This bill amends RSA 72:7-d to allow municipalities to impose a fee on campground owners for recreational vehicles that do not meet specific criteria for tax exemption. The new legal language specifies that municipalities may elect to charge a fee, not exceeding $200, for each recreational vehicle that does not qualify as non-taxable real estate. Campground owners are required to provide local assessing officials with the necessary information about the recreational vehicles at their campgrounds annually before April 1. The fee will be added to the municipal property tax bill, and campground owners can recover the fee from the vehicle owners, holding a lien on any unpaid fees.

Additionally, the bill clarifies that campground owners are not responsible for taxes on recreational vehicles located at their campgrounds unless they are the owners of those vehicles. The effective date for this act is set for January 1, 2026. The changes aim to provide municipalities with a new revenue source while ensuring that campground owners are not unfairly taxed for vehicles they do not own.

Statutes affected:
Introduced: 72:7-d