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, New Hampshire. The bill allows parties involved in hearings to request participation through electronic or telephonic means, ensuring accessibility and convenience. Additionally, it stipulates that hearings may be held in Concord instead of the county where the declaration was filed if both parties agree or if the board determines that there is insufficient space in the county courthouse.

Key changes to the law include the insertion of provisions that require the board to have suitable office space and a hearing room in Concord, as well as the requirement that all hearings be open to the public. The bill also modifies the existing requirement that hearings be held in the county where the declaration was filed, allowing for flexibility based on the agreement of the parties or the board's determination of space availability. The effective date for this act is set for January 1, 2026.

Statutes affected:
Introduced: 498-A:16
As Amended by the House: 498-A:16
Version adopted by both bodies: 498-A:16
CHAPTERED FINAL VERSION: 498-A:16