This bill amends existing laws regarding the notification and filing procedures for tax-exempt organizations in New Hampshire. It mandates that cities and towns must annually mail the necessary forms to property owners who received tax exemptions in the previous year, ensuring they are informed of the submission deadline. The forms must be sent at least 60 days before the due date, and if a property owner does not receive the forms, they can still submit their application without penalty. Additionally, the bill modifies the filing deadlines for charitable, religious, educational, and veterans organizations, allowing them to submit late applications due to unforeseen circumstances, as long as they are submitted by March 31.

The bill also includes new requirements for municipalities to provide public notice of the tax forms and deadlines, as well as to send reminders to organizations that have not filed by the due date. The language changes include the deletion of the previous stipulation that applications could not be accepted after the local tax rate was approved, replacing it with a new deadline of March 31 for the end of the property tax year. The fiscal impact of these changes is indeterminable, as it is unclear how many exemptions will be applied for or approved, but municipalities may incur additional costs for mailing and administrative efforts.

Statutes affected:
Introduced: 72:23
As Amended by the House: 72:23, 72:23-c
As Amended by the Senate: 72:23, 72:23-c