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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 for Hudson, described the current practice: assessors send an annual form; when owners do not respond, assessors follow up, including certified mail. Michaud supported the public-purpose intent of the special appraisal (preventing residential owners in a commercial zone from being taxed at a commercial value) but said a one-page form provides an evidentiary basis for residency and that some communities may prefer annual verification. He suggested a local-option approach similar to how elderly/disabled exemptions are handled (some municipalities re-qualify annually, others less often) or a periodic requalification tied to the Department of Revenue’s assessment review cycle.
The New Hampshire Municipal Association (NHMA) testified in opposition to the change on administrative grounds, saying shifting the verification burden solely to assessors would increase local administrative costs and reduce a simple owner-driven verification mechanism. NHMA noted the prevalence of annual reporting requirements in the state (e.g., certain charitable or religious-use reporting) and said the yearly owner form helps assessors confirm residency without costly fieldwork.
No committee vote on the bill was recorded during the hearing; the bill was subsequently listed among items referred to the Commerce subcommittee on housing for continued consideration.
