This bill relates to municipal filings made by charitable organizations exempt from taxation. It allows municipalities to charge organizations a late fee of $50 per week for late, but otherwise acceptable, filings for tax exemption. However, no filing or exemption will be granted after the local tax rate has been approved for the year.

The bill also specifies that city assessors, boards of selectmen, and other officials have the authority to request information from organizations seeking tax exemptions. Failure to provide requested information may result in a denial of exemption, unless it is found that the requests were unreasonable.

Additionally, the bill allows selectmen or assessors to abate any tax, including prior years' taxes, for good cause shown. The abatement may include any portion of interest accrued on the tax. The bill also allows individuals who are aggrieved by a tax assessment to apply for an abatement by March 1, following the notice of tax, and the municipality may charge a fee to cover the costs of the required form.

The bill will take effect on April 1, 2025. The Legislative Budget Assistant has determined that the fiscal impact of this legislation is less than $10,000 in each of the fiscal years 2025 through 2027.

Statutes affected:
Introduced: 72:23, 72:23-c, 76:16