HB 0691

AN ACT creating a credit against property tax liability for a portion of the cost of home-educated pupils and pupils attending nonpublic schools.

SPONSORS: Rep. Bruno, Hills 45

This bill creates a credit against property tax liability for a portion of the cost of home-educated pupils and pupils attending nonpublic schools.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

AN ACT creating a credit against property tax liability for a portion of the cost of home-educated pupils and pupils attending nonpublic schools.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Subdivision; Real Estate and Personal Property Tax Credit; Home Education and Nonpublic School Credit. Amend RSA 72 by inserting after section 72 the following new subdivision:

72:73 Home Education and Nonpublic School Credit. Any parent or legal guardian who enrolls one or more children in an approved home education program or an approved nonpublic school shall be eligible for a credit each year against the property tax liability of his or her residential real estate in an amount not to exceed 50 percent of such property tax liability. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34.

2 Application for Tax Credit; Reference Added. Amend RSA 72:33, I to read as follows:

I. Except as provided in RSA 72:33-b, no person shall be entitled to the exemptions, deferrals, or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-b, 62, 66, [~~and~~] 70, and 73 unless the person has filed with the selectmen or assessors, by March 1 following the date of notice of tax under RSA 72:1-d, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption, deferral, or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption, deferral, or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:

3 Appeal from Refusal to Grant; Reference Added. Amend RSA 72:34-a to read as follows:

72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-b, 41, 42, 62, 66, [or] 70, or 73 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.

AN ACT creating a credit against property tax liability for a portion of the cost of home-educated pupils and pupils attending nonpublic schools.

The Office of Legislative Budget Assistant indicates this bill will have no fiscal impact on state, county and local revenue or expenditures.

This bill provides for a tax credit against the property tax liability to the parent or guardian of a pupil who attends a nonpublic school or is home schooled equal to 50% of the property tax liability. Like any other tax credit, the amount granted would be assumed by the other taxpayers in the municipality with no effect on the total amount of taxes collected. This bill shifts the tax burden among local taxpayers.