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HB 1021 · 2026 · House · Housing Committee

Low-income housing tax credit deadline

AI-generated

amending the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

Amends the deadline for providing written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.AI-generated

Status

Signed into law · July 9, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill amends the date to provide written notice to a municipality of a taxpayer's election to be assessed under the low-income housing tax credit program.

From the bill's official ANALYSIS section.

In the bill's words

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

“To make an election for an appraisal of property subject to a housing covenant under the low-income housing tax credit program, the taxpayer shall, [by October 1 preceding the tax year for which the election is sought] on or before April 15, provide written notice to the municipality of the taxpayer's election to be assessed under this section, using a form prepared by the department of revenue administration.”
Section 207:1
“A property that as of April 1 of the tax year is under construction shall not be eligible to apply for assessment under this section.”
Section 207:1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. David WalkerRPrime
  • Rep. John MacDonaldRVice Chair· Municipal and County Government
  • Rep. Jim MaggioreDDeputy Ranking Member· Municipal and County Government

Public testimony

4 signed in online · 1 wrote testimony

50% support50% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I support HB 1021 because aligning the LIHTC assessment election deadline with standard tax timelines improves clarity for municipalities and protects affordable housing developments from avoidable administrative issues.…”
— Hannah Meiselman, Manchestersupports

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

Hearings and debates

  • Feb 10, 2026Public hearingHouse Housing39:11–46:287m 17slocated in the stream transcriptPublic Hearing
  • Mar 3, 2026Public hearingHouse HousingWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Executive Session
  • Mar 11, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass — adopted, voice vote
  • Apr 14, 2026Public hearingSenate Election Law and Municipal Affairs31:22–32:291m 7slocated in the stream transcriptHearing
  • May 7, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2026-1597s; Ought to Pass with Amendment # 2026-1597s — adopted, voice vote; Committee Amendment # 2026-1597s — adopted, voice vote
  • May 21, 2026Floor debateHouse floor1:38:50–1:39:571m 7slocated in the stream transcriptHouse Concurs with Senate Amendment 2026-1597s (Rep. Alexander Jr.) — adopted, voice vote
  • Jun 4, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled 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 Housing HJ 1 P. 2
  2. Feb 10, 2026HousePublic Hearing: 02/10/2026 09:30 am GP 231
  3. Mar 3, 2026HouseExecutive Session: 03/03/2026 10:00 am GP 231
  4. Mar 3, 2026House: Ought to Pass 03/03/2026 (Vote 17-0; CC) HC 10 P. 23
  5. Mar 11, 2026HouseOught to Pass: MA VV 03/11/2026 HJ 7 P. 47
  6. Mar 12, 2026SenIntroduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7
  7. Apr 14, 2026SenHearing: 04/14/2026, Room 122-123, SH, 09:45 am; SC 14
  8. May 7, 2026Sen: Ought to Pass with Amendment # 2026-1597s, 05/07/2026; Vote 5-0; CC; SC 17
  9. May 7, 2026SenCommittee Amendment # 2026-1597s, AA, VV; 05/07/2026; SJ 11
  10. May 7, 2026SenOught to Pass with Amendment # 2026-1597s, MA, VV; OT3rdg; 05/07/2026; SJ 11
  11. May 21, 2026HouseHouse Concurs with Senate Amendment 2026-1597s (Rep. Alexander Jr.): MA VV 05/21/2026 HJ 14 P. 11
  12. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 14
  13. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
  14. Jul 2, 2026HouseSigned by Governor Ayotte 07/02/2026; Chapter 207; eff. 1/1/2027

Coverage

No reporting linked yet.

Documents (PDF)

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