This bill amends existing tax exemption procedures for cities and towns in New Hampshire, specifically regarding the notification process for tax-exempt organizations. It introduces a new requirement for municipalities to annually mail tax exemption forms to property owners whose real estate was exempt in the previous tax year, ensuring that these notifications are sent at least 60 days before the submission deadline. Additionally, if a property owner does not receive the necessary forms, they are allowed to submit their application late without penalty, provided it is submitted before the end of the property tax year on March 31. The bill also mandates that municipalities post blank copies of the required tax forms and send reminders to charitable organizations that have not filed their applications seven days after the due date.

Furthermore, the bill 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 unforeseen circumstances. The language changes include the deletion of the previous stipulation that no applications could be accepted after the local tax rate approval and the insertion of new provisions that clarify the deadlines and notification requirements. The bill is set to take effect on April 1, 2026, and is expected to incur additional costs for municipalities due to increased mailing and administrative efforts, although the exact fiscal impact remains indeterminable.

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