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HB 1707 · 2026 · House · Ways and Means Committee

Vacancy tax and first-time buyer exemption

AI-generated

creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

Requires owners of properties unoccupied or used as short-term rentals for at least six months of the year to pay an additional tax equal to the property's regular tax bill, and creates a one-time real estate transfer tax exemption for qualifying low- and moderate-income first-time home buyers and their sellers.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 an additional property tax for certain unoccupied properties and creates a housing transfer tax exemption for certain low- and moderate-income home buyers.

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

“Any owner of property that is unoccupied for at least 6 months of the tax year, or is occupied as a short-term rental for at least 6 months of the tax year, shall be required to pay to the department of revenue administration a sum equal to the total of all property taxes, fees, and interest owed on that property to any municipality, city, town, village, or unincorporated place.”
RSA 72:6-b
“There shall be a one-time exemption allowed against the entirety of the tax due under this chapter in any given tax year.”
RSA 78-B:14

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Ellen ReadDPrimeDeputy Ranking Member· Housing
  • Rep. Heath HowardDDeputy Ranking Member· Executive Departments and Administration

Also: Rep. Jonah WheelerD

Public testimony

114 signed in online · 97 wrote testimony

7% support92% oppose1% neutral

ForSTRs are commercial income properties, not homes

AgainstTax effectively doubles the property tax burden

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“Glad to see this filed Short term rentals are income deriving structures, not homes FYI short term rental owners do Not pay rooms and meals tax the guests do”
— 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 potentially negative impact on my families income.”
— Scott Bernard, Concordopposes
“Testimony on New Hampshire HB1707: An Intersectional Perspective New Hampshire's HB1707, which proposes an additional property tax on unoccupied homes while providing a housing transfer tax exemption for low- and moderate-income buyers, raises significant issues regarding equity, housing accessibility, and socioeconomic implications.…”
— georgina lambert, BELMONTneutral

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· consent calendar: Inexpedient to Legislate19–0
    Overall
    100% yea
  • Feb 12, 2026HouseVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 12, 2026Public hearingHouse Ways and Means2:21:14–2:33:0311m 49slocated in the stream transcriptPublic Hearing
  • Jan 28, 2026Public hearingHouse Ways and Means4:40:43–4:43:573m 14slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Full Committee Work Session; Executive Session
  • Feb 12, 2026Floor debateHouse floor9:15–9:5944slocated in the stream transcriptInexpedient 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 Ways and Means HJ 1 P. 32
  2. Jan 12, 2026HousePublic Hearing: 01/12/2026 11:00 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, 2026House: Inexpedient to Legislate 01/28/2026 (Vote 19-0; CC) HC 6 P. 9
  8. Feb 12, 2026HouseInexpedient to Legislate: MA VV 02/12/2026 HJ 4 P. 9

Coverage

No reporting linked yet.

Documents (PDF)

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