HB 1449 - AS INTRODUCED
2024 SESSION
24-2618
11/08
HOUSE BILL 1449
SPONSORS: Rep. Hicks, Merr. 24
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill prohibits the board of tax and land appeals from ordering retroactive re-appraisals outside of the years in question or relying on the department of revenue administration to provide investigative services.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
24-2618
11/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Four
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Board of Tax and Land Appeals; Authority; Retroactive Re-Appraisals. Amend RSA 71-B:5, I to read as follows:
I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. In determining matters before it, the board may institute its own investigation, or hold hearings, or take such other action as it shall deem necessary, but the board shall not order retroactive re-appraisals outside of the years in question or rely on the department of revenue administration to provide the investigative services on the board’s behalf.
2 Effective Date. This act shall take effect 60 days after its passage.