CHAPTER 59
SB 35-FN-A – FINAL VERSION
04/20/11 1448eba
2011 SESSION
10/09
SENATE BILL 35-FN-A
AN ACT relative to exemption from the definition of utility property for purposes of the utility property tax.
COMMITTEE: Energy and Natural Resources
This bill adds certain exemptions to the definition of utility property used in the assessment of the utility property tax under RSA 83-F.
This bill is a request of the department of revenue administration.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
04/20/11 1448eba
11-0941
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to exemption from the definition of utility property for purposes of the utility property tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
59:1 Utility Property Tax; Definition. Amend RSA 83-F:1, V to read as follows:
V. “Utility property” means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. “Utility property” shall not include:
(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4; [and]
(c) Any other property which is not subject to local property taxation[.];
(d) The electrical generation, production, and supply equipment of an “eligible customer-generator” as defined in RSA 362-A:1-a, II-b;
(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and
(f) That portion of a manufacturing establishment’s generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.
59:2 Effective Date. This act shall take effect July 1, 2011.
Approved: May 9, 2011
Effective Date: July 1, 2011