This bill amends the existing law regarding the Board of Tax and Land Appeals by codifying its authority to hold hearings in its designated hearing room in Concord. It allows parties involved in hearings to request participation through electronic or telephonic means, ensuring that all hearings remain open to the public. The bill stipulates that while hearings are typically held in the county where the declaration was filed, they may instead take place in Concord if both parties agree or if the board determines that there is insufficient space in the county courthouse.

Additionally, the bill removes the requirement for hearings to be conducted in the county courthouse when space is unavailable, thereby streamlining the process and potentially reducing travel and operational costs for the Board and local municipalities. The changes aim to enhance accessibility and efficiency in the hearing process while also addressing logistical challenges related to courthouse space. The bill is set to take effect on January 1, 2026.

Statutes affected:
Introduced: 498-A:16
As Amended by the House: 498-A:16