This bill amends RSA 72:7-d to allow municipalities to impose a fee on campground owners for recreational vehicles (RVs) that do not meet specific criteria for tax exemption. Under the new provisions, municipalities may elect to charge a fee of up to $200 for each RV that does not qualify as non-taxable real estate. Campground owners are required to provide local assessing officials with the names and addresses of RV owners and identify which vehicles meet the exemption criteria. The fee will be added to the campground owner's municipal property tax bill, and campground owners can recover the fee from the RV owners, holding a lien on any unpaid fees.

Additionally, the bill clarifies that campground owners are not responsible for taxes on RVs unless they own the vehicle themselves. The effective date for this act is set for January 1, 2026. The changes include the insertion of new language regarding the fee structure and the deletion of previous provisions that exempt campground owners from tax responsibilities for RVs they do not own.

Statutes affected:
Introduced: 72:7-d