HB1021 • 2026

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.

Elections Housing Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: David Walker (R), John MacDonald (R), Jim Maggiore (D)
Last action: 2026-07-09
Official status: SIGNED BY GOVERNOR
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

What This Bill Does

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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-07-09 H
Signed by Governor Ayotte 07/02/2026; Chapter 207; eff. 1/1/2027
2026-06-23 S
Enrolled Adopted, VV, (In recess 06/04/2026); SJ 14
2026-06-23 H
Enrolled (in recess of) 06/04/2026 HJ 15
2026-05-21 H
House Concurs with Senate Amendment 2026-1597s (Rep. Alexander Jr.): MA VV 05/21/2026 HJ 14
2026-05-05 S
Committee Amendment #2026-1597s , AA, VV; 05/07/2026; SJ 11
2026-05-05 S
Ought to Pass with Amendment #2026-1597s , MA, VV; OT3rdg; 05/07/2026; SJ 11
2026-04-22 S
Committee Report: Ought to Pass with Amendment #2026-1597s , 05/07/2026; Vote 5-0; CC; SC 17
2026-04-08 S
Hearing: 04/14/2026, Room 122-123, SH, 09:45 am; SC 14
2026-03-17 S
Introduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7
2026-03-11 H
Ought to Pass : MA VV 03/11/2026 HJ 7 P. 47
2026-03-04 H
Committee Report: Ought to Pass 03/03/2026 (Vote 17-0; CC) HC 10 P. 23
2026-02-17 H
Executive Session: 03/03/2026 10:00 am GP 231
2026-02-04 H
Public Hearing: 02/10/2026 09:30 am GP 231
2025-11-07 H
Introduced 01/07/2026 and referred to Housing HJ 1 P. 2

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

CHAPTER 207
HB 1021 - FINAL VERSION

05/07/2026 1597s
2026 SESSION
26-2342
07/05

HOUSE BILL
1021

AN ACT
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.

SPONSORS: Rep. Walker, Straf. 19; Rep. J. MacDonald, Carr. 6; Rep. Maggiore, Rock. 23

COMMITTEE: Housing

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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.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Explanation: Matter added to current law appears in
bold italics.
Matter removed from current law appears [
in brackets and struckthrough.
]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05/07/2026 1597s 26-2342
07/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
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.

Be it Enacted by the Senate and House of Representatives in General Court convened:

207:1 Taxation; Appraisal of Taxable Property; Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program. Amend RSA 75:1-a, I to read as follows:
I. 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. 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.

207:2 Effective Date. This act shall take effect January 1, 2027.

Approved: July 02, 2026
Effective Date: January 01, 2027