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HB 1296 · 2026 · House · Municipal and County Government Committee

Elderly property tax exemption thresholds

AI-generated

relative to the conditions for, and procedures for the adoption of, the elderly tax exemption.

Raises the income and asset value thresholds for eligibility for the elderly property tax exemption.AI-generated

Status

Killed in the Senate — Inexpedient to Legislate · March 20, 2026
  1. ✓Introduced
  2. ✓House
  3. ✕Senate
  4. Governor
  5. Law

Analysis

This bill raises the income and asset value minimum thresholds for the elderly exemption tax credit.

From the bill's official ANALYSIS section.

In the bill's words

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

“Under no circumstances shall the amount determined by the city or town be less than [$13,400] $23,300 for a single person or [$20,400] $35,500 for married persons.”
Section 1
“The commissioner shall publish the updated threshold amounts by technical information release not later than March 15 preceding the tax year.”
Section 2
“An elderly exemption, based on assessed value for qualified taxpayers, may be granted for a different dollar amount determined by the town or city, to a person 65 years of age up to 75 years, to a person 75 years of age up to 80 years, and to a person 80 years of age or older.”
Section 3
“A town or city that has previously adopted the provisions of RSA 72:39-a shall not be required to readopt its provisions following publication of updated threshold amounts, which shall only apply to increase but not to lower that municipality’s exemptions notwithstanding RSA 72:27-a, IV, unless the municipality chooses to modify or rescind its adoption as set forth in RSA 72:27-a, III.”
Section 4

Official record

gc.nh.gov · the authoritative source

Sponsors

Rep. Eileen KellyDPrime
  • Rep. Susan AlmyDRanking Member· Ways and Means
  • Rep. John CloutierDRanking Member· Public Works and Highways
  • Rep. Hope DamonDDeputy Ranking Member· Education Funding
  • Rep. Mary Jane WallnerDSenior Democratic Advisor

Also: Rep. Dick AmesD, Rep. Tony CaplanD, Rep. Mary Hakken-PhillipsD, Rep. Daniel Popovici-MullerR

Public testimony

47 signed in online · 18 wrote testimony

100% support0% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I support HB1296 because I believe it has the critical guardrails on the legislation to prevent tax evasion and is a welcome source of relief.”
— Mary Hakken-Phillips, Hanoversupports
“My name is Karen and I live and vote in Bristol. I SUPPORT this reasonable and responsible mechanism for tax relief to low-income seniors.”
— Karen Bemis, Bristolsupports
“This is non-partisan legislation and should be passed to recognize the steep burden upon elderly homeowners when their financial abilities do not keep up with the reality of the times.”
— Marie Nardino, Andoversupports

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 20, 2026HouseCommittee report· consent calendar: Ought to Pass with Amendment # 2026-0152h17–1
    Overall
    94% yea
  • Feb 5, 2026HouseVoice voteAmendment 2026-0152hadopted
  • Feb 5, 2026HouseVoice voteOught to Pass with Amendment 2026-0152hadopted
    Resulting text: Bill as amended by the House
  • Mar 26, 2026SenateCommittee report: Inexpedient to Legislate5–0
    Overall
    100% yea
  • Mar 26, 2026SenateVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 16, 2026Public hearingHouse Municipal and County Government3:24:12–3:30:496m 37slocated in the stream transcriptPublic Hearing; Executive Session
  • Feb 5, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2026-0152h — adopted, voice vote; Amendment # 2026-0152h — adopted, voice vote
  • Mar 10, 2026Public hearingSenate Election Law and Municipal Affairs55:41–1:05:079m 26slocated in the stream transcriptHearing
  • Mar 26, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Inexpedient to Legislate; Vote 5-0; CC; Inexpedient 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. 14
  2. Jan 16, 2026HousePublic Hearing: 01/16/2026 10:45 am GP 154
  3. Jan 16, 2026HouseExecutive Session: 01/16/2026 10:45 am GP 154
  4. Jan 20, 2026House: Ought to Pass with Amendment # 2026-0152h 01/20/2026 (Vote 17-1; CC) HC 5 P. 11
  5. Feb 5, 2026HouseAmendment # 2026-0152h: AA VV 02/05/2026 HJ 3 P. 14
  6. Feb 5, 2026HouseOught to Pass with Amendment 2026-0152h: MA VV 02/05/2026 HJ 3 P. 14
  7. Feb 5, 2026SenIntroduced 02/05/2026 and Referred to Election Law and Municipal Affairs; SJ 4
  8. Mar 10, 2026SenHearing: 03/10/2026, Room 122-123, SH, 09:45 am; SC 9
  9. Mar 26, 2026Sen: Inexpedient to Legislate; Vote 5-0; CC; 03/26/2026; SC 11
  10. Mar 26, 2026SenInexpedient to Legislate, MA, VV === BILL KILLED ===; 03/26/2026; SJ 7

Coverage

No reporting linked yet.

Documents (PDF)

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