This bill amends existing laws regarding the notification procedures for tax-exempt organizations in New Hampshire. It mandates that cities and towns must annually mail tax exemption forms to property owners who received exemptions in the previous year, ensuring that these notifications are sent at least 60 days before the submission deadline. If a property owner does not receive the necessary forms, they are still allowed to submit their application for an exemption, which can be granted by the governing body for that year without penalty. Additionally, the bill requires municipalities to post blank copies of the tax forms and send reminders to charitable organizations that have not filed their applications seven days after the due date.

The bill also modifies the filing deadlines for various organizations, including charitable, religious, educational, and veterans groups, allowing them to submit late applications if they can demonstrate that they were prevented from filing on time due to accidents or mistakes. The deadline for these submissions is set to March 31, which is the end of the property tax year. The bill does not allocate new funding or positions but is expected to increase municipal expenditures slightly due to the costs associated with mailing and staff time. The overall fiscal impact on local revenues and expenditures remains indeterminable, as it depends on the number of exemptions applied for and approved.

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