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HB 268 · 2025 · House · Judiciary Committee

Tax and land appeals hearing procedures

AI-generated

relative to hearings before the board of tax and land appeals.

Codifies the board of tax and land appeals' authority to hold hearings in its Concord hearing room, allows electronic or telephonic hearings upon request, and permits hearings to be held in Concord instead of the filing county by agreement or lack of available courthouse space.AI-generated

Status

Signed into law · June 11, 2025
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

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 or if the board determines that there is a lack of available space in the respective county courthouse.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as enacted. Passages chosen from the operative text.Computed by this site

“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.”
RSA 498-A:16
“Any party may elect to participate in a just compensation hearing under RSA 498-A:24 through electronic or telephonic means consistent with RSA 91-A.”
RSA 498-A:16
“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].”
RSA 498-A:16
“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. 76:2 Effective Date.”
RSA 498-A:16

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Bob LynnRPrimeChair· Judiciary

Public testimony

4 signed in online · 1 wrote testimony

50% support25% oppose25% neutral

In their wordsVerbatim, exactly as submitted

“I am against this bill, and feel that it would be bad for NH.”
— Kelli OConnor, Nottinghamopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Mar 3, 2025HouseCommittee report· consent calendar: Ought to Pass with Amendment # 2025-0359h17–0
    Overall
    100% yea
  • Mar 20, 2025HouseVoice voteAmendment 2025-0359hadopted
  • Mar 20, 2025HouseVoice voteOught to Pass with Amendment 2025-0359hadopted
    Resulting text: Bill as amended by the House
  • May 1, 2025SenateCommittee report: Ought to Pass5–0
    Overall
    100% yea
  • May 1, 2025SenateVoice voteOught to Passadopted
  • May 15, 2025SenateVoice voteEnrolled Bill Amendment # 2025-2223eadopted
  • May 8, 2025HouseVoice voteEnrolled Bill Amendment # 2025-2223eadopted
  • May 22, 2025SenateVoice voteEnrolledadopted

Hearings and debates

  • Jan 29, 2025Public hearingHouse Judiciary45:46–46:531m 7slocated in the stream transcriptPublic Hearing
  • Mar 3, 2025Public hearingHouse Judiciary3:19:50–3:25:065m 16slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2025-0359h; Executive Session
  • Mar 20, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2025-0359h — adopted, voice vote; Amendment # 2025-0359h — adopted, voice vote
  • Apr 2, 2025Public hearingSenate Executive Departments and Administration34:24–35:561m 32slocated in the stream transcript
  • May 1, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • May 8, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2025-2223e — adopted, voice vote
  • May 15, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2025-2223e Adopted — voice vote
  • May 22, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Adopted — voice vote

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Judiciary HJ 2 P. 13
  2. Jan 29, 2025HousePublic Hearing: 01/29/2025 10:00 am LOB 206-208
  3. Mar 3, 2025HouseExecutive Session: 03/03/2025 10:00 am LOB 206-208
  4. Mar 3, 2025House: Ought to Pass with Amendment # 2025-0359h 03/03/2025 (Vote 17-0; CC)
  5. Mar 20, 2025HouseAmendment # 2025-0359h: AA VV 03/20/2025 HJ 9 P. 17
  6. Mar 20, 2025HouseOught to Pass with Amendment 2025-0359h: MA VV 03/20/2025 HJ 9 P. 17
  7. Mar 20, 2025SenIntroduced 03/20/2025 and Referred to Executive Departments and Administration; SJ 9
  8. May 1, 2025Sen: Ought to Pass, 05/01/2025; Vote 5-0; CC; SC 19
  9. May 1, 2025SenOught to Pass: MA, VV; OT3rdg; 05/01/2025; SJ 11
  10. May 15, 2025SenEnrolled Bill Amendment # 2025-2223e Adopted, VV, (In recess of 05/15/2025); SJ 14
  11. May 8, 2025HouseEnrolled Bill Amendment # 2025-2223e: AA VV (in recess of) 05/08/2025 HJ 14 P. 62
  12. May 22, 2025SenEnrolled Adopted, VV, (In recess 05/22/2025); SJ 15
  13. May 22, 2025HouseEnrolled (in recess of) 05/22/2025 HJ 15 P. 53
  14. Jun 10, 2025HouseSigned by Governor Ayotte 06/10/2025; Chapter 76; eff. 01/01/2026

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.