HB 268-FN - AS AMENDED BY THE HOUSE
20Mar2025... 0359h
2025 SESSION
25-0352
09/05
HOUSE BILL 268-FN
AN ACT relative to hearings before the board of tax and land appeals.
SPONSORS: Rep. Lynn, Rock. 17
COMMITTEE: Judiciary
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AMENDED ANALYSIS
This bill codifies the board of tax and land appeals' authority to hold hearings at its hearing room in Concord and allows parties to request that hearings be held electronically or telephonically. This bill further states that the hearings may be held in the hearing room in Concord in lieu of the county where the declaration was filed upon agreement of the parties of if the board determines that there is a lack of available space in the respective county courthouse.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
20Mar2025... 0359h 25-0352
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to hearings before the board of tax and land appeals.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Board of Tax and Land Appeals; Offices; Hearings. Amend RSA 498-A:16 to read as follows:
498-A:16 Offices; Hearings. The board shall be provided with suitable office space in Concord, together with such furnishings and office equipment as shall be necessary for the administration of its business, and with a suitable room in which it may hold hearings. Any party may elect to participate in a just compensation hearing under RSA 498-A:24 though electronic or telephonic means consistent with RSA 91-A. All hearings before the board shall be open to the public.[, and] Each hearing shall be held in the county in which the declaration has been filed, unless the parties agree to a hearing at the board’s hearing room in Concord [elsewhere]. To the extent there is a lack of available space[, hearings shall be conducted] in the respective county courthouse,[; otherwise, they shall be held in such place or places, accessible to the public, as the board shall direct] as determined solely by the board, the hearing shall then be conducted in the board’s hearing room in Concord.
2 Effective Date. This act shall take effect January 1, 2026.
25-0352
11/25/24
HB 268-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to hearings before the board of tax and land appeals.
FISCAL IMPACT: This bill does not provide funding, nor does it authorize new positions.
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Estimated State Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
Revenue | $0 | $0 | $0 | $0 | ||
Revenue Fund(s) | None | |||||
Expenditures* | $0 | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease | ||
Funding Source(s) | General, Highway and Turnpike Funds | |||||
Appropriations* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
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Estimated Political Subdivision Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
County Revenue | $0 | $0 | $0 | $0 | ||
County Expenditures | $0 | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease | ||
Local Revenue | $0 | $0 | $0 | $0 | ||
Local Expenditures | $0 | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease | ||
METHODOLOGY:
This bill codifies the Board of Tax and Land Appeals' authority to hold hearings at its hearing room in Concord and allows parties to request that hearings be held electronically or telephonically.
The Board of Tax and Land Appeals indicates this bill would result in an indeterminable decrease in the Board's travel costs because the bill removes the requirement for the Board to conduct hearings in the county where the declaration of taking was filed. In addition, the Board states there would be a similar reduction in county expenditures as the board would use less county staff and resources by not conducting hearings in a county courthouse. The bill would also reduce local expenditures since the board would no longer need to seek hearing space from a municipality when court space is not available. These fiscal impacts on state, county and local expenditures are indeterminable because it is not known how many eminent domain hearings will be held in any year.
AGENCIES CONTACTED:
Board of Tax and Land Appeals