New Hampshire 2025 Regular Session

New Hampshire Senate Bill SB225

Introduced
1/23/25  
Refer
1/23/25  
Report Pass
2/21/25  
Engrossed
3/28/25  

Caption

Requiring public notice before re-assessment of property values for local tax purposes.

Impact

The enactment of SB225 would significantly amend existing tax assessment practices by introducing strict notification protocols for property revaluations. Municipalities would be required to disseminate information through individual notices to property owners, public announcements in local newspapers, as well as updates on municipal websites and social media platforms. Although the bill does not impose a direct financial burden on municipalities, it is expected to increase operational costs due to the added staff time needed for notifications and the physical costs related to printing and mailing.

Summary

SB225 is a legislative proposal aimed at enhancing transparency and communication regarding tax assessments in municipalities with populations exceeding 10,000. The bill mandates that these municipalities provide a public notice at least 90 days before conducting annual or five-year property revaluations. This requirement is intended to ensure that property owners are adequately informed about any changes to their property valuations prior to the issuance of tax bills, aligning with principles of fair notice and civic engagement.

Contention

Discussions surrounding SB225 reflect a recognition of the importance of transparency in local governance. While proponents argue that the bill serves to protect property owners' rights through enhanced notification processes, some critics express concerns about the potential administrative challenges and cost implications for municipalities engaged in frequent revaluation processes. Furthermore, the bill's success will rely heavily on the effective implementation of these notification strategies, which may vary across different local governments.

Companion Bills

No companion bills found.

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