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House committee hears bill to make residential tax status in commercial zones a one‑time filing
Summary
Lawmakers heard testimony on SB 91, which would change an annual assessor form for residences located in commercial or industrial zones to a single, one‑time filing; supporters say it reduces paperwork for homeowners, while municipal officials warn it shifts administrative burden to assessors and risks revenue loss if changes of use go unnoticed.
Senator Keith Murphy, prime sponsor: The House Housing Committee heard public testimony on SB 91, a bill that would change the process for homeowners who live in properties located within commercial or industrial zones so they need to file one form once to have their property assessed as residential rather than filing that form annually. "All this bill does, it says fill it out once and you're good. You don't need to do it every year," Senator Keith Murphy told the committee, describing the proposal as a one‑time administrative simplification.
Why it matters: Supporters said the bill reduces an annual bureaucratic step for homeowners and avoids repetitive filings; opponents including the New Hampshire Municipal Association and several selectmen said the current annual form helps municipalities and assessors catch changes of use and prevents unintended tax revenue losses.
What supporters said: Senator Murphy argued the bill preserves the substantive tax standard — properties would continue to be taxed on current use — while removing the annual filing requirement to ease burdens on homeowners. He told the panel the municipal government would continue to have tools — permitting and building inspection processes — to detect changes in use.
What opponents said: Bernie Deshaies of the New Hampshire Municipal Association told the committee the current process, in which assessors mail annual forms to known residences in commercial zones, works administratively and helps municipalities identify when a property has changed use. Deshaies said shifting the onus away from property owners to assessors could increase administrative costs for towns and risk missed changes in smaller municipalities. Several municipal officials and selectmen from Raymond and other towns testified they oppose SB 91 for similar reasons, saying local staffing changes and gaps make an annual owner‑submitted form a practical safeguard.
Unresolved questions and local practice: Committee members asked whether towns could or should adopt local forms or processes to reverse a one‑time election if a property later changes to commercial use; Senator Murphy and witnesses said municipalities could adopt local procedures, but many witnesses said that practice varies by town and that reliance on permitting and local inspections may not reliably catch all changes of use in a timely way.
Next steps: The committee closed the public hearing after taking testimony and recessed; no committee action or vote was recorded at the hearing.
Ending: The debate centered on balancing administrative simplicity for homeowners against the municipalities' need to track use changes to protect tax bases. The committee will consider the testimony as it prepares any amendments or recommendations on SB 91.
