HB 689 - AS INTRODUCED
2025 SESSION
25-0522
07/05
HOUSE BILL 689
AN ACT enabling municipalities to adopt a volunteer incentive property tax credit.
SPONSORS: Rep. Hemingway, Sull. 6; Rep. Girard, Sull. 6; Rep. Damon, Sull. 8; Rep. Cloutier, Sull. 6; Rep. J. Aron, Sull. 4; Rep. M. Aron, Sull. 8
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill enables municipalities to adopt a volunteer incentive property tax credit for veterans and elderly persons who volunteer.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-0522
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT enabling municipalities to adopt a volunteer incentive property tax credit.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Persons and Property Liable to Taxation; Property Taxes; Veteran and Elderly Volunteer Incentive Tax Credit. Amend RSA 72 by inserting after section 39-b the following new section:
72:39-c Veteran and Elderly Volunteer Incentive Tax Credit.
I. A city or town may adopt or rescind a veteran and elderly volunteer incentive tax credit granted under this section pursuant to RSA 72:27-a.
II. The veteran and elderly volunteer incentive tax credit, upon adoption by a city or town, shall be an amount no more than $7.25 per hour of volunteer service. No resident shall receive a total property tax credit greater than $1,500. The tax credit for volunteer work shall be subtracted each year from the property tax on the resident's residential real estate, as defined in RSA 72:29. Any credit provided shall be in addition to any exemption, credit, or abatement to which any such person is otherwise entitled.
III. The following persons shall qualify for the veteran and elderly volunteer incentive tax credit if they are:
(a) A resident of this state who is a veteran, as defined in RSA 21:50, and served not less than 90 days on active service in the armed forces of the United States, and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty by a member of the national guard or reserve shall be included as service under this subparagraph;
(b) A resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident;
(c) The surviving spouse of any resident who suffered a service-connected death; or
(d) A resident of this state who is either at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled; and
(e) Has resided in this state for at least one year preceding April 1 in the year in which the credit is claimed; and
(f) Is living in the home.
IV. A city or town that adopts the veteran and elderly volunteer incentive tax credit under this section shall be responsible for maintaining a record of service for each participating resident. Such record shall include the number of hours of service performed and the total property tax credit value accrued. Participating cities and towns shall provide a copy of such record to their respective assessor's office and the resident at least 60 days preceeding April 1 in the year in which the credit is claimed.
V. It is the intent of this section to permit cities and towns to implement the veterans and elderly volunteer incentive tax credit program in a manner that promotes volunteering within their community while limiting the overall fiscal impact of the program.
(a) Volunteer service shall not include municipal board or committee membership.
VI. In no instances shall the amount by which a person's property tax liability is reduced in exchange for volunteer services under this section be considered income, wages, or employment for purposes of state taxation, withholding taxes, workers' compensation, or other applicable provisions of law. Qualifying persons, while providing such volunteering services, shall be considered employees of their city or town for the purposes of RSA 31.
2 Property Taxes; Procedure for Adoption; Modification; or Rescission; Reference Added. Amend RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:39-c, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner:
3 Property Taxes; Definitions; Reference Added. Amend RSA 72:29, I to read as follows:
I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, [and] RSA 72:28-c, and RSA 72:39-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
4 Property Taxes; Definitions; Reference Added. Amend RSA 72:29, VI to read as follows:
VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-c, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
5 Property Taxes; Application for Exemption or Tax Credit; Reference Added. Amend RSA 72:33, I to read as follows:
I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 39-c, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:
6 Property Taxes; Interpretations; Rules; Reference Added. Amend RSA 72:36, I to read as follows:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:39-c, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87.