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HB 1103 · 2026 · House · Housing Committee

Expanding community revitalization tax credits

AI-generated

allowing municipalities to utilize community revitalization tax relief credits on a wider variety of properties and structures.

Allows municipalities to apply community revitalization tax relief credits to a wider variety of housing and new structures.AI-generated

Status

Signed into law · July 9, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill allows municipalities to utilize community revitalization tax relief credits for certain housing structures and new structures.

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

“A city or town may adopt the provisions of this section by vote of its legislative body, in accordance with the procedures described in RSA 79-E:3, to establish a housing opportunity zone.”
RSA 79-E:4-c
“To be eligible for tax relief under this section, the qualifying structure and property shall be located within the housing opportunity zone established by the municipality.”
RSA 79-E:4-c
“A city or town may adopt the provisions of this section by vote of its legislative body, according to the procedures described in RSA 79-E:3, to establish tax relief for the owners of a building or structure currently being used for office, commercial, or industrial use, in whole or in part, if such use is converted to residential use, in whole or in part.”
RSA 79-E:4-c
“The governing body of a municipality shall designate the area of office, commercial, or industrial use in which the tax relief for qualifying structures shall apply.”
RSA 79-E:4-c

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Allan HowlandDPrime
  • Rep. Brian ColeRVice Chair· Housing
  • Rep. Jim MaggioreDDeputy Ranking Member· Municipal and County Government
  • Sen. Rebecca Perkins KwokaDMinority Leader

Also: Rep. Michael AronR, Rep. David FrachtD, Rep. Julie GilmanD, Rep. Mary Hakken-PhillipsD, Rep. David PreeceD, Sen. David WattersD

Public testimony

38 signed in online · 7 wrote testimony

95% support5% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“Please support a municipalities' utilization of community revitalization tax relief credits as it is an effective tool to create and incentivize more residential housing and not conflict with a municipalities' zoning or Master Plan objectives. Vote Ought to Pass”
— sharon monahan, Peterboroughsupports
“I write in strong support of HB 1103, relative to Community Revitalization Tax Credits.…”
— David Preece, Manchestersupports
“Increasing housing in New Hampshire should be a priority of the legislature. Please support this bill,”
— Nancy Jerauld, Litchfieldsupports

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

Hearings and debates

  • Jan 22, 2026Public hearingHouse Housing5:21:46–5:24:162m 30slocated in the stream transcriptPublic Hearing
  • Mar 3, 2026Public hearingHouse HousingWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2026-0592h; Executive Session
  • Mar 11, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2026-0592h — adopted, voice vote; Amendment # 2026-0592h — adopted, voice vote
  • Apr 21, 2026Public hearingSenate Commerce19:42–30:1410m 32slocated in the stream transcriptHearing
  • May 7, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2026-1717s; Ought to Pass with Amendment # 2026-1717s — adopted, voice vote; Committee Amendment # 2026-1717s — adopted, voice vote
  • May 21, 2026Floor debateHouse floor1:43:04–1:44:121m 8slocated in the stream transcriptHouse Concurs with Senate Amendment 2026-1717s (Rep. Alexander Jr.) — adopted, voice vote
  • Jun 4, 2026Floor 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 7, 2026HouseIntroduced 01/07/2026 and referred to Housing HJ 1 P. 6
  2. Jan 22, 2026HousePublic Hearing: 01/22/2026 02:30 pm GP 231
  3. Mar 3, 2026HouseExecutive Session: 03/03/2026 10:00 am GP 231
  4. Mar 3, 2026House: Ought to Pass with Amendment # 2026-0592h 03/03/2026 (Vote 17-0; CC) HC 10 P. 23
  5. Mar 11, 2026HouseAmendment # 2026-0592h: AA VV 03/11/2026 HJ 7 P. 48
  6. Mar 11, 2026HouseOught to Pass with Amendment 2026-0592h: MA VV 03/11/2026 HJ 7 P. 48
  7. Mar 12, 2026SenIntroduced 03/12/2026 and Referred to Commerce; SJ 7
  8. Apr 21, 2026SenHearing: 04/21/2026, Room 100, SH, 09:45 am; SC 15
  9. May 7, 2026Sen: Ought to Pass with Amendment # 2026-1717s, 05/07/2026; Vote 5-0; CC; SC 17
  10. May 7, 2026SenCommittee Amendment # 2026-1717s, AA, VV; 05/07/2026; SJ 11
  11. May 7, 2026SenOught to Pass with Amendment # 2026-1717s, MA, VV; OT3rdg; 05/07/2026; SJ 11
  12. May 21, 2026HouseHouse Concurs with Senate Amendment 2026-1717s (Rep. Alexander Jr.): MA VV 05/21/2026 HJ 14 P. 12
  13. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 14
  14. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
  15. Jul 2, 2026HouseSigned by Governor Ayotte 07/02/2026; Chapter 212; eff. 8/31/2026

Coverage

No reporting linked yet.

Documents (PDF)

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