sb 0531

CHAPTER 170

SB 531 – FINAL VERSION

AN ACT permitting the state veterans advisory committee to adopt bylaws and relative to eligibility for the veteran’s property tax credit, and relative to other optional tax credits.

SPONSORS: Sen. Kenney, Dist 3; Sen. Barnes, Dist 17; Sen. Boyce, Dist 4; Rep. Guay, Coos 2; Rep. Coughlin, Hills 45; Rep. Heon, Straf 67; Rep. Fields, Hills 58

This bill authorizes the state veterans advisory committee to adopt bylaws governing the management and operation of the committee. The bill also defines “theater of operations service medal” for purposes of the veterans’ tax credit.

This bill also makes certain changes to optional tax credit effective dates, and investigation of optional tax credit applications by town officials.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

AN ACT permitting the state veterans advisory committee to adopt bylaws and relative to eligibility for the veteran’s property tax credit, and relative to other optional tax credits.

Be it Enacted by the Senate and House of Representatives in General Court convened:

170:1 State Veterans’ Advisory Committee; Bylaws. Amend RSA 115-A:8 to read as follows:

115-A:8 State Veterans’ Advisory Committee. Each non-legislative member of the state veterans’ advisory committee shall serve a 2-year term of office from the date of the member’s appointment, and may be reappointed. Legislative members of the committee shall serve a term coterminous with their term in office. The committee members shall choose a chairman, vice-chairman, and a secretary from their committee membership. The committee may, by a majority vote of the committee members, adopt bylaws governing the management and operation of the committee. The committee shall issue biannual reports of its actions, findings, and recommendations on May 1 and November 1 of each year to the speaker of the house, the president of the senate, the governor and council, and all veterans’ organizations in the state.

170:2 New Paragraph; Veterans Tax Credit; Definitions; Theater of Operations Service Medal. Amend RSA 72:29 by inserting after paragraph VI the following new paragraph:

VII. The term “theater of operations service medal” for the purposes of RSA 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the state veterans council with written notification to the department of revenue administration.

170:3 Tax Credits; Procedure for Adoption, Modification, or Recission. Amend RSA 72:27-a, II to read as follows:

II. The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote “yes,” the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.

170:4 Optional Tax Exemptions; Investigation of Application and Decision. Amend RSA 72:34, IV to read as follows:

IV. On or before July 1 prior to the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests an exemption or tax credit. On or before July 1 following the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests [~~an exemption,~~] a deferral [~~or tax credit~~]. This decision shall be sent on a form to be prepared by the department of revenue administration. The decision shall advise the taxpayer of the municipality’s decision and shall inform the taxpayer of the appeal procedure set forth in RSA 72:34-a. Failure to respond shall constitute denial. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.

II. Remainder shall take effect July 23, 2004.)