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. It allows parties involved in a just compensation hearing to opt for electronic or telephonic participation, ensuring compliance with RSA 91-A. The bill also stipulates that while hearings are generally to be held in the county where the declaration was filed, they may instead take place in Concord if the parties agree or if the board determines that there is insufficient space in the local courthouse.

Key changes include the insertion of provisions that require the board to have suitable office space and a hearing room in Concord, as well as the explicit allowance for electronic participation in hearings. Additionally, the language has been modified to clarify that hearings may be conducted in Concord if there is a lack of available space in the respective county courthouse, replacing previous language that allowed for hearings to be held in various locations as directed by the board. 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
Version adopted by both bodies: 498-A:16
CHAPTERED FINAL VERSION: 498-A:16