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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.

In the bill's words

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

“A property owner may opt out of contributing towards all locally adopted property tax credits or exemptions by checking the appropriate box on form PA-29 and submitting that form annually by April 15th.”
Section 1

Official record

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

Votes

yeanay
Starting text: Bill as introduced
  • Jan 16, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate16–0
    Overall
    100% yea
  • Feb 5, 2026HouseVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 16, 2026Public hearingHouse Municipal and County Government6:17:37–6:21:123m 35slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Public Hearing; Executive Session
  • Feb 5, 2026Floor 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 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.