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. The new legal language specifies 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 also includes a change in pronouns to make the language gender-neutral, replacing "his" with "the attorney general's" and adding "or her" after "his" in reference to the attorney general. The fiscal impact of the bill is indeterminable, as it is unclear how many additional appeals will be filed, which could lead to increased legal costs affecting local and county tax rates. Overall, the bill aims to provide financial relief to taxpayers who successfully challenge property tax assessments while also outlining the responsibilities of the attorney general in these proceedings.

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