This bill mandates that cities and towns provide a two-month notice to tax-exempt organizations regarding the annual tax-exemption filing deadline. Specifically, it amends RSA 72:23 by adding a new paragraph that requires municipalities to mail a form to all tax-exempt entities by April 1 each year. This form will inform these organizations of their responsibilities under the existing law and outline the necessary documentation required to establish eligibility for tax exemptions. If an organization claims they did not receive this notice by the deadline, the selectmen may allow them to submit their exemption application later, provided it is before the local tax rate is approved for that year.

The bill also includes a provision that the new requirements will take effect on April 1, 2026. The fiscal impact of this legislation is estimated to be less than $10,000 for each fiscal year from 2025 through 2028. No agencies were contacted regarding this bill, indicating a limited administrative burden associated with its implementation.

Statutes affected:
Introduced: 72:23