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HB 1400 · 2026 · House · Municipal and County Government Committee

Opt-out from local property tax exemptions

AI-generated

creating a property tax exemption and credit opt-out mechanism.

Allows property owners to opt out of contributing toward locally adopted property tax credits or exemptions by annually filing form PA-29, unless currently receiving such benefits.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 5, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill allows property owners to opt out of contributing toward locally adopted property tax credits or exemptions by annually submitting form PA-29, unless they are currently receiving such benefits.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Jonathan SmithRPrime
  • Rep. Lino AvellaniRVice Chair· Labor, Industrial and Rehabilitative Services
  • Rep. John MacDonaldRVice Chair· Municipal and County Government
  • Rep. Katy PeternelRVice Chair· Education Policy and Administration
  • Rep. James SpillaneRChair· Fish and Game and Marine Resources
  • Sen. Mark McConkeyRChair· Capital Budget

Also: Rep. Len TurcotteR

Public testimony

21 signed in online · 6 wrote testimony

10% support90% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I oppose HB1400 because it would create a large loophole for tax evasion.”
— Mary Hakken-Phillips, Hanoveropposes
“My name is Karen and I live and vote in Bristol. I OPPOSE this bill to create a property tax exemption and credit opt-out mechanism.”
— Karen Bemis, Bristolopposes
“Why would one taxpayer be able to exempt himself/herself from paying their justly assessed real estate taxes due to exemptions and credits duly adopted by the municipality's legislative body?…”
— Stephen Buckley, Keeneopposes

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

Read the testimony · as of Aug 12, 2026

Hearings

  • 2026-01-169:00 amHouse Municipal and County GovernmentGP 154Public hearing

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 18
  2. Jan 16, 2026HousePublic Hearing: 01/16/2026 10:30 am GP 154
  3. Jan 16, 2026HouseExecutive Session: 01/16/2026 10:30 am GP 154
  4. Jan 16, 2026House: Inexpedient to Legislate 01/16/2026 (Vote 16-0; CC) HC 5 P. 12
  5. Feb 5, 2026HouseInexpedient to Legislate: MA VV 02/05/2026 HJ 3 P. 15

Coverage

No reporting linked yet.

Documents (PDF)

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