This bill amends RSA 71-B:20 to provide that taxpayers who successfully appeal a local property tax assessment are entitled to reasonable attorney's fees and the costs of investigation and litigation. Specifically, the new legal language inserted into the law states that whenever a taxpayer brings a petition against a city or town that results in an assessment or reassessment for an abatement of the tax, the taxpayer can request these fees. Additionally, the bill allows the attorney general to represent the town or city in such cases at no cost to them, with the exception of their salaries.

The bill does not allocate funding or authorize new positions, and its fiscal impact is deemed indeterminable. It is expected to lead to an increase in state and local expenditures due to the potential rise in legal costs associated with appeals, which may affect local and county tax rates. The Board of Tax and Land Appeals has indicated that the number of additional appeals that may be filed is uncertain, making it difficult to predict the overall financial implications of the bill.

Statutes affected:
Introduced: 71-B:20
HB746 text: 71-B:20