracy and equity of property tax assessments within municipalities. The bill mandates that assessors and selectmen must annually correct any errors present in existing appraisals and ensure that all assessments are proportional according to state guidelines. This adjustment seeks to enhance the accountability of property tax evaluations and promote fairness among taxpayers within each municipality by ensuring that all properties are assessed correctly.

Contention

While the bill presents a systematic approach to correcting appraisal errors, there might be concerns regarding the administrative burden it places on local assessors and selectmen. Questions about the feasibility of annual adjustments and the implications for municipal budgets could arise, especially in smaller towns with limited resources. Additionally, certain stakeholders may oppose the potential increase in property taxes that could result from re-evaluated fair market valuations, raising concerns about the impact on residents' financial responsibilities.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.