This bill amends existing laws regarding tax-exempt status filing procedures for property owners and 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, and the governing body may grant an exemption for that year 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 provisions 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 insertion of new requirements for notification and the deletion of the previous stipulation that applications could not be accepted after the local tax rate was approved. The effective date for these changes is set for April 1, 2026. The fiscal impact of the bill is indeterminable, as it may lead to increased costs for municipalities due to additional mailing and administrative efforts, but the exact financial implications remain unclear.

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