HB 1417 · 2026 · House · Municipal and County Government Committee
Local option for land value tax
AI-generatedenabling municipalities, cities, and towns to adopt a land value tax system and making an appropriation therefor.
Enables municipalities, cities, and towns to adopt a land value tax system and appropriates funds to the department of revenue administration to help implement it.AI-generated
Status
Killed in the House — Inexpedient to Legislate · February 19, 2026- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Analysis
This bill enables municipalities, cities, and towns to adopt a land value tax system and appropriates money to the department of revenue administration to help implement such system.
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
““Land value” means the assessed value of a parcel of real property exclusive of the value of any buildings, structures, or other improvements on the parcel.”
“Notwithstanding any other provision of law to the contrary, a municipality may adopt a LVT by the procedure in RSA 76:24 to apply to the municipal portion of the property tax rate.”
“Notwithstanding any provision of law to the contrary, a municipality may adopt a LVT by vote of its legislative body following:”
“Each municipality adopting a LVT shall ensure separate land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J.”
Official record
gc.nh.gov · the authoritative source
Sponsors
Public testimony
8 signed in online · 3 wrote testimony
25% support75% oppose0% neutral
In their wordsVerbatim, exactly as submitted
“Yes The current tax on the built environment is invasive, intrusive, highly subject to interpretation and therefore open to graft. It encourages a 'beggar thy neighbor' approach that degrades real property wealth over time in an effort to reduce assessment.…”
“I support HB 1417 because land value taxation can improve housing affordability and create fairer municipal revenue systems.”
“A NEW TAX. You say you're Republican? This shill's servitude to his housing-industry's masters is hits an apogee.”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Votes
yeanay- Feb 3, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate18–0Overall100% yea
- Feb 19, 2026HouseVoice voteInexpedient to Legislateadopted
Hearings and debates
- Jan 23, 2026Public hearingHouse Municipal and County GovernmentWatchnot located in the transcript — opens the full streamPublic Hearing
- Feb 3, 2026Public hearingHouse Municipal and County Government4:18:34–4:19:411m 7slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Executive Session
- Feb 19, 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
- Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 19
- Jan 23, 2026HousePublic Hearing: 01/23/2026 09:00 am GP 154
- Feb 3, 2026HouseExecutive Session: 02/03/2026 01:00 pm GP 154
- Feb 3, 2026House: Inexpedient to Legislate 02/03/2026 (Vote 18-0; CC) HC 7 P. 17
- Feb 19, 2026HouseInexpedient to Legislate: MA VV 02/19/2026 HJ 5 P. 29
Coverage
No reporting linked yet.
Documents (PDF)
Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.