This bill amends RSA 71-B:20 to establish 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 when a taxpayer brings a petition against a city or town that results in an assessment or reassessment for tax abatement, they can request these fees. Additionally, the bill allows the attorney general to represent the town or city at no cost, with the exception of their salaries, and clarifies that this representation does not extend to other tax abatement proceedings unless specifically authorized.

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

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