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HB 1580 · 2026 · House · Ways and Means Committee

Surcharge on second homes

AI-generated

relative to the taxation of non-primary residences.

Imposes an annual 0.75 percent surcharge on the assessed value of residential properties over $500,000 that are not the owner's principal place of abode, with exemptions for long-term rentals and certain owners, and revenue remitted to municipalities.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 12, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill creates a tax against properties that do not act as primary residences.

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

““Non-primary residence” means any residential property, including single-family homes, condominiums, or mobile homes, that is not the owner’s principal place of abode.”
RSA 72:6-b
“"Principal place of abode" means a dwelling where an owner resides for at least 183 days per calendar year and lists as their residence for purposes of voter registration, driver’s license registration, or tax filing purposes.”
RSA 72:6-b
““Residential property” means any real estate, whether improved or unimproved, used primarily for residential purposes, including structures and associated land.”
RSA 72:6-b
“An annual non-primary residence surcharge shall be levied on the assessed market value of any residential property classified as a non-primary residence.”
RSA 72:6-b

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Jonah WheelerDPrime
  • Rep. Marjorie SmithDRanking Member· Judiciary

Also: Rep. Peter LeishmanD, Rep. Matthew CokerR, Rep. Kelley PotenzaR

Public testimony

117 signed in online · 96 wrote testimony

8% support91% oppose1% neutral

ForNon-primary residences strain local services without equitable contribution

AgainstThreatens financial viability of small rental owners vs. corporations

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“Brief Statement in Support of HB 1580 I support this bill as a primary resident of New Hampshire who pays nearly $10,000 a year in property taxes and cannot afford a second home.…”
— Kelly Bokhan, Loudonsupports
“We have a short term rental. It is a small unheated cabin we rent to hikers in the summer and early fall. We call it Basecamp.…”
— Gunnar Baldwin, Thorntonsupports
“I'm thrilled to see something bring done about this any STR owners that aren't happy about it can rent to long term tenants and avoid the increase”
— Maura Annette Chappelle, Colebrooksupports
“I have what is called a quarter share condominium in the White Mountains. I use it on a regular basis. When I or my family are unable to use it I have it on AIRBNB to give an opportunity for someone else to enjoy my unit.…”
— Marilyn Kellogg, Kingstonopposes
“Good afternoon my name is William Morrocco and i own a house in whitefield. Yes it is indeed my second residence.…”
— William Morrocco, Whitefieldopposes
“I oppose this bill and its potential negative impact to an important part of my families income.”
— Scott Bernard, Concordopposes
“AIRBB has changed from its early roots. Any legislation should take that into consideration. I personally am in favor of leaving AIRBBs that are also owner occupied out of any legislation. Non owner occupied AirBBs could be possibly be subject to additional scrutiny.”
— Mike Dolpies, Northfieldneutral

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 28, 2026HouseCommittee report· regular calendar: Inexpedient to Legislate16–3
    Overall
    84% yea
  • Feb 12, 2026HouseRoll callInexpedient to LegislateAdopted284–55How they voted
    Overall
    84% yea
    Republicans
    184–299% yea
    Democrats
    100–5365% yea

Hearings and debates

  • Jan 12, 2026Public hearingHouse Ways and Means1:31:00–1:38:477m 47slocated in the stream transcriptPublic Hearing
  • Jan 28, 2026Public hearingHouse Ways and Means4:36:53–4:41:264m 33slocated in the stream transcriptMajority Committee Report: Inexpedient to Legislate — roll call; Full Committee Work Session; Executive Session
  • Feb 12, 2026Floor debateHouse floor6:00:38–6:05:505m 12slocated in the stream transcriptInexpedient to Legislate — adopted, roll call 284-55

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 Ways and Means HJ 1 P. 26
  2. Jan 12, 2026HousePublic Hearing: 01/12/2026 10:30 am GP 159
  3. Jan 26, 2026House==CANCELLED== Full Committee Work Session: 01/26/2026 01:00 pm GP 159
  4. Jan 26, 2026House==CANCELLED== Executive Session: 01/26/2026 02:00 pm GP 159
  5. Jan 28, 2026HouseFull Committee Work Session: 01/28/2026 01:00 pm GP 159
  6. Jan 28, 2026HouseExecutive Session: 01/28/2026 02:00 pm GP 154
  7. Jan 28, 2026HouseMajority : Inexpedient to Legislate 01/28/2026 (Vote 16-3; RC) HC 6 P. 21
  8. Feb 2, 2026HouseMinority : Ought to Pass with Amendment # 2026-0278h
  9. Feb 12, 2026HouseInexpedient to Legislate: MA RC 284-55 02/12/2026 HJ 4 P. 71

Coverage

No reporting linked yet.

Documents (PDF)

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