New Hampshire 2023 Regular Session

New Hampshire House Bill HB177

Introduced
1/3/23  
Refer
1/3/23  
Refer
1/10/23  
Report DNP
2/27/23  

Caption

Relative to the definition of qualified structures under the community revitalization tax relief incentive.

Impact

If enacted, HB 177 would significantly impact state laws regarding the assessment and taxes of properties being rehabilitated or replaced. Local governing bodies would gain increased authority to grant tax relief for considerable rehabilitation projects that meet specified criteria, aiming to stimulate economic growth. The bill encourages not just the restoration of historic structures but also the replacement of non-historically significant buildings, aimed at fostering new developments that align with public benefits outlined in state law.

Summary

House Bill 177 focuses on revitalizing underutilized properties in urban and town centers by expanding the community revitalization tax relief incentive. By changing the term from 'qualified structures' to 'qualified property,' the bill allows for the revitalization of both land and structures, aiming to enhance economic activity and community character. This legislative effort is geared toward promoting sustainable growth and minimizing regulatory barriers for development within designated areas, contributing to a more vibrant local environment.

Sentiment

The sentiment surrounding HB 177 has been generally positive, especially among supporters who stress the importance of economic development and urban renewal. Advocates argue that the bill reflects a proactive approach to revitalizing communities, addressing issues of urban decay, and improving local economies. However, there are concerns from some groups about the potential displacement of historical character in communities, urging caution to ensure that redevelopment does not come at the cost of local heritage.

Contention

Notable points of contention around HB 177 include discussions on the definition of 'qualified properties' and the extent of tax relief provided for replacement projects versus rehabilitation of historic structures. Critics raise concerns that facilitating new construction over rehabilitation could lead to broader impacts on community dynamics, urging a balance between modern development needs and the preservation of cultural and historical sites. The bill's provisions for public benefit assessment also highlight a potential conflict between developer interests and community priorities.

Companion Bills

No companion bills found.

Similar Bills

CA AB1253

Property taxation: newly constructed property: reconstruction of damaged or destroyed property.

AZ HB2258

Historic preservation tax credit

AZ HB2760

Historic preservation tax credit

CA AB1265

Income taxes: credits: rehabilitation of certified historic structures.

HI SB494

Relating To Vacant And Abandoned Residential Property.

HI SB494

Relating To Vacant And Abandoned Residential Property.

CA SB451

Personal income and corporation taxes: credits: rehabilitation of certified historic structures.

CA AB885

Property taxation: new construction: definition.