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HB 101 · 2025 · House · Municipal and County Government Committee

Property tax exemption for seniors

AI-generated

relative to exempting certain elderly homeowners from paying property taxes.

Creates a qualified persons tax exemption allowing certain elderly homeowners property tax relief on their primary residence.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 6, 2025
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill creates a qualified persons tax exemption to allow certain seniors property tax relief on their primary residence.

From the bill's official ANALYSIS section.

In the bill's words

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

“A town or city may adopt or rescind the elderly homeowner tax exemption established under this section by the procedure in RSA 72:27-a.”
RSA 72:39-c
“An elderly homeowner exemption, based on assessed value for qualified taxpayers, shall be granted for a different dollar amount determined by the town or city to a person 72 years of age or older.”
RSA 72:39-d
“"Residence" means the housing unit, land, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as home to the exclusion of any other places where the person may temporarily live.”
RSA 72:39-c
“"Residence" shall exclude attached dwelling units, unattached structures, or any area or land of the residence used or intended for commercial or other nonresidential purposes.”
RSA 72:39-c

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Mike BelcherRPrime
  • Rep. Michael MoffettRChair· State-Federal Relations and Veterans Affairs

Also: Rep. Matt Sabourin dit ChoinièreR, Rep. John SellersR

Public testimony

2 signed in online

50% support50% oppose0% neutral

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Jan 23, 2025HouseCommittee report· consent calendar: Inexpedient to Legislate18–0
    Overall
    100% yea
  • Feb 6, 2025HouseVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 13, 2025Public hearingHouse Municipal and County Government3:07:33–3:08:421m 9slocated in the stream transcriptPublic Hearing
  • Jan 23, 2025Public hearingHouse Municipal and County Government6:08:28–6:14:516m 23slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Executive Session
  • Feb 6, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamInexpedient to Legislate — 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 Municipal and County Government HJ 2 P. 5
  2. Jan 13, 2025HousePublic Hearing: 01/13/2025 01:00 pm LOB 301-303
  3. Jan 23, 2025HouseExecutive Session: 01/23/2025 01:40 pm LOB 301-303
  4. Jan 23, 2025House: Inexpedient to Legislate 01/23/2025 (Vote 18-0; CC) HC 10 P. 5
  5. Feb 6, 2025HouseInexpedient to Legislate: MA VV 02/06/2025 HJ 4 P. 7

Coverage

No reporting linked yet.

Documents (PDF)

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