CHAPTER Rev 1400 UTILITY PROPERTY TAX (UPT)
Statutory
Authority: RSA 21-J:13; 83-C:3,I; 83-C:5
REVISION NOTE:
Document #9841, effective 12-23-10, adopted Rev 1400
entitled “Utility Property Tax”, pursuant to RSA 83-F:7, III.
Rev 1400 had formerly contained rules relative to the
franchise tax and was originally adopted in Document #2267, effective 1-9-83,
pursuant to RSA 83-C on the franchise tax.
RSA 83-C was repealed effective 4-29-01 by 1997, 347:5, I. The filings of the Department of Revenue Administration
affecting the former Rev 1400 on the franchise tax included the following
documents:
#2267, eff 1-9-83
#2759, eff 6-15-84, EXPIRED 6-15-90
#4952, eff 10-16-90
#5333, 2-26-92
#5826-A, eff 5-23-94
#5956, eff 1-27-95, EXPIRED
1-27-03. But see repeal of RSA 83-C, eff 4-29-01.
PART Rev 1401 DEFINITIONS
Rev
1401.01 “Assessed value” means, with respect to any taxable period, the
department’s determination of the market value of utility property as of
April 1, by utilizing generally accepted appraisal methods and techniques.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1401.02 “Utility” means “utility” as defined in RSA
83-F:1, IV.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1401.03 “Utility property” means “utility property”
as defined in RSA 83-F:1,V.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1401.04 “Regulated public utility” means “public
utility” as defined in RSA 362:2.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
PART Rev 1402
PROPERTIES EXEMPT FROM UPT
Rev 1402.01 Properties Exempt from the UPT.
(a) The following properties shall be exempt from
the UPT:
(1) Water and air pollution control facilities
exempt from local property taxation under RSA 72:12-a;
(2) Water and
sewer companies exempt from regulation as public utilities by the New
Hampshire public utilities commission under RSA 362:4;
(3) Any other property which is not subject
to local property taxation;
(4) The electrical generation, production, and supply equipment of an
“eligible customer-generator” as defined in RSA 362-A:1-a, II-b;
(5) 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;
(6) 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; and
(7) Electric power fixtures
employed solely as an emergency source of electric power.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
PART Rev 1403 DETERMINING UPT DUE
Rev 1403.01 Payment In Lieu of Taxes. A utility shall be taxed under RSA
83-F, notwithstanding any payment in lieu of taxes agreement, except that any
utility that has executed a payment in lieu of taxes agreement for a term
authorized under former RSA 362-A:6 prior to April 1, 2006, the effective date
of Chapter 294:5-9, Laws of 2006, shall not be subject to the tax.
Source. (See Revision Note at chapter heading for Rev1400)
#9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev
1403.02 Notice of Value and Tax Bill.
(a) Pursuant to RSA 83-F:3, the commissioner
shall issue the annual notice of value and tax bill within 15 days of his or
her determination which states:
(1) The assessed value;
(2) The statutory tax rate;
(3) The total UPT due; and
(4) The penalty
under RSA 83-F:5, VII for failure to file a completed Form PA-20, “Utility
Property Tax Information Update,” if applicable.
(b) The UPT shall be paid on or before January 15
each year, pursuant to RSA 83-F:5.
(c) The taxpayer shall have 60 days from the date
of the notice of value and tax bill to appeal the valuation to the department’s
hearing bureau in accordance with RSA 21-J:28-b and Rev 200.
(d) A taxpayer failing to receive an annual
notice of value and tax bill from the department shall not be relieved of its
obligation to make
timely payment of any balance shown to be due.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; amd by #12164, eff 4-29-17; ss by #12706, eff
1-8-19; ss by #13490, eff 11-15-22
PART Rev 1404 FILING PAYMENT FORMS, ESTIMATES AND
EXTENSIONS
Rev 1404.01 Payment Forms and Payments. Form DP-255-ES, “Estimated Utility Property Tax”,
shall be filed electronically through the Granite Tax Connect portal located at
www.revenue.nh.gov/gtc, or mailed to:
New Hampshire Department of Revenue Administration
Taxpayer Services Division
P.O. Box 637
109 Pleasant Street
Concord, NH 03302-0637
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12164, eff 4-29-17; ss by #12706, eff
1-8-19; ss by #13490, eff 11-15-22
Rev 1404.02 Filing Estimated UPT.
(a)
A utility or person liable for the UPT and having an estimated annual
tax of more than $200, shall complete and file quarterly Form DP-255-ES,
“Estimated Utility Property Tax,” with the department on or before April 15,
June 15, September 15, and December 15 for the current taxable period.
(b)
The initial filing shall be accompanied by either:
(1) Payment of the estimated tax in full; or
(2) Payment of the estimated tax for that
quarter.
(c)
All other quarterly tax filings shall be accompanied by payment of
the estimated tax for
that quarter.
(d)
In the event the 15th of the month referenced in (a) above
falls on a Saturday, Sunday, or legal holiday, the filing date shall be the
first business day following the 15th.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19; ss by #13490, eff 11-15-22
Rev 1404.03 Request for an Extension of Time to File
Form PA-20.
(a)
A taxpayer may request an extension of 30 days to file Form PA-20,
“Utility Property Tax Information Update,” by completing and filing Form
PA-20-EXT, “Request for Extension to File Utility Property Tax Information
Update,” on or before May 1.
(b)
A taxpayer may request a maximum of 2 extensions in a
given taxable period.
(c) The extension shall be confirmed in writing by
the department.
(d)
An extension shall be granted if:
(1) The taxpayer was prevented by accident,
mistake, or misfortune from filing;
(2) Accounting records are incomplete; or
(3) There was a transfer of ownership.
(e)
An extension request may be denied for:
(1) Untimely filing of the request;
(2) Exceeds the maximum number of extension
requests allowed per taxable period;
(3) Incomplete form; or
(4) Does not meet the criteria in (d) above.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19;
renumbered by #13490 (formerly Rev 1404.03)
PART Rev 1405 ADMINISTRATION
Rev 1405.01 Mailing Address for Filing Documents Other
Than Payment Forms and Payments.
Form PA-70,
“Declaration of Ownership Interest in Utility Property,” Form PA-20,
“Utility Property Tax Information Update,” including any accompanying documents
as required by Rev 1406.03, Form PA-20-E, “Utility Property Tax List of Pollution Control
Exemptions,” and Form PA-20-EXT, “Request for Extension to File Utility
Property Tax Information Update,” shall be filed electronically through the Granite Tax
Connect portal located at www.revenue.nh.gov/gtc, or mailed to:
New Hampshire Department of Revenue Administration
Municipal and Property Division
Utility Appraisal
P.O. Box 487
109 Pleasant Street
Concord, NH 03302-0487
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12164, eff 4-29-17; ss by #12706, eff
1-8-19; ss by #13490, eff 11-15-22
Rev 1405.02 Change of Ownership. A taxpayer acquiring utility property or assets
shall notify the department in writing pursuant to RSA 83-F:5, VIII, no later
than 30 days subsequent to the sale or transfer
of the utility property or assets. Notice
to the department shall include the name and address of the grantee, the date
of the transfer, and all the terms of the transaction.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1405.03 Appeals.
(a)
Within 60 days after the notice of value and tax bill, a taxpayer may
appeal for redetermination of the assessment in accordance with RSA 21-J:28-b.
(b)
A petition for redetermination shall be filed pursuant to Rev 200 with:
New Hampshire
Department of Revenue Administration
Hearings Bureau
P.O. Box 1467
Concord, NH
03302-1467
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1405.04 Record Retention. A taxpayer shall keep such records as might
be necessary to determine the amount of its UPT liability for:
(a)
The period of at least 3 years; or
(b)
Until any litigation or prosecution under RSA 83-F is finally
determined.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1405.05 Record Availability. A taxpayer shall make records available to
the commissioner or the commissioner’s authorized agents, for inspection during
the taxpayer’s regular business hours.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
PART Rev 1406 FORMS
Rev 1406.01 Form Availability. All forms shall be available by:
(a)
Downloading them at www.revenue.nh.gov;
(b)
Requesting them by telephone at 603-230-5001;
(c)
Writing to:
New Hampshire Department of Revenue Administration
Municipal and Property Division
Utility Appraisal
P.O. Box 487
109 Pleasant Street
Concord, NH 03302-0487;
(d)
Requesting them in person at:
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street
Concord, NH 03301;
or
(e)
Logging into the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc.
Source. (See Revision Note at chapter heading for Rev1400)
#9841, eff 12-23-10; ss by #12706, eff 1-8-19; ss by #13490, eff 11-15-22
Rev 1406.02 Form PA-70, “Declaration of Ownership Interest
in Utility Property.” Pursuant to
RSA 83-F:5, II, a person with an ownership interest in utility property may individually
complete and file Form PA-70, “Declaration of Ownership Interest in Utility
Property,” with the department on or before April 15 of each year, in order to elect to have the tax assessed in the proportion
that such person’s ownership interest bears to the entirety of the ownership in
the utility property.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1406.03 Form PA-20, “Utility Property Tax
Information Update.”
(a)
Pursuant to RSA 83-F:5, V, the utility shall annually, on or before May
1, complete and file Form PA-20, “Utility Property Tax Information Update,”
including any accompanying documents as required by (b) and (c) below, for the
prior taxable period.
(b)
Form PA-20 shall be accompanied by the following documents:
(1) An operating expense summary;
(2) A maintenance expense summary;
(3) A taxes, other than
income, summary;
(4) Form PA-20-E, “Utility Property Tax List of
Pollution Control Exemptions,” including the exemption determination letter
from New Hampshire department of environmental services, if applicable;
(5) If a utility regulated by the New Hampshire
public utilities commission or the Federal Energy Regulatory Commission, a copy
of the utility’s most recent regulatory report; and
(6) If a non-regulated utility:
a. A detailed balance sheet; and
b. A detailed income statement.
(c)
If one or both of the documents required by
(b)(6) above are not available, the utility shall provide the following
documents:
(1) Federal income tax returns; and
(2) State business tax returns.
(d)
Any information received by the department shall be subject to
confidentiality pursuant to Rev 2903.02.
Source. (See Revision Note at chapter heading for Rev1400)
#9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1406.04 Form PA-20-EXT, “Request for Extension to
File Utility Property Tax Information Update.” A utility requesting an extension to file
Form PA-20 shall complete and file Form PA-20-EXT, “Request for Extension to
File Utility Property Tax Information Update,” with the department on or before
May 1.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1406.05 Form PA-20-E, “Utility Property Tax List
of Pollution Control Exemptions.”
(a) A utility receiving a pollution control
exemption from the New Hampshire department of environmental services shall
annually complete and file Form PA-20-E, “Utility Property Tax List of Pollution
Control Exemptions,” together with Form PA-20, on or before May 1 or
the date granted by one or two extensions.
(b) Form PA-20-E shall be accompanied by the
exemption determination letter from the New Hampshire department of
environmental services for the applicable taxable period.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
PART Rev 1407 PUBLIC FORUM
Rev 1407.01 Purpose. The purpose of this part is to provide a
uniform procedure for the conduct of a public forum to receive public comment
on assessments of regulated public utilities as required by RSA 83-F:3.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.02 Public Forum. The department shall hold one public forum to
receive public comment on assessments of regulated public utilities before
December 1 each year, at which interested persons may testify and submit
information or written testimony regarding such assessments.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.03 Definitions. For purposes of this part, the following
definitions shall apply:
(a)
“Forum” means a publicly noticed meeting for the purpose of receiving
public comment on assessments of regulated public utilities.
(b)
“Presiding officer” means the commissioner or the individual to whom the
commissioner has delegated the authority to preside over the public forum.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.04 Notice.
(a)
Notice for the public forum shall be:
(1) Sent to all regulated public utilities, as
identified by the New Hampshire public utilities commission (PUC) as of April 1
of each year, which are subject to RSA:83-F;
(2) Sent to the PUC;
(3) Posted in the department’s
lobby at Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, in
Concord, NH;
(4) Sent to all interested parties who request,
in writing, to be kept on a service list; and
(5) Placed on the department’s website at
www.revenue.nh.gov.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.05 Media Access.
(a)
The public forum shall be open to the print and electronic media.
(b)
The presiding officer shall limit the activity of the print and
electronic media to avoid disruption by:
(1) Limiting the placement of television cameras
to specific locations in the room; and
(2) Prohibiting interviews from being conducted
within the room during the public forum.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.06 Conduct of a Public Forum.
(a) The public forum shall be presided over by
the presiding officer.
(b) The presiding officer shall:
(1) Call the public forum to order;
(2) Cause a recording to be made;
(3) Cause minutes to be taken;
(4) Request that each person wishing to speak
place his or her name on the speakers list before the last speaker on the list
has finished speaking;
(5) Recognize those who wish to be heard and
establish the order in which they shall speak from a speakers
list;
(6) Limit the amount of time each speaker may
speak to a specific amount of time as speakers and time necessitates;
(7) Limit presentations from an interest group or
organization to no more than 3 spokespersons, provided that the members of the
interest group who are present may enter their names into the record as
supporting the position of the group or organization;
(8) Revoke recognition of a speaker who:
a. Goes beyond the amount of time allowed for
persons to speak on an issue or issues considering:
1. The number of persons requesting to be heard;
and
2. The relevancy of the speaker’s comments;
b. Refuses to provide the following information
on a speaker’s list provided by the
presiding officer:
1. His or her full name; and
2. The name of each interest group he or she
represents, if applicable;
c. Speaks or acts in an abusive or disruptive
manner; or
d. Refuses to keep comments relevant to the assessment of regulated public utilities;
(9) Establish limits on the print and electronic
media, as provided in Rev 1407.05;
(10) Effect the removal of any person who disrupts
the public forum; and
(11) Adjourn or recess the public forum.
(c)
All persons whose names appear on the speakers list shall be afforded an
opportunity to speak at the public forum within the limits on public
participation provided in Rev 1407.06(b).
(d)
A public forum shall be continued, postponed or
moved when the capacity of the room does not accommodate the number of persons
who wish to attend.
(e)
The presiding officer shall recess and reconvene a public forum at a later date if the number of speakers exceeds the
allotted time for the public forum.
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
Rev 1407.07 Public Participation.
(a)
Each person who requests to speak on the assessments of regulated public
utilities shall provide the following information on a speakers list:
(1) His or her full name; and
(2) The names of each interest group he or she
represents, if applicable.
(b)
Each person requesting to speak shall place his or her name on the
speakers list before the last speaker on the list has finished speaking.
(c)
Listed speakers may elect to submit written testimony in lieu of oral
Source. (See Revision Note at chapter heading for
Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19
APPENDIX
Rule |
Specific State Statute the Rule Implements |
|
|
Rev 1401.01 |
RSA 83-F:7, III;
RSA 83-F:3 |
Rev 1401.02 |
RSA 83-F:7, III;
RSA 83-F:1, IV |
Rev 1401.03 |
RSA 83-F:7, III;
RSA 83-F:1, IV |
Rev 1401.04 |
RSA 83-F:7, III |
|
|
Rev 1402.01 |
RSA 83-F:7, III;
RSA 83-F:1, V |
|
|
Rev 1403.01 |
RSA 83-F:7, III;
RSA 83-F:5, I |
Rev 1403.02 |
RSA 83-F:7, III;
RSA 83-F:3; RSA 83-F:5; RSA 83-F:8 |
|
|
Rev 1404.01 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1404.02 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1404.03 |
RSA 83-F:7, III;
RSA 83-F:5 |
|
|
Rev 1405.01 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1405.02 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1405.03 |
RSA 83-F:7, III;
RSA 83-F:8 |
Rev 1405.04 |
RSA 83-F:7, III;
RSA 83-F:6 |
Rev 1405.05 |
RSA 83-F:7, III;
RSA 83-F:6 |
|
|
Rev 1406.01 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1406.02 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1406.03 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1406.04 |
RSA 83-F:7, III;
RSA 83-F:5 |
Rev 1406.05 |
RSA 83-F:7, III |
|
|
Rev 1407.01 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.02 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.03 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.04 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.05 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.06 |
RSA 83-F:7, III;
83-F:3 |
Rev 1407.07 |
RSA 83-F:7, III;
83-F:3 |