Struck = removed from the bill ·
added = the amendment's new text.
HBHealth 504-FN-LOCALand -Human ASServices INTRODUCEDOctober SESSION26, 21-06282021 10/082021-2219s HOUSE05/11 BILLAmendment 504-FN-LOCALto ANHB ACT503 relativeAmend to the statetitle educationof property tax and the lowbill andby moderatereplacing incomeit homeownerswith propertythe taxfollowing: relief program.
SPONSORS:3 AN ACT codifying the council on housing stability and relative to telehealth and medically assisted treatment for substance use disorder.
Rep.6 Amend the bill by replacing all after the enacting clause with the following:
Ames,8 Ches.1 Statement of Intent.
9;The intent of the general court is to recommend to the executive branch to sunset the council on housing stability established by the governor in Executive Order 2020-22 and to have the state council on housing stability reconstituted by the legislature for the purpose of addressing housing instability in New Hampshire.
Rep.In addition, it is the intent of the general court that current members serving on the governor’s council shall continue their membership and be appointed to serve on the state council on housing stability established in this act.
Luneau,2 Merr.New Chapter;
10;Council on Housing Stability.
Rep.Amend RSA by inserting after chapter 4-G the following new chapter:
Heath,CHAPTER Hills.4-H STATE COUNCIL ON HOUSING STABILITY 4-H:1 State Council on Housing Stability Established.
14;There is hereby established the state council on housing stability for the purpose of implementing the plan to create housing stability for all citizens of the state of New Hampshire.
Rep.4-H:2 Membership.
Porter,I. Hills.
1The COMMITTEE:initial members of the state council on housing stability shall be those appointed by Executive Order 2020-22.
WaysAny andsubsequent Meansvacancy ─────────────────────────────────────────────────────────────────shall ANALYSISbe Thisfilled billby requires the departmentappointing ofentity. revenue administration to receive the revenues from the state education property tax and deposit them in the education trust fund, and revises the procedures for calculating state education grants.
The billcouncil modifiesshall thebe criteriacomprised forof relief under the lowfollowing andmembers: moderate income homeowners property tax relief program, and establishes a committee to study the low and moderate income homeowners property tax relief program.
-(a) -Two -individuals, -one -of -whom -shall -be -a -young -adult, -who -have -current -and/or -recent -lived -experience -with -housing -instability, -appointed -by -the -governor. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Explanation:
Matter(b) addedCommissioners toor currentexecutive lawdirectors, appearsor intheir bolddesignees, italics.of the following agencies:
Matter(1) removedDepartment fromof currenthealth law appears [in brackets and struckthrough.]human Matterservices. which is either (a) all new or (b) repealed and reenacted appears in regular type.
HB(2) 504-FN-LOCALDepartment - AS INTRODUCED 21-0628 10/08 STATE OF NEW HAMPSHIRE In the Year of Oureducation. Lord Two Thousand Twenty One AN ACT relative to the state education property tax and the low and moderate income homeowners property tax relief program.
Be(3) itDepartment Enacted by the Senate and House of Representativessafety. in General Court convened:
1(4) PropertyDepartment Taxation;of transportation.
Commissioner's(5) Warrant.Department of business and economic affairs.
AmendAmendment RSAto 76:8,HB II503 to- readPage as2 follows:- (6) Department of corrections.
(7) Department of employment security.
(8) Department of military affairs and veterans services.
(9) New Hampshire housing finance authority.
(10) Community development finance authority.
(c) The bureau chief of the bureau of housing supports, department of health and human services.
(d) The director of the division of behavioral health services, or designee, department of health and human services.
(e) The director of the division for children, youth and families, or designee, department of health and human services.
(f) One representative of each of New Hampshire's Continuum of Care, appointed by each continuum.
(g) A representative of the New Hampshire Municipal Association, appointed by the association.
(h) A representatives of a local educational agency, appointed by the governor.
(i) A landlord, appointed by the governor.
(j) A real estate developer, appointed by the governor.
(k) Two representatives of local providers of housing services, appointed by the governor.
(l) A representative of Housing Action New Hampshire, appointed by the association.
(m) A representative of a county economic development council, appointed by the council.
(n) A representative of a regional planning council, appointed by the council.
(o) A representative of the Community Behavioral Health Association, appointed by the association.
(p) A representative of the faith based community, appointed by the governor.
(q) A representative of a member agency of the NH Coalition Against Domestic and Sexual Violence, appointed by the coalition.
(r) Two representatives of the philanthropic community with expertise in housing instability, appointed by the governor.
(s) A representative of the business community with an interest in affordable housing, appointed by the governor.
(t) Three legislators, one appointed by the governor, one appointed by the senate president, and one appointed by the speaker of the house of representatives.
(u) Three mayors, or their designees, representing different regions of New Hampshire, appointed by the New Hampshire Municipal Association.
Amendment to HB 503 - Page 3 - (v) A representative from a law enforcement agency, appointed by the New Hampshire Chiefs of Police Association.
(w) A representative from NAMI New Hampshire, appointed by the alliance.
The commissionercouncil shallis issueauthorized a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to theperform selectmenits orwork assessorsvirtually. of each municipality by December 15 directing them to assess such sum and [pay it to the municipality for the use of the school district or districts], after subtracting the municipality's actual cost carrying out the functions required by this subdivision, pay the remainder to the department of revenue administration for deposit in the education trust fund.
SuchIf paymentsphysical bymeeting municipalities,is andnecessary, thelegislative subtractionsmembers forof actualthe costs,council shall bereceive mademileage inat accordancethe withlegislative schedules,rate standards,when andattending proceduresto established by rules adopted by the departmentduties of revenue administration after consultation with the commissionercouncil. of education.
SuchThe sumscouncil shallmay beform assessedsubcommittees at such times as maynecessary bein prescribedthe forcourse other taxes assessed by such selectmen or assessors of theits municipality.work.
24-H:3 PropertyDuties; Tax Bill Information.
AmendQuorum; RSA 76:11-a, II to read as follows:
Authority to Accept Grants.
I.
The state council on housing stability shall monitor and update the plan which makes recommendations to address and/or undertake the following:
(a) Necessary measures to strengthen New Hampshire's housing market and to create housing stability for all citizens.
(b) Conduct an affordable housing needs assessment in each county to determine the housing deficit.
(c) The barriers to affordable housing and what can be done to remove such barriers.
(d) The necessary system of care to support individuals and families to obtain and maintain stable housing.
(e) Integrate and coordinate a housing stability governance structure across state government and connect to local communities by conducting ongoing needs assessment and strategic planning.
(f) Enhance the interoperability of data systems within and across government agencies to inform and monitor program and service access, equity, and quality.
(g) Have housing options available throughout citizens' lifespans, based on the needs and desire people have at different times of their life.
(h) Develop a comprehensive state plan on homelessness.
The taxstate billcouncil shallon alsohousing containstability ashall statementbe informingjointly facilitated by the taxpayerdepartment of health and human services, the typesdepartment of taxbusiness reliefand foreconomic whichaffairs, and the taxpayerNew hasHampshire thecommunity rightdevelopment tofinance apply.authority.
The statementfirst meeting of the council shall explicitlybe listcalled by the lowlegislative andmember moderateappointed incomeby homeownersthe propertyspeaker taxof reliefthe programhouse specifiedof byrepresentatives pursuant to RSA 198:574-H:2, andI(t) shallwithin include45 informationdays onof howthe toeffective applydate forof thethis program.section.
The following statement shall be considered adequate:
"If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due to poverty or other good cause, you may be eligible for a tax exemption, credit, abatement, or deferral, which can reduce your current property tax bill.
For details and application information, contact (insert title of local assessing officials or office to which application should be made and deadline for application).
Depending on your income, you may also be eligible for a refund of some of your taxes under the low and moderate income homeowners property tax relief program.
To find out how to get a refund, call the New Hampshire department of revenue administration at (insert current telephone number here) or visit the department’s website (insert current website address here).
Applications for refunds are due by June 30." This statement shall be prominent [and], legible, and printed in at least 12-point boldface type, and may either be printed on the tax bill itself, or on a separate sheet of paper enclosed with the tax HB 504-FN-LOCAL - AS INTRODUCED - Page 2 - bill.
A municipality may in its discretion choose to include more detailed information about the eligibility criteria for different forms of tax relief, provided, however, that the information in the above statement shall be considered a minimum.
3 New Subparagraph;
Education Trust Fund.
Amend RSA 198:39, I(l) to read as follows:
(l) The full amount of education property tax payments from the department of revenue administration pursuant to RSA 76:8, II.
(m) Any other moneys appropriated from the general fund.
4 Repeal;
Tax Warrant;
Determination of Education Grants.
RSA 198:41, I(b) relative to subtracting the amount of the state education tax warrant in the determination of grants, is repealed.
5 Determination of Education Grants;
Tuition.
Amend RSA 198:41, II(b) to read as follows:
(b) The total amount paid for items of current education expense as determined by the department of education [minus the amount of the education tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76:8 for the next tax year].
6 Determination of Grants;
Stabilization.
Amend RSA 198:41, IV(d) to read as follows:
(d) For fiscal year 2017 and each fiscal year thereafter, the department of education shall distribute a total education grant to each municipality in an amount equal to the total education grant for the fiscal year in which the grant is calculated plus a percentage of the municipality's fiscal year 2012 stabilization grant, if any, distributed to the municipality;
the percentage shall be 96 percent for fiscal year 2017, 92 percent for fiscal year 2018, 88 percent for fiscal year 2019, and 100 percent for fiscal year 2020 and each fiscal year thereafterNo stabilization grant shall be distributed to any municipality for any fiscal year in which the [municipality's education property tax revenue collected] amount of the commissioner's warrant for the municipality's education tax assessment pursuant to RSA 76 exceeds the total cost of an adequate education or to any municipality for any fiscal year in which the municipality's ADMA is zero.
7 Low and Moderate Income Homeowners Property Tax Relief.
Amend RSA 198:57, III and IV to read as follows:
AnA eligiblemajority taxof reliefthe claimantappointed iscouncil amembers personshall who:constitute a quorum.
(a)All Ownsofficial aactions homesteadof orthe interestcouncil inshall require a homesteadmajority subjectvote toof thethose educationpresent tax;and voting.
(b) Resided in such homestead on [April 1 of] the date of the final tax bill as defined in RSA 76:1-a for the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile;
and (c) Realizes total household income of:
(1) [$20,000] $55,000 or less if a single person;
HB 504-FN-LOCAL - AS INTRODUCED - Page 3 - (2) [$40,000] $70,000 or less if a married person or head of a New Hampshire household.
AllThe orcouncil amay portionaccept ofgrants anand eligibleother taxassistance reliefto claimant'ssupport [state]its educationwork, propertycontingent taxes[,upon RSAthe 76:3,]approval shallof bethe rebatedgovernor asand follows:executive council.
(a)Such Multiplyitems themay totalbe localbrought assessedforward value of the claimant's property by theany percentagestate ofagency such property that qualifiesis asrepresented on the claimant'scouncil. homestead;
(b)4-H:4 MultiplyReporting [$100,000]Requirement. $150,000 by the most current local equalization ratio as determined by the department of revenue administration;
(c)On Multiplyor before November 1, 2022, and annually thereafter, the lessercouncil shall provide an a report of its activities and the amountstatus determinedof inthe subparagraphplan (a)to orcreate (b)housing bystability theAmendment [educationto taxHB rate503 as- shownPage on4 - for all citizens of the taxstate billto underthe RSAspeaker 76:11-a;]of sumthe house of representatives, the following:president of the senate, the house clerk, the senate clerk, the governor, and the state library.
(1)3 TheMedicaid localCoverage educationof taxTelehealth rateServices. as shown on the tax bill under RSA 76:11 and;
(2)Amend TheRSA state167:4-d, educationIII(a)(2) taxto rateread as shownfollows: on the tax bill under RSA 76:11.
(d)(2) MultiplyBy thewhich producttelemedicine ofservices thefor calculationprimary incare[,] subparagraphand (c)remote bypatient themonitoring[, followingand percentagesubstance asuse applicabledisorder toservices] determineshall theonly amountbe ofcovered taxin relief available to the claimant,event provided that the maximumpatient amounthas ofalready taxestablished reliefcare availableat toan anyoriginating claimantsite invia anyface-to-face fiscalin-person yearservice. shall not exceed $1,000:
(1)A Ifprovider ashall singlenot personbe andrequired totalto householdestablish incomecare is:via face-to-face in-person service when:
[(A)(a) lessThe thanprovider $12,500is $20,000a ,Department 100of percent;Veteran Affairs (VA) practitioner or VA-contracted practitioner not required to obtain a special registration pursuant to 21 U.S.C.
(B)section $12,500831(h); but less than $15,000, 60 percent;
(C)(b) $15,000The butpatient lessis thanbeing $17,500,treated 40by, percent;and is physically located in a correctional facility administered by the state of New Hampshire or a New Hampshire county;
or(c) (D)The $17,500patient butis lessbeing thantreated orby, equaland tois $20,000,physically 20located percent.]in (A)a lessdoorway thanas $20,000,defined 100in percent;RSA 167:4-d, II(c);
(B)(d) $20,000The butpatient lessis thanbeing $55,000,treated aby percentageand that is reducedphysically bylocated 5in percenta forstate eachdesignated $1,750community ofmental householdhealth incomecenter abovepursuant $20,000;to RSA 135;
(C)or more(e) thanThe $55,000,patient zerois percent.being treated by, and physically located in, a hospital or clinic registered in a manner fully consistent with 21 U.S.C.
(2)section If823(f); a head of a New Hampshire household or a married person and total household income is:
[(A)and less4 thanControlled $25,000,Drug 100Act; percent;
(B)Prohibited $25,000Acts. but less than $30,000, 60 percent;
(C)Amend $30,000RSA but318-B:2, lessXVI thanto $35,000,read 40as percent;follows:
orXVI.(a)(1) (D)The $35,000prescribing butof lessa thannon-opioid orcontrolled equaldrug classified in schedule II through IV by means of telemedicine shall be limited to $40,000,prescribers 20as percent]defined (A)in lessRSA than329:1-d, $30,000,I 100and percent;RSA 326-B:2, XII(a)[, who are treating a patient with whom the prescriber has an in-person practitioner- patient relationship, for purposes of monitoring or follow-up care.
(B)A $30,000provider butshall lessnot thanbe $70,000,required ato percentageestablish thatcare isvia reducedface-to-face byin-person 5service percentwhen: for each $2,000 of household income above $30,000;
(C)(A) moreThe thanprovider $70,000,is zeroa percent.Department of Veteran Affairs (VA) practitioner or VA- contracted practitioner not required to obtain a special registration pursuant to 21 U.S.C.
HBsection 504-FN-LOCAL831(h); - AS INTRODUCED - Page 4 - (e) The amount determined by subparagraph (d) is the allowable tax relief in any year, provided however that the aggregate of tax relief checks issued by the commissioner to all taxpayers claiming eligibility for tax relief shall not exceed $25,000,000 for the fiscal year to which the claim applies, exclusive of late filed claims which are accepted by the commissioner pursuant to paragraph VI(b) which shall be counted against the $25,000,000 limit for the fiscal year in which the claims are received, and that the commissioner shall reduce proportionally the amount of each taxpayer’s tax relief check for that fiscal year when a reduction is necessary to conform to the $25,000,000 limit for that fiscal year.
8(B) The patient is being treated by, and is physically located in a correctional facility administered by the state of New Paragraphs;Hampshire or a New Hampshire county;
Low(C) The patient is being treated by, and Moderateis Incomephysically Homeownerslocated Propertyin Taxa Relief;doorway as defined in RSA 167:4-d, II(c);
Adjustment(D) forThe Inflation;patient is being treated by and is physically located in a state designated community mental health center pursuant to RSA 135;
Forms.or (E) The patient is being treated by, and physically located in, a hospital or clinic registered in a manner fully consistent with 21 U.S.C.
Amendsection RSA823(f)]. 198:57 by inserting after paragraph VIII the following new paragraphs:
IX.(2) Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition, and drug, but not less than annually.
TheAmendment amountsto specifiedHB in503 subparagraph- III(c),Page IV(b),5 IV(d),- and(b)(1) IV(e)The shallprescribing beof adjustedan annuallyopioid forcontrolled inflationdrug andclassified roundedin toschedule theII nearestthrough $100IV by themeans commissioner of thetelemedicine departmentshall ofbe revenuelimited administrationto basedprescribers onas thedefined average change in theRSA Consumer329:1-d, PriceI Indexand forRSA All326-B:2, UrbanXII(a). Consumers, Northeast Region as published by the Bureau of Labor Statistics, United States Department of Labor.
The[A averageprovider change shall not be calculatedrequired using the calendar year ending 12- months prior to theestablish beginningcare ofvia theface-to-face programin-person year.service when:
X.(A) The provider is a Department of Veteran Affairs (VA) practitioner or VA- contracted practitioner not required to obtain a special registration pursuant to 21 U.S.C.
Eachsection year,831(h); on or about May 1, the department of revenue administration shall mail the current year forms necessary to apply for property tax relief to each homeowner who received property tax relief under the provisions of paragraph IV in the prior year.
9(B) StudyThe Committeepatient onis Lowbeing treated by, and Moderateis Incomephysically Homeownerslocated Propertyin Taxa Relief.correctional facility administered by the state of New Hampshire or a New Hampshire county;
There(C) isThe establishedpatient ais committeebeing totreated studyby, the low and moderateis incomephysically homeownerslocated propertyin taxa reliefDoorway programas authorizeddefined byin RSA 198:57-58.167:4-d, II(c);
(D) The patient is being treated by and is physically located in a state designated community mental health center pursuant to RSA 135;
or (E) The patient is being treated by, and physically located in, a hospital or clinic registered in a manner fully consistent with 21 U.S.C.
section 823(f).] (2) Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition, and opioid, but not less than annually.
(c) The prescription authority under this paragraph shall be limited to a practitioner licensed to prescribe the drug and in compliance with all federal laws, including the United States Drug Enforcement Agency registration or waiver when required.
[An initial face-to-face in person exam shall be required with the exception of the locations enumerated in this paragraph.] 5 Physicians and Surgeons;
Telemedicine.
Amend RSA 329:1-d, III and IV to read as follows:
III.
It shall be unlawful for any person to prescribe by means of telemedicine a controlled drug classified in schedule II through IV, except substance use disorder (SUD) treatment [as permitted in locations enumerated in paragraph IV].
Methadone hydrochloride, as defined in RSA 318-B:10, VII(d)(2) shall not be included in the exemption.
IV.(a)(1) The prescribing of a non-opioid controlled drug classified in schedule II through IV by means of telemedicine shall be limited to prescribers as defined in RSA 329:1-d, I and RSA 326- B:2, XII(a)[, who are treating a patient with whom the prescriber has an in-person practitioner- patient relationship, for purposes of monitoring or follow-up care.
A provider shall not be required to establish care via face-to-face in-person service when:
(A) The provider is a Department of Veteran Affairs (VA) practitioner or VA- contracted practitioner not required to obtain a special registration pursuant to 21 U.S.C.
section 831(h);
(B) The patient is being treated by, and is physically located in a correctional facility administered by the state of New Hampshire or a New Hampshire county;
Amendment to HB 503 - Page 6 - (C) The patient is being treated by, and is physically located in a Doorway as defined in RSA 167:4-d, II(c);
(D) The patient is being treated by and is physically located in a state designated community mental health center pursuant to RSA 135;
or (E) The patient is being treated by, and physically located in, a hospital or clinic registered in a manner fully consistent with 21 U.S.C.
section 823(f)].
(2) Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition, and drug, but not less than annually.
(b)(1) The prescribing of an opioid controlled drug classified in schedule II through IV by means of telemedicine shall be limited to prescribers as defined in RSA 329:1-d, I and RSA 326-B:2, XII(a).
[A provider shall not be required to establish care via face-to-face in-person service when:
(A) The provider is a Department of Veteran Affairs (VA) practitioner or VA- contracted practitioner not required to obtain a special registration pursuant to 21 U.S.C.
section 831(h);
(B) The patient is being treated by, and is physically located in a correctional facility administered by the state of New Hampshire or a New Hampshire county;
(C) The patient is being treated by, and is physically located in a doorway as defined in RSA 167:4-d, II(c);
(D) The patient is being treated by and is physically located in a state designated community mental health center pursuant to RSA 135;
or (E) The patient is being treated by, and physically located in, a hospital or clinic registered in a manner fully consistent with 21 U.S.C.
section 823(f).] (2) Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition, and opioid, but not less than annually.
(c) The prescription authority under this paragraph shall be limited to a practitioner licensed to prescribe the drug and in compliance with all federal laws, including the United States Drug Enforcement Agency registration or waiver when required.
[An initial face-to-face in person exam shall be required with the exception of the locations enumerated in this paragraph.] 6 Nurse Practice Act.
Amend RSA 326-B:2, XII(c) and (d) to read as follows:
(c) It shall be unlawful for any person to prescribe by means of telemedicine a controlled drug classified in schedule II through IV except for use in substance use disorder treatment.
(d)(1) The prescribing of a non-opioid controlled drug classified in schedule II through IV by means of telemedicine shall be limited to prescribers as defined in RSA 329:1-d, I and RSA 326- B:2, XII(a)[, who are treating a patient with whom the prescriber has an in-person practitioner- patient relationship, for purposes of monitoring or follow-up care, or who are treating patients at a Amendment to HB 503 - Page 7 - state designated community mental health center pursuant to RSA 135-C or at a Substance Abuse and Mental Health Services Administration (SAMHSA)-certified state opioid treatment program, and shall require an initial in-person exam by a practitioner licensed to prescribe the drug].
Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition and drug, but not less than annually.
(2) The prescribing of an opioid controlled drug classified in schedule II through IV by means of telemedicine shall be limited to prescribers as defined in RSA 329:1-d, I and RSA 326- B:2, XII(a)[, who are treating patients at a SAMHSA-certified state opioid treatment program.
Such prescription authority shall require an initial in-person exam by a practitioner licensed to prescribe the drug and] Subsequent in-person exams shall be by a practitioner licensed to prescribe the drug at intervals appropriate for the patient, medical condition, and opioid, but not less than annually.
7 Effective Date.
This act shall take effect upon its passage.
Amendment to HB 503 - Page 8 - 2021-2219s AMENDED ANALYSIS This bill:
TheCodifies membersthe ofcouncil on housing stability initially established by the committeegovernor shallin beExecutive asOrder follows:2020-22.
(a) Three members of the senate, appointed by the president of the senate.
(b) Four members of the house of representatives, appointed by the speaker of the house of representatives.
MembersRemoves ofcertain in-person and physical location requirements for Medicaid reimbursement and under the committeecontrolled shalldrug receiveact, mileagethe atnurse practice act and the legislativephysicians rateand whensurgeons attendingact to theallow dutiesfor ofmedically theassisted committee.treatment for substance use disorder through telemedicine.
III.(a) The committee shall study, with the assistance of the commissioner of the department of revenue administration, issues relating to the extension of the low and moderate income homeowners property tax relief program to tenants who indirectly pay education property taxes as part of the rent that they pay for the right to live in their principal place of residence and domicile and shall make recommendations regarding said extension;
(b) The committee shall also study, with the assistance of the commissioner of the department of revenue administration, the relationship between household income, property values, and property taxation, as well as the sufficiency of data relating to that relationship that is currently HB 504-FN-LOCAL - AS INTRODUCED - Page 5 - available to the department of revenue administration, including data needed to determine the impact of property tax changes by property classification, value, and ownership status, including owner-occupied, out-of-state, commercial, residential, or other relevant ownership categories, and shall report on its findings and recommendations on said relationship, data sufficiency, and changes in assessment data collected, eligibility, and funding levels that would improve the low and moderate income homeowners property tax relief program.
(c) The committee shall also study, with the assistance of the commissioner of the department of revenue administration, the components of a statewide property tax deferral program designed to provide relief to homeowner property taxpayers where taxpayer-specific circumstances temporarily impair such taxpayers ability to timely pay their property tax bills, and shall make recommendations regarding the development of such a program.
(d) The committee may solicit input or testimony from any person or organization the committee deems relevant to the study.
IV.
The members of the committee shall elect a chairperson from among the members.
The first meeting shall be called by the first-named house member.
The first meeting of the committee shall be held within 45 days of the effective date of this section.
Four members of the committee shall constitute a quorum.
V.
The committee shall report its findings and any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2021.
10 Effective Date.
I.
Section 9 of this act shall take effect upon its passage.
II.
The remainder of this act shall take effect July 1, 2021.
LBA 21-0628 1/6/21 HB 504-FN-LOCAL- FISCAL NOTE AS INTRODUCED AN ACT relative to the state education property tax and the low and moderate income homeowners property tax relief program.
FISCAL IMPACT:
[ X ] State [ ] County [ X ] Local [ ] None Estimated Increase / (Decrease) STATE:
FY 2021 FY 2022 FY 2023 FY 2024 Appropriation Indeterminable Indeterminable $0 $0 Increase Increase Indeterminable Indeterminable Indeterminable Revenue $0 Decrease Decrease Decrease Expenditures $0 $0 Indeterminable Indeterminable Increase Increase Funding Source:
[ X ] General [ X ] Education [ ] Highway [ ] Other LOCAL:
Revenue $0 Indeterminable Indeterminable Indeterminable Expenditures $0 Indeterminable Indeterminable Indeterminable METHODOLOGY:
This bill requires municipalities to pay the statewide education property tax (SWEPT) assessed, less collection costs, to the Department of Revenue Administration for deposit into the Education Trust Fund (ETF) and amends the calculation of state education grants.
The bill also changes the thresholds and criteria for eligibility for the low and moderate income homeowners property tax relief program and specifies language and format for an additional tax relief statement regarding this program on municipal property tax bills..
The Department of Revenue Administration states that municipalities currently collect and retain the SWEPT locally to fund the state's share of education funding.
The amount retained is recognized by the State as revenue to the ETF.
By requiring municipalities to remit the SWEPT to the State after deducting collection costs, there would be an indeterminable reduction in revenue to the State based on the municipal deduction of costs from the $363,100,000 that is assessed and collected.
Municipal revenue will decline with the direct payment to the State but overall impact is indeterminable based on whether the SWEPT which would have been retained locally is more or less than what is remitted to the state.
The DRA indicates that this change could be administered without any new positions but there would be an indeterminable cost for creating a new electronic filing and payment mechanism for the SWEPT to be paid to the Department from the municipalities.
The DRA states the proposed changes to the Low and Moderate Income Homeowners Program will increase claimants and relief amounts, resulting in an indeterminable increase in state expenditures up to a capped amount of $25 million.
The DRA would require an indeterminable additional appropriation for these claims beginning in FY 2023.
The New Hampshire Municipal Association states that any additional municipal costs related to new schedules, standards and procedures established by the Department of Revenue Administration for the remittance of education taxes are presumed to be deductible prior to sending such tax to the Department, therefore there would be no net effect on municipal expenditures.
There may be cash flow issues related to how school districts will receive their allocated state education tax funds if this amount is no longer received directly from the municipality, but such possible impact is not known.
The requirement to include additional information in a required format for tax relief statements may result in an indeterminable cost for software upgrades, additional paper and postage costs.
AGENCIES CONTACTED:
Department of Revenue Administration and New Hampshire Municipal Association