Relative to an award of attorney's fees upon a successful appeal of a local property tax assessment.
Summary
HB 746 would amend New Hampshire law governing tax abatement appeals to allow a taxpayer who successfully challenges a local property tax assessment to recover reasonable attorney’s fees, along with costs of investigation and litigation. The bill applies when a petition brought in Superior Court or before the Board of Tax and Land Appeals results in an assessment or reassessment that grants an abatement of the tax assessed.
The measure also preserves existing authority for the attorney general, at the request of the commissioner of revenue administration, to represent a city or town in certain assessment-related proceedings at no cost to the municipality, with those costs charged to the Department of Revenue Administration appropriation rather than the local government. The bill would take effect 60 days after passage.
Impact
HB 746 would change RSA 71-B:20 by creating a fee-shifting provision in successful local property tax appeal cases, giving prevailing taxpayers a statutory right to recover attorney’s fees and litigation-related costs. This would affect taxpayers, municipalities, the Board of Tax and Land Appeals, and the Superior Court by increasing the financial stakes of assessment appeals and potentially encouraging more challenges to local property tax valuations. The fiscal note anticipates indeterminable increases in state and local expenditures, with possible indirect effects on local tax rates if municipalities incur more legal costs or pay more abatements.
Sentiment
The available materials suggest the bill is framed as a taxpayer-relief measure, with no recorded committee transcript or vote history showing formal opposition or support. The fiscal note and bill language indicate a neutral-to-supportive policy rationale centered on helping successful appellants recover the costs of vindicating overassessed property tax claims. At the same time, the fiscal analysis flags uncertain cost increases for the state and local governments, which is the main practical concern raised in the documentation.
Contention
The primary point of contention is the cost and incentive effect of allowing attorney’s fees in successful property tax appeals. Supporters are likely to view the bill as improving fairness for taxpayers who must spend money to correct an improper assessment, while municipalities and state fiscal analysts may be concerned that fee awards will increase litigation, raise local and state legal expenses, and ultimately affect property tax rates. The bill’s fiscal note specifically notes that the number of additional appeals cannot be predicted, making the fiscal impact indeterminable.
Enables election officials to verify the single use of an out-of-state driver's license presented when a person votes by using the centralized voter registration database.