Committee Summary for House Municipal and County Government (01/16/2026)

Bill/Time	Type	Title	Sponsor
HB1659 00:09:12.640 - 8:07:44 AM	Public Hearing	relative to local property tax exemptions for veterans with a 100 percent disability rating.	Dunn, Ron(R)[A]2025
HB1278 01:16:44.320 - 9:15:16 AM	Public Hearing	allowing municipalities, cities, and towns a grace period to adopt a simple-majority tax cap override procedure in perpetuity.	Turer, Eric(D)[F]2025
HB1383 01:39:40.560 - 9:38:12 AM	Public Hearing	relative to methods for overriding local tax caps.	Turer, Eric(D)[F]2025
HB1528 01:55:08.239 - 9:53:40 AM	Public Hearing	relative to methods for rescinding local tax caps.	Gruber, James(D)[F]2025
HB1227 02:11:10.320 - 10:09:42 AM	Public Hearing	relative to the calculation of the local tax cap.	Gruber, James(D)[F]2025
HB1674 02:17:12.080 - 10:15:44 AM	Public Hearing	creating a tax exemption for certain lower-income property owners.	Read, Ellen(D)[D]2025
HB1324 02:22:51.520 - 10:21:23 AM	Public Hearing	exempting the land and buildings of Masonic lodges and associations from property taxation.	Rice, Kimberly(R)[B-]2025
HB1400 02:57:17.520 - 10:55:49 AM	Public Hearing	creating a property tax exemption and credit opt-out mechanism.	Smith, Jonathan(R)[B+]2025
HB1296 03:25:11.040 - 11:23:43 AM	Public Hearing	relative to the conditions for, and procedures for the adoption of, the elderly tax exemption.	Kelly, Eileen(D)[F]2025
HB1494 04:04:44.479 - 12:03:16 PM	Public Hearing	increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.	Pauer, Diane(R)[A]2025
HB1659 06:04:44.798 - 2:03:16 PM	Executive Session	relative to local property tax exemptions for veterans with a 100 percent disability rating.	Dunn, Ron(R)[A]2025
HB1528 06:07:48.480 - 2:06:20 PM	Executive Session	relative to methods for rescinding local tax caps.	Gruber, James(D)[F]2025
HB1674 06:10:49.520 - 2:09:21 PM	Executive Session	creating a tax exemption for certain lower-income property owners.	Read, Ellen(D)[D]2025
HB1324 06:13:00.638 - 2:11:32 PM	Executive Session	exempting the land and buildings of Masonic lodges and associations from property taxation.	Rice, Kimberly(R)[B-]2025
HB1400 06:17:55.360 - 2:16:27 PM	Executive Session	creating a property tax exemption and credit opt-out mechanism.	Smith, Jonathan(R)[B+]2025
HB1494 06:21:11.200 - 2:19:43 PM	Executive Session	increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.	Pauer, Diane(R)[A]2025
HB1105 06:23:27.920 - 2:21:59 PM	Executive Session	making the term of office for certain Belknap county elected officials 4 years.	Trottier, Douglas(R)[IN]2025
HB1689 06:25:45.040 - 2:24:17 PM	Executive Session	relative to the term of office for county officers in Merrimack county.	Morse, Bryan(R)[A-]2025

HB1659: Representative Diane Power Information Only00:09:12.640 - 8:07:44 AM; The chair opens the public hearing on HB1659 and introduces the prime sponsor, Representative Dunn, to present the bill.
HB1659: Representative Ron Dunn, Londonderry Support00:09:12.640 - 8:07:44 AM; Representative Dunn introduces HB1659, advocating for full property tax exemptions for veterans rated 100% permanently and totally disabled by the VA and unable to work due to service-connected disabilities. He emphasizes that this targets a specific group distinct from employable 100% rated veterans, highlighting the impact of property taxes on their housing stability in New Hampshire. He notes that other states provide similar exemptions and urges the committee to support the bill as fiscally responsible policy to honor these veterans.
HB1659: Representative Guthrie Information Only00:12:18.079 - 8:10:50 AM; Representative Guthrie questions Representative Dunn on line 22 of section three regarding the current tax credit amount for service-related total disability, confirming it is currently up to $5,000 and noting a local warrant article to increase it.
HB1659: Unidentified Representative Information Only00:13:03.360 - 8:11:35 AM; The representative asks Representative Dunn to explain the VA's process for determining 100% permanent and total disability, including required documentation. Dunn defers to an audience expert.
HB1659: Representative Grunt Information Only00:14:25.040 - 8:12:57 AM; Representative Grunt seeks clarification on page two, line 31, about whether the credit automatically applies to a new homestead or requires reapplication, especially if the new town has not adopted it. Dunn confirms reapplication is needed.
HB1659: Unidentified Representative Information Only00:15:27.680 - 8:13:59 AM; The representative asks if the exemption is enabling and optional for municipalities or mandated. Dunn clarifies it is optional for communities to vote on, not mandated.
HB1659: Representative Colby Information Only00:16:31.360 - 8:15:03 AM; Representative Colby inquires if this legislation would require municipalities to vote on it at town meetings, similar to past changes. Dunn shares that in Londonderry, it was handled by the town council without a ballot vote, but defers on other forms of government.
HB1659: Representative Fron Information Only00:17:57.600 - 8:16:29 AM; Representative Fron asks for a summary of the difference between this bill and current law. Dunn explains that current law allows up to $5,000, while this bill provides a full property tax exemption.
HB1659: Dennis Martin, 182 Pillsbury Road, Londonderry, New Hampshire Support00:18:43.039 - 8:17:15 AM; Dennis Martin, a 100% disabled veteran, supports HB1659 based on his personal experiences of homelessness during the Gulf War, living in a tent and relying on Salvation Army for meals. He recently helped another homeless veteran get into shelter in Nashua and expresses fear of losing his home due to rising property taxes despite the current $5,000 credit. He notes the high income needed in Londonderry ($200,000 annually) exceeds his and his wife's combined earnings and hosts a blues festival to aid homeless veterans. He urges passage to prevent such hardships for permanently disabled veterans facing New Hampshire's high property taxes.
HB1659: Kevin Grady, Hooksett, NH, representing State Veterans Advisory Committee Information Only00:23:54.000 - 8:22:26 AM; Kevin Grady, a 28-year resident of Hooksett and Air Force veteran, represents the State Veterans Advisory Committee, which includes organizations like VFW and American Legion. They support the intent of HB1659 but highlight administrative issues needing correction. He emphasizes targeting aid to veterans who truly need it, as not all 100% disabled veterans are unemployable. He points out problematic language on page two, lines 13-16, using 'or' instead of 'and' to specify unemployability. He discusses impacts of the PACT Act increasing 100% ratings. He also notes challenges for town planners with percentage-based exemptions rather than fixed dollar amounts. During Q&A, he addresses VA disability criteria, employability assessments, additional stipends for dependents, and potential town revocation processes.
HB1659: Edward Rasca, Concord, NH Support00:38:16.880 - 8:36:48 AM; Edward Rasca, a 30-year disabled veteran rated 100% unemployable under the PACT Act due to severe retinopathy, balance issues, and other service-related conditions from multiple overseas tours, supports HB1659. He explains the VA's biennial reviews to assess ongoing disability status. He acknowledges rising property taxes in Concord and the financial burdens on disabled veterans, emphasizing that this exemption would help with daily living expenses. He believes veterans, especially the less fortunate, have earned this benefit for their faithful service.
HB1659: Mora Ryan, Londonderry, NH Support00:42:49.920 - 8:41:21 AM; Mora Ryan, a disability advocate and resident of Londonderry, spoke in support of HB1659, which allows municipalities to opt into providing full property tax exemptions for 100% permanently and totally disabled veterans. She highlighted the inadequacy of the current $5,000 optional credit, which has not provided meaningful relief amid rising property taxes, especially for veterans on fixed incomes at risk of losing their homes. Ryan emphasized that the bill is a local option, uses established VA disability standards (permanent and total or TDIU), and addresses limitations in prior proposals by not restricting relief to those qualifying for specially adapted housing grants. She noted strong local voter support in Londonderry, where a similar exemption passed by two-thirds margin, and urged the committee to trust local decision-making.
HB1659: Representative Sudter, Mason, NH Support00:51:40.079 - 8:50:12 AM; Representative Sudter, a disabled veteran from District 36 (Mason, Greenville, Brookline), strongly supported HB1659, sharing his personal experience from service in Desert Shield, Desert Storm, Panama, and Iraq. He detailed the low number of qualifying veterans in his towns—two in Mason, six in Greenville, and about six in Brookline—and calculated minimal tax impacts: 4.27 cents per thousand in Mason (on 600 homes), 7.5 cents in Greenville, and 6.5 cents in Brookline. Sudter argued that the small cost to taxpayers is negligible compared to the life-changing relief for severely disabled veterans who cannot work and live on VA and Social Security benefits, emphasizing that these individuals have given everything except their lives. He advocated for local votes to decide, noting communities can adjust or reject if burdensome.
HB1659: Chim Misho, Chief Assessor, Hudson, NH Information Only01:01:03.760 - 8:59:35 AM; Chim Misho, Chief Assessor for Hudson, provided neutral testimony on the administrative and technical aspects of HB1659, neither supporting nor opposing it, and not representing the town's position. He identified several statutory ambiguities: the exemption's scope limited to 'principal dwelling' without mentioning 'appurtenances' (e.g., decks, garages, barns), potentially complicating appraisals and tax software; unclear definitions for 'densely settled area' and distinctions between cities and towns for land limits (1 acre vs. 10 acres); inconsistencies in language like 'owner or beneficiary' vs. 'owner of a homestead,' and lack of explicit 'principal place of abode' definition; potential for multiple property claims; unclear role of county veteran service officers; and an application deadline of April 1st differing from the standard April 15th. Misho suggested clarifications to ensure fair local administration.
HB1659: Jennifer Ramsey, Department of Revenue Administration Information Only01:08:40.880 - 9:07:12 AM; Jennifer Ramsey, from the Department of Revenue Administration, shared technical concerns on behalf of the absent Municipal and Property Director. She noted the bill lacks language on rescinding or modifying adoption under RSA 72:27, suggesting additions to line 4. For lines 31-33 on page 2, she recommended clarifying that the exemption transfers to a new homestead only if the new town has adopted the bill and the veteran meets criteria. Ramsey clarified that the provision is a total property tax exemption, not a credit, as it eliminates tax payment entirely without a dollar limit, and urged replacing 'credit' with 'exemption' throughout page 2 for accurate reporting and classification.
HB1278: Representative Eric Tur, Brentwood Support01:16:44.320 - 9:15:16 AM; Representative Tur introduced HB 1278, explaining it provides a time-limited option for the six towns that adopted RSA 32:5-b prior to HB 200's effective date in September 2025 to vote on returning to the simple majority override threshold for tax caps that existed when they adopted it. He emphasized that the bill honors the original votes without undermining the tax cap, addresses constituent concerns about the retroactive change from simple majority to three-fifths supermajority, and applies only to paragraph III of the statute. He noted Brentwood's narrow adoption and the need to avoid forcing reconsideration due to legislative changes.
HB1278: Brody Dea, New Hampshire Municipal Association Support01:28:04.639 - 9:26:36 AM; Brody Dea supported HB 1278, clarifying it affects six towns (not cities) that adopted tax caps under RSA 32:5-b with a supermajority vote per RSA 32:5-c. He addressed concerns from towns like Alstead and Brentwood about HB 200's retroactive changes to the override procedure from simple majority to supermajority. The bill offers a grace period to readopt prior provisions without undoing the tax cap; if votes fail, towns proceed under new law. He noted resources from the association or legal counsel would help identify prior provisions, and mentioned related issues like rescission processes affected by HB 200.
HB1383: Representative Tur, Brentwood Support01:39:40.560 - 9:38:12 AM; Representative Tur, the prime sponsor, presented HB1383 as a modification to the tax cap override language implemented under HB200. He explained that the bill addresses issues for traditional town meeting towns like Brentwood, where requiring paper ballots for warrant articles exceeding the tax cap would extend meeting lengths significantly, potentially causing frustration and disenfranchisement. He noted that secret ballots can already be requested by five voters and have led to meetings lasting over seven hours in his town. The bill aims to avoid unnecessary difficulties without altering the basic intent of tax cap provisions.
HB1383: Committee Member (unnamed) Information Only01:43:03.679 - 9:41:35 AM; The committee member questioned Representative Tur on the use of secret ballots at town meetings, noting that in their town meetings often run past midnight. They asked if secret ballots provide a more accurate outcome for tax cap overrides compared to hand counts.
HB1383: Representative Tur, Brentwood Support01:44:26.400 - 9:42:58 AM; In response, Representative Tur expressed faith in the hand-counting process at town meetings, where multiple tallyers ensure accuracy. He explained that secret ballots are typically used to avoid pressure on sensitive votes like police funding, but most warrant articles are voted by showing voter cards. He shared an anecdote about a long meeting where the moderator was taken out on a stretcher.
HB1383: Representative Grund Information Only01:46:16.480 - 9:44:48 AM; Representative Grund asked if a tax cap vote is politically charged enough to warrant secret ballots, similar to budget votes.
HB1383: Representative Tur, Brentwood Support01:47:21.520 - 9:45:53 AM; Representative Tur clarified that the bill affects votes on warrant articles that could exceed the tax cap, requiring a three-fifths majority. He argued that these are routine votes not needing secrecy, and the option for secret ballots already exists upon request. Forcing ballots could drag out meetings as towns decide what to include in base budgets versus warrant articles.
HB1383: Brody Dees, New Hampshire Municipal Association Support01:49:35.280 - 9:48:07 AM; Brody Dees supported HB1383, explaining that under new tax cap laws, traditional town meetings must use ballots for overrides, delaying proceedings even for unanimous articles. He noted the existing process under RSA 40:4-a for requesting secret ballots (five voters for towns over 500, three for smaller). Moderators can efficiently tabulate by show of cards to ensure three-fifths thresholds. The bill adds flexibility for smoother town meetings while respecting tax caps.
HB1383: Committee Member (unnamed) Information Only01:52:16.800 - 9:50:48 AM; The committee member asked if certain warrant articles statutorily require secret ballots beyond requests, and noted this is not the only circumstance for secret ballots.
HB1383: Brody Dees, New Hampshire Municipal Association Support01:52:16.800 - 9:50:48 AM; Brody Dees confirmed that bonded projects require secret ballots due to ongoing debt, unlike one-time appropriations like garden upgrades, which should not be treated the same.
HB1528: Representative James Gruber, Alstead Support01:55:08.239 - 9:53:40 AM; Representative Gruber introduced HB1528, allowing the six towns that adopted tax caps before July 1, 2025, to rescind them by simple majority during a two-year transition period, after which a three-fifths supermajority would apply. He emphasized respecting the original voter intent when caps were adopted by majority vote, providing a grace period to avoid feeling like a 'bait and switch' due to changes in HB200. He noted his background in local government and experience with long town meetings in SB2 towns like Alstead.
HB1528: Representative Colby Information Only01:57:41.840 - 9:56:13 AM; Representative Colby asked if the bill alleviates concerns that voters were sold one contract but delivered another.
HB1528: Representative James Gruber, Alstead Support01:57:41.840 - 9:56:13 AM; Representative Gruber agreed, explaining it provides due process for the original majority vote adopters, addressing concerns from local boards about midstream changes.
HB1528: Representative Gilman Information Only01:58:46.639 - 9:57:18 AM; Representative Gilman asked about the applicability of the five-year tax impact statement to tax cap warrant articles and questioned the 'after July 1, 2025' language, noting it might be a drafting error since only six towns adopted before that date.
HB1528: Representative James Gruber, Alstead Support02:00:49.199 - 9:59:21 AM; Representative Gruber was unsure about the impact statement but agreed the 'after' might be a typo and should be 'before' for the six towns. He confirmed line 13 uses 'before'.
HB1528: Brody Dees, New Hampshire Municipal Association Support02:01:35.920 - 10:00:07 AM; Brody Dees supported HB1528 and clarified the bill structure: Section 1 applies to post-July 1, 2025 adoptions under new law; Section 2 provides a transition for the six pre-2025 towns to rescind under old provisions, effective July 1, 2026, with a sunset in 2028. He compared it to HB1278, noting they pair well, offering options to keep new law, revert to old, or rescind under original terms. It applies to any local political subdivision, including schools, but cities handle via charters.
HB1528: Representative Gilman Information Only02:06:04.639 - 10:04:36 AM; Representative Gilman asked if it includes schools that adopted tax caps.
HB1528: Brody Dees, New Hampshire Municipal Association Support02:06:04.639 - 10:04:36 AM; Brody Dees confirmed it includes schools as per municipal budget law, and clarified the date is not a typo when viewing the full statutory scheme.
HB1528: Representative Stavis Information Only02:06:04.639 - 10:04:36 AM; Representative Stavis sought confirmation that 'after July 1, 2025' is not an error and asked if it includes cities.
HB1528: Brody Dees, New Hampshire Municipal Association Support02:07:11.440 - 10:05:43 AM; Brody Dees affirmed the date's correctness and noted cities operate under charters with potentially different tax caps.
HB1528: Representative Frock Information Only02:08:18.880 - 10:06:50 AM; Representative Frock asked if HB1528 and HB1278 can coexist if both pass.
HB1528: Brody Dees, New Hampshire Municipal Association Support02:08:18.880 - 10:06:50 AM; Brody Dees stated they can, but local officials would choose one option per ballot, avoiding competing warrant articles.
HB1227: Representative James Gruber, Alstead Support02:11:10.320 - 10:09:42 AM; Representative Gruber introduced HB1227 as a clerical clarification for all tax cap communities on including bond debt service in calculations. HB200 was silent on bonds for major expenses like fire trucks, where payments start 1-2 years after approval due to design and construction phases. The bill specifies including debt service in the tax base once payments begin, reducing confusion and aligning with HB200's intent.
HB1227: Brody Dees, New Hampshire Municipal Association Support02:14:14.880 - 10:12:46 AM; Brody Dees supported HB1227, noting it revises tax cap calculations under RSA 325-B to add debt service only after repayment begins, not before. Municipalities can't accurately estimate until bonding, and projects may involve multiple bonds for phases. This ensures accurate calculations and provides clarity for towns.
HB1674: Chair (unnamed) Information Only02:17:12.080 - 10:15:44 AM; The chair opened the hearing on HB1674 and called for the prime sponsor, Representative Reed, who was not present. They asked to check the hallway and then requested Representative Grund to introduce the bill instead.
HB1674: Stephanie Grund, Representative from Amherst Support02:18:35.679 - 10:17:07 AM; Introduced House Bill 1674, an act creating a homestead tax exemption for certain lower income property owners.
HB1674: Jennifer Ramsey, Tax Policy Counsel, Department of Revenue Administration Information Only02:18:35.679 - 10:17:07 AM; Shared technical concerns: the bill does not specify the amount of the exemption and should clarify if it's total; suggested adding it to the list in RSA 7233 for application procedures.
HB1324: Representative Rice Support02:22:51.520 - 10:21:23 AM; Introduced the bill, highlighting Masonic Lodges' charitable, civic, and community support roles, including volunteer hours, scholarships, veteran assistance, and hosting events. Noted it aligns with exemptions for other organizations and excludes rented business properties. Deferred questions to constituent James Lawrence.
HB1324: Jim Lawrence, Member of the Grand Lodge of the Ancient and Honorable Fraternity of Free and Accepted Masons of NH Support02:25:47.120 - 10:24:19 AM; Spoke in favor, emphasizing tax relief to sustain Masonic Lodges' community services like hosting Boy Scouts, Red Cross blood drives, AARP tax prep, AA meetings, often at no cost. Noted recent lodge closures and new tax burdens (e.g., in Opechee and Rockingham in Candia). Clarified the bill targets non-commercial properties, excludes high-tax paying ones (e.g., in Nashua), and is modeled after Grange bill without creating broad precedents. Addressed questions on exclusions for commercial activities, associations (title-holding entities), IRS 501c10 status, dues, related groups like Eastern Star, and proration (none, entire property excluded if any commercial use). Stressed importance for rural communities and public interest.
HB1324: Joan Smith, Ambassador for American Red Cross, Member of Eastern Star and Rainbow for Girls Support02:39:08.560 - 10:37:40 AM; Spoke in favor on behalf of Red Cross, noting over 100 years of blood collection services partnering with Masonic Lodges in NH. Also represented Eastern Star and Rainbow for Girls, highlighting their use of lodge facilities.
HB1324: Joan Smith, Ambassador for American Red Cross, Member of Eastern Star and Rainbow for Girls Support02:40:36.640 - 10:39:08 AM; Joan Smith continues her testimony, referencing the historical involvement of Masonic organizations in World War I activities. She highlights that in New Hampshire, at least three Masonic lodges open their doors for blood drives amid a critical blood shortage. Her boss at the American Red Cross encouraged her attendance to advocate for such facilities. She also speaks on behalf of New Hampshire's youth, noting that scouts, Rainbow Girls, and DeMolay meet at temples. These organizations educate youth in leadership, provide safe havens, and prepare them for life. She urges the committee to consider these contributions when deliberating on House Bill 1324.
HB1324: Dan Hotchkiss, Past Grand Master, lifelong NH resident from Ware Support02:42:13.760 - 10:40:45 AM; Dan Hotchkiss thanks the committee and references his prior testimony on House Bill 10001, where he outlined Masonic community support. He focuses on youth organizations meeting in Masonic temples, including Scottish Rite, York Rite, Eastern Star, International Order of Rainbow for Girls, and Order of DeMolay for young men aged 12-21. These groups teach comradeship, fidelity, patriotism, event planning, and social skills. He emphasizes that all Masonic family bodies provide community service and that the buildings are essential for planning and hosting such activities, including opening to other organizations. He expresses strong support for HB 1324 and offers to answer questions.
HB1324: Robert Ro, Master of Obby Valley Lodge, Treasurer of the Temple Association, Co-chair of the budget committee in the town of Oby Support02:51:15.040 - 10:49:47 AM; Robert Ro testified in support of HB1324, explaining that his lodge has no rental property or salaries, only a building for community use like weddings in exchange for donations. With 55 members but only 45 paying dues, the $7,500 tax assessment strains their resources. As a budget committee member in the town of Osby (corrected from Oby), he noted the town's support for nonprofits and argued that exempting the lodge from taxes would allow more funds for community services like Meals on Wheels, daycare, food pantry, Boy Scouts, and Girl Scouts. He emphasized the importance of Blue Lodges in Masonry and the inability to afford taxes, framing it as a simple math equation for community benefit. During questioning, he expressed distrust in relying on annual municipal donations due to planning needs for building maintenance and the impact on member morale.
HB1400: Representative Jonathan Smith, Sponsor, Representative of Oipi in Carroll County District 5, Chair of the Select Board Support02:57:17.520 - 10:55:49 AM; Representative Smith introduced HB1400, describing it as a simple mechanism allowing property owners to opt out of contributing to locally adopted tax credits and exemptions via a checkbox on the PA29 form. He highlighted that these credits consume about 5% of operating budgets and 10% of taxation in his town, calling them 'political giveaways' that create special taxpayer classes burdening others. He noted low town meeting attendance (5%) and argued the bill promotes fairness by letting individuals choose, without affecting eligibility for personal exemptions. During extensive questioning, he clarified it creates two tax rates (standard and opt-out, lower for opt-outs), applies only to town portions, doesn't impact essential services, and could pressure towns to reconsider exemptions if many opt out. He addressed administration, constitutionality concerns, and unintended consequences, maintaining it's narrowly focused on taxable fairness.
HB1400: Brody Dea, New Hampshire Municipal Association Oppose03:13:42.319 - 11:12:14 AM; Brody Dea opposed HB1400, interpreting it as allowing opt-outs from proportional tax increases to fund exemptions, shifting burdens unfairly. He noted administrative difficulties in calculating two tax rates, differing from existing exemptions (dollar amounts or value credits). Over time, more opt-outs would pressure remaining payers, potentially leading to reduced use of exemptions. Early opt-outs benefit most, but eventually, it reverts to full taxation without relief. He raised constitutional concerns about dual tax rates and the bill's complexity.
HB1400: Jennifer Ramsey, Tax Policy Counsel, Department of Revenue Administration Information Only03:16:58.000 - 11:15:30 AM; Jennifer Ramsey provided technical concerns on HB1400, suggesting a new DRA form instead of modifying PA29, as it's not annual. She emphasized the need for a fiscal note due to system upgrades for dual tax bases per town, potentially costing hundreds of thousands or requiring full replacement of the old portal. Local software modifications would also be needed. During questions, she clarified it likely creates two rates (all-in or all-out), not per-exemption tiers, and explained complex rate calculations involving adding back exemptions and spreading burdens. She noted local assessors would handle billing differentiation.
HB1296: Representative Eileen Kelly, Merrimack County District 8 (Bradford, Henniker, Warner) Support03:25:11.040 - 11:23:43 AM; Representative Kelly, the prime sponsor of HB1296, explained that New Hampshire's elderly property tax exemption, enacted in 1996 and last updated in 2003, provides relief for low-income seniors aged 65+ with residency and asset requirements. She highlighted how skyrocketing property values, with median home prices up 275% statewide since 1999, have outpaced the static exemption thresholds (income under $13,400 single/$20,400 married, assets under $35,000), leaving many seniors struggling. Only 8,362 exemptions were granted statewide. HB1296 proposes raising income limits to $23,300 single/$35,500 married and assets to $60,900, with annual CPI adjustments, while allowing municipalities to set higher limits. About 33 municipalities still use the lower state minimums. She provided examples from Warner (22 exemptions, $52,400 redistributed, <1 cent per $1,000 increase) and Bradford (12 exemptions, $7,000 redistributed, 0.25-0.33 cent per $1,000), noting minimal impact on other taxpayers. Updating the exemption could save costs on elderly care alternatives like nursing homes and help seniors age in place. The bill has bipartisan and AARP support. She referenced provided materials including exemption maps, home price graphs, and current law.
HB1296: Representative Mary Hacken Phillips, Grafton County District 12 (Hanover, Lyme) Support03:33:25.520 - 11:31:57 AM; As a co-sponsor, Representative Hacken Phillips addressed concerns that raising thresholds might overburden other taxpayers through redistribution. She countered with data from her district in Grafton County, where median home prices rose 337% from 1999-2024 to $414,000, yet exemptions remain low despite higher local thresholds (Hanover: $46,000 single/$65,000 married income, $145,000 assets; Lyme: $40,000 single/$50,000 married, $220,000 assets). In 2024, Hanover granted 7 exemptions and Lyme 20, with no significant fluctuations over 25 years, showing minimal tax rate impact. She noted the administrative burden and lack of awareness limit applications. Low-income seniors face tough choices: cut expenses, seek exemption to stay home, or move—but housing shortages make relocation impractical. She urged passage to provide relief, allowing seniors to remain in communities where they've contributed, preventing further outmigration like younger residents.
HB1296: Representative Susan Helme, City of Lebanon Support03:40:09.840 - 11:38:41 AM; Representative Helme supported the bill, emphasizing that towns adopted elderly exemptions to keep seniors in their communities near family, especially as children sometimes move in due to housing shortages. She described Lebanon's transformation from a decaying mill town to a hub for new technology and wealth creation, replacing Hanover's role, but noted limited space amid rapid development.
HB1296: Representative Almy, Lebanon Support03:41:58.399 - 11:40:30 AM; Representative Almy discusses Lebanon's efforts to support the elderly, including trailer parks and a re-evaluation of assessed values. She notes that increasing property values are outbidding elderly residents who wish to stay in the community. While Lebanon has proactively increased exemption rates to about $60,000 for a single person, making the bill unnecessary locally, it would benefit neighboring areas like Claremont and Canaan. This would help communities retain their elderly, preserving history and intergenerational relationships. During questioning, she affirms that elderly exemptions are justified by their past contributions to the community, countering outdated views like not paying for schools.
HB1296: Representative Tony Kaplan, representing Henniker, Bradford, Warner Support03:47:19.600 - 11:45:51 AM; Representative Kaplan supports HB1296, calling it a long-overdue update to elderly property tax exemptions. He argues that property taxes are regressive and disproportionately burden fixed-income elderly, unrelated to their ability to pay. With rising property values and state downshifting of costs to locals, exemptions are vital for New Hampshire's growing elderly population, enabling aging in place and dignity. The bill's modest adjustments to income and asset qualifications provide relief amid rising taxes, preventing derelict properties and homelessness. He urges an ought to pass recommendation.
HB1296: Representative Daniel Popovich Mueller, Winham Support03:50:09.680 - 11:48:41 AM; Representative Mueller briefly supports HB1296, noting it does not change policy but adjusts for inflation since 2003, which has exceeded 78%. The bill updates minimums to inflation-equivalent levels and adds an automatic annual adjuster, preventing erosion by inflation and reducing the need for frequent legislative updates. He compares it to stagnant volunteer pay since the 1800s, calling it healthy policy that towns should support. During questioning, he clarifies the bill includes the automatic inflation adjustment on pages 1 and 4.
HB1296: David Carl, Warner Support03:53:27.439 - 11:51:59 AM; David Carl, former chair of Warner's elderly exemption review committee, supports HB1296, arguing it will help elderly people aged 65+ in lower income brackets stay in their homes, addressing the housing crisis and maintaining community fabric while potentially saving taxpayer money. He highlights the outdated $13,400 income limit, which is below the poverty level, and notes rising costs like Medicare premiums, property taxes, utilities, and food. He discusses skyrocketing home values, with median prices up 275% statewide since 1999, and provides an example from Warner where a mobile home's assessed value jumped from $13,100 in 2020 to $58,000 in 2025. He explains that local exemptions have minimal impact on tax rates, citing Warner's 2024 exemptions costing about a penny per thousand, and emphasizes that in-home care is cheaper than assisted living or nursing homes, preserving independence and community ties.
HB1296: Brody Deay, New Hampshire Municipal Association Oppose03:59:02.000 - 11:57:34 AM; Brody Deay from the NH Municipal Association opposes HB1296 due to its mandatory expansion of elderly property tax exemptions without local voter approval, which could shift tax burdens and increase taxes for non-recipients. The bill raises qualification thresholds and indexes them to the Northeast CPI, applying statewide without further local consent. He notes that similar expansions can be done locally under existing statutes, references a nearly identical 2022 bill that was ITL'd by the committee, and argues it could raise home prices and impose unintended costs on residents. In response to a question, he states NHMA would be neutral if the applicability section were removed, allowing local adoption.
HB1494: Representative Diane Power, Brookline, Mason, Greenville Support04:04:44.479 - 12:03:16 PM; As prime sponsor, Representative Diane Power introduces HB1494, which updates the maximum allowable amounts for three optional veterans' property tax credits: the optional veterans' credit and combat service credit (last updated 2018), and the surviving spouse credit (last updated 2003). The credits remain optional, with no requirement for municipalities to readopt them if already in place, though increases to the new maximums would need local adoption. The bill adjusts amounts for inflation using the Northeast CPIU, maintains legislative intent, and preserves local control. She urges an Ought to Pass recommendation.
HB1494: Representative Jonah Wheeler, Peterborough, Sharon Support04:07:02.080 - 12:05:34 PM; Representative Jonah Wheeler supports HB1494, agreeing with Rep. Power that it sensibly adjusts the optional tax credits for veterans, combat service, and surviving spouses by $250 to $500 to account for rising costs and affordability challenges in New Hampshire. He views it as timely policy to help citizens facing increasing prices.
HB1494: Jennifer Ramsey, Department of Revenue Administration Information Only04:08:48.479 - 12:07:20 PM; Jennifer Ramsey provides a comment from municipal and property director Adam Denonker, stating that section 4's applicability provision is unnecessary because changing maximum adoptable amounts does not affect existing municipal adoptions. He is concerned it might imply a need for readoption otherwise, which is not the case.
HB1659: Representative Fron Vote06:04:44.798 - 2:03:16 PM; Moved to inexpedient to legislate (ITL) due to administrative problems and need for software updates.
HB1528: Representative German Vote06:07:48.480 - 2:06:20 PM; Moved to ITL, stating the wording is confusing and the matter has already been addressed by the legislature.
HB1528: Representative Colby Oppose06:07:48.480 - 2:06:20 PM; Voted no on ITL motion.
HB1528: Representative Grund Oppose06:07:48.480 - 2:06:20 PM; Voted no on ITL motion.
HB1674: Representative McDonald Vote06:10:49.520 - 2:09:21 PM; Moved to ITL because the prime sponsor did not show up for the hearing, consistent with committee policy.
HB1674: Representative Murphy Information Only06:11:48.320 - 2:10:20 PM; Reiterated that the prime sponsor failed to appear and committee policy is to ITL such bills.
HB1324: Representative Murphy Vote06:13:00.638 - 2:11:32 PM; Moved to ITL.
HB1324: Representative Majori Oppose06:14:16.638 - 2:12:48 PM; Opposed ITL, noting that concerns from last year about retail space, commercial income, and inclusion of women have been addressed.
HB1324: Representative Grund Support06:14:16.638 - 2:12:48 PM; Supported ITL due to lack of statutory definition of 'association,' which could lead to broad interpretations.
HB1324: Madame Chair Support06:15:17.440 - 2:13:49 PM; Supported ITL, explaining that the Masonic organization is fraternal (501c10) not nonprofit (501c3).
HB1324: Representative German Oppose06:15:17.440 - 2:13:49 PM; Voted no on ITL motion.
HB1324: Representative Majori Oppose06:15:17.440 - 2:13:49 PM; Voted no on ITL motion.
HB1400: Representative Stavis Vote06:17:55.360 - 2:16:27 PM; Moved to ITL, arguing it would disrupt community services, cause havoc in the tax system, and waste taxpayer money on DRA accommodations.
HB1400: Representative Walker Support06:19:05.440 - 2:17:37 PM; Supported ITL, noting it would create multiple tax rates, confusion, and costly software upgrades for DRA and local offices.
HB1400: Madame Chair Support06:19:05.440 - 2:17:37 PM; Added that the bill lacks a fiscal note, which is a serious concern.
HB1494: Representative Majori Vote06:21:11.200 - 2:19:43 PM; Moved to ought to pass, stating it makes needed changes to credit amounts justified by inflation to help veterans.
HB1105: Representative Gerard Vote06:23:27.920 - 2:21:59 PM; Moved to ought to pass for consistency with terms in Rockingham and Cheshire counties.
HB1105: Representative German Oppose06:23:27.920 - 2:21:59 PM; Voted no on ought to pass motion.
HB1689: Representative Kerazinski Vote06:25:45.040 - 2:24:17 PM; Moved to ought to pass for consistency with other counties.
HB1689: Representative German Oppose06:25:45.040 - 2:24:17 PM; Voted no on ought to pass motion.

Pauer, Diane(Chairman)(R)[A]2025	Bjelobrk, Marie Louise(Clerk)(R)[B+]2025	MacDonald, John(V Chairman)(R)[B+]2025
Germana, Dylan(D)[D-]2025	Fracht, David(D)[D-]2025	Guthrie, Joseph(R)[C]2025
Gilman, Julie(D)[D-]2025	Grund, Stephanie(D)[F]2025	Stavis, Laurel(D)[CT]2025
Karasinski, Sly(R)[B]2025	Maggiore, Jim(D)[CT]2025	Dolan, Tom(R)[B]2025
Aylward, Deborah(R)[B+]2025	Walker, David(R)[B+]2025	Colby, Eleana (D)[F]2025
Girard, Dale(D)[C-]2025	Franz, Linda(R)[B]2025	Murphy, Denis(R)[B+]2025