New Hampshire 2024 Regular Session

New Hampshire House Bill HB569

Introduced
1/11/23  

Caption

Relative to the state education property tax and the low and moderate income homeowners property tax relief program.

Impact

One of the key adjustments made by HB 569 is the revision of the Low and Moderate Income (L&M) Homeowners Property Tax Relief program. The bill raises the income eligibility limits for both single and married individuals, allowing a greater number of residents to apply for tax relief. Additionally, the minimum property value for claim eligibility is lowered, making the relief program accessible to a larger demographic, with a maximum rebate cap established at $1,100 per claimant. These changes aim to address the financial burdens faced by low-income homeowners and increase engagement with the relief program.

Summary

House Bill 569, known as the act relative to the state education property tax and the low and moderate income homeowners property tax relief program, aims to amend existing tax relief provisions designed to assist homeowners with limited income. The bill mandates that municipalities collect the Statewide Education Property Tax (SWEPT) and remit the entirety of the collected taxes to the Department of Revenue Administration (DRA), deducting a small processing fee. This change impacts education funding by ensuring more direct collection into the Education Trust Fund, but it also presents potential revenue reductions due to the municipal processing fee deduction.

Contention

Despite the positive changes outlined in HB 569, concerns about the financial implications for municipalities have been raised. The requirement for local governments to remit the SWEPT in full, coupled with the 3% processing fee, could lead to significant financial strains. Municipalities have expressed apprehension about potential revenue declines, as they currently retain these funds, which are essential for local education funding. The DRA estimates that the bill could decrease education trust fund revenues by approximately $10.9 million due to these changes, prompting discussions regarding the viability of future funding for educational programs.

Discussion

Further deliberation on HB 569 includes the establishment of a committee tasked with studying the L&M program's effectiveness and exploring additional measures to extend relief to tenants indirectly affected by education property taxation. The committee's role will involve investigating the interplay between household income and property taxation to develop sustainable measures for homeowners. As discussions around the bill proceed, stakeholders continue to weigh the benefits of enhanced tax relief against the potential for strained local resources.

Companion Bills

NH HB569

Carry Over Relative to the state education property tax and the low and moderate income homeowners property tax relief program.

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