TITLE V
TAXATION

Chapter 79-H
TAXATION OF CERTAIN CHARTERED PUBLIC SCHOOL FACILITIES

Section 79-H:1

    79-H:1 Declaration of Public Interest. – The general court hereby finds it to be in the public interest to authorize municipalities to allow a chartered public school to be able to rent or lease its building or facilities from a property owner which is not exempt from property taxes, and not have the property taxes attributable to the chartered public school facilities be taxed to the owner at the full market value of the facilities.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:2

    79-H:2 Adoption of this Chapter. –
A town or city may adopt the provisions of this chapter by vote of its legislative body using the following procedures:
I. In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of the annual town meeting by the governing body or by petition under RSA 39:3.
II. In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation.
III. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect within the town or city on the date set by the legislative body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
IV. A town or city may rescind the provisions of this chapter in the manner described in paragraphs I-III.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:3

    79-H:3 Definitions. –
In this chapter:
I. "Assessing official" means the assessing authority of any town, city, or place.
II. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Qualifying chartered public school facility" means the building, or portion thereof, and the land appurtenant thereto, which, pursuant to a rental or lease agreement, is used exclusively as a chartered public school, established and operating under RSA 194-B, and which is rented or leased from an owner who is not exempt from property taxation under RSA 72.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:4

    79-H:4 Appraisal of Qualifying Chartered Public School Facilities. –
I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying chartered public school facility property at no more than 10 percent of its market value.
II. No owner of land and buildings renting or leasing to a qualifying chartered public school facility shall be entitled to have the property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. Such application shall include a verified copy of the rental or lease agreement containing terms and provisions identifying the specific real property exclusively used by the chartered public school for the purposes of RSA 194-B and payment terms under the rental or lease agreement which assign the tax exemption under this chapter to the benefit of the chartered public school. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the property under this chapter; but no such application shall be received after the local tax rate has been approved by the commissioner for that year.
III. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refuse to classify the property under the provisions of this chapter by delivery of such notification to the owner in person or by mailing such notification to the owner's last and usual place of abode.
IV. A list of all qualifying chartered public school facilities assessed under this chapter and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the record and subject to inspection as provided in RSA 76:7.
V. The commissioner shall include on the inventory blank, required under RSA 74:4, a question concerning whether any changes have been made in the use of a qualifying chartered public school facility. The question shall be written to enable the assessing officials to locate qualifying facilities which may require a change in assessment and to fit the context of the blank.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:5

    79-H:5 Appeal to Board of Tax and Land Appeals. –
I. If the assessing officials deny in whole or in part any application for assessment of certain property as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, on or before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.
II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.
III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.
IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.
V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.
VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-H:6.
VII. A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:6

    79-H:6 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for assessment of the property or portion thereof as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, within 6 months after notice of denial, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-H:5.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:7

    79-H:7 Enforcement. – All taxes levied pursuant to assessments under this chapter which are not paid when due shall be collected in the same manner as provided in RSA 80.

Source. 2015, 266:1, eff. July 20, 2015.

Section 79-H:8

    79-H:8 Disposition of Revenues. – All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city.

Source. 2015, 266:1, eff. July 20, 2015.