This bill proposes amendments to the existing RSA 76:16, RSA 76:16-c, and RSA 76:21 to restrict the circumstances under which selectmen or assessors can abate taxes. The current language that allows tax abatement for "good cause shown" is to be deleted and replaced with "administrative or clerical errors." This change narrows the scope of tax abatement to only those errors that are administrative or clerical in nature.

The bill affects three sections of the law. In RSA 76:16, I(a), the amendment specifies that selectmen or assessors can abate any tax, including prior years' taxes and any accrued interest, only for administrative or clerical errors. Similarly, RSA 76:16-c is amended to allow abatement of resident taxes only for administrative or clerical errors. Lastly, RSA 76:21, VI is amended to clarify that the assessing officials' ability to abate taxes for administrative or clerical errors is not limited by any other section. The act is set to take effect on April 1, 2024.

Statutes affected:
Introduced: 76:16, 76:16-c, 76:21