HB 1580 · 2026 · House · Ways and Means Committee
Surcharge on second homes
AI-generatedrelative 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- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Analysis
This bill creates a tax against properties that do not act as primary residences.
From the bill's official ANALYSIS section.
Official record
gc.nh.gov · the authoritative source
Sponsors
- 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 argumentsIn 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.…”
“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.…”
“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”
“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.…”
“Good afternoon my name is William Morrocco and i own a house in whitefield. Yes it is indeed my second residence.…”
“I oppose this bill and its potential negative impact to an important part of my families income.”
“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.”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Hearings
- 2026-01-1210:00 amHouse Ways and MeansGP 159Public hearing
- 2026-01-261:00 pmHouse Ways and MeansGP 159Public hearingcancelled
- 2026-01-262:00 pmHouse Ways and MeansGP 159Public hearingcancelled
- 2026-01-281:00 pmHouse Ways and MeansGP 154Public hearingrescheduled
- 2026-01-282:00 pmHouse Ways and MeansGP 154Public hearingrescheduled
Legislative history
- Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 26
- Jan 12, 2026HousePublic Hearing: 01/12/2026 10:30 am GP 159
- Jan 26, 2026House==CANCELLED== Full Committee Work Session: 01/26/2026 01:00 pm GP 159
- Jan 26, 2026House==CANCELLED== Executive Session: 01/26/2026 02:00 pm GP 159
- Jan 28, 2026HouseFull Committee Work Session: 01/28/2026 01:00 pm GP 159
- Jan 28, 2026HouseExecutive Session: 01/28/2026 02:00 pm GP 154
- Jan 28, 2026HouseMajority : Inexpedient to Legislate 01/28/2026 (Vote 16-3; RC) HC 6 P. 21
- Feb 2, 2026HouseMinority : Ought to Pass with Amendment # 2026-0278h
- 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.