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Bill would simplify repeated special-appraisal filings for residences in commercial zones; assessors and municipal association urge local-option or verification
Summary
Senate Bill 91 would eliminate the requirement for annual special-appraisal filings by owners of residences located within commercial or industrial zones, instead requiring a single filing unless the property's use changes. Assessors and the Municipal Association raised administrative, verification and local-option concerns.
Senate Bill 91, presented by Senator Murphy, would change the process for special appraisals of residential properties located in commercial or industrial zones. Under current practice (RSA 75:11 and related administrative processes referenced in testimony), owners must annually apply to retain a residential special appraisal; the bill would require a single application that would remain valid until the use changes.
Jim Michaud, town assessor…
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