New Hampshire HB 1580: relative to the taxation of non-primary residences.

Bill Text

HB 1580-FN-LOCAL - AS INTRODUCED

2026 SESSION

 26-3223

 07/08

HOUSE BILL 1580-FN-LOCAL

AN ACT relative to the taxation of non-primary residences.

SPONSORS: Rep. Wheeler, Hills. 33; Rep. Leishman, Hills. 33; Rep. Coker, Belk. 2; Rep. Potenza, Straf. 19; Rep. M. Smith, Straf. 10

COMMITTEE: Ways and Means

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ANALYSIS

 This bill creates a tax against properties that do not act as primary residences.

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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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-3223

 07/08

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to the taxation of non-primary residences.

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

 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 

 72:6-b Non-Primary Residence Surcharge. 

 I. As used in this section: 

 (a) “Non-primary residence” means any residential property, including single-family homes, condominiums, or mobile homes, that is not the owner’s principal place of abode.

 (b) "Principal place of abode" means a dwelling where an owner resides for at least 183 days per calendar year and lists as their residence for purposes of voter registration, driver’s license registration, or tax filing purposes.

 (c) “Residential property” means any real estate, whether improved or unimproved, used primarily for residential purposes, including structures and associated land. 

 II.(a) An annual non-primary residence surcharge shall be levied on the assessed market value of any residential property classified as a non-primary residence. 

 (b) The annual surcharge under subparagraph (a) shall be 0.75 percent of the assessed market value of the entire property, including all lands and structures, as determined by assessing officials under RSA 75:1, in addition to the standard property tax. 

 III.(a) The surcharge under paragraph II shall not apply to: 

 (1) Properties used as the owner’s principal place of abode.

 (2) Long-term rental properties leased for 6 or more consecutive months per year to the same tenant.

 (3) Properties with an assessed market value below $500,000.

 (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b.

 (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration.

 IV.(a) Owners of residential properties shall annually certify the occupancy status of the property as part of their filing under paragraph III(b). 

 (b) The department of revenue administration, pursuant to RSA 541-A, shall develop rules for identifying non-primary residences, including verification through residency records, utility usage, or other evidence measures.

 (c) Municipal assessing officials shall annually update and maintain a registry of non-primary residences and report certifications for use by the department of revenue administration.

 (d) A resident's willful failure to accurately certify a property's occupancy status shall result an additional 10 percent property surcharge.

 V.(a) All revenues collected under this section shall be remitted to the municipality in which the property is located, to be used exclusively for reducing municipal property taxes or funding local schools, infrastructure projects, conservation programs, or other services that benefit the community. 

 (b) Municipalities shall report surcharge revenues and its use to the department of revenue administration annually by December 31. 

 VI. Property owners may appeal the classification of a property as a non-primary residence or the assessed surcharge to the municipal board of tax and land appeals within 30 days of receiving their tax bill. 

 2 Effective Date. This act shall take effect April 1, 2027. 

 LBA

 26-3223

 12/4/25

HB 1580-FN-LOCAL- FISCAL NOTE

AS INTRODUCED

AN ACT relative to the taxation of non-primary residences.

FISCAL IMPACT: This bill does not provide funding, nor does it authorize new positions.

 Estimated State Impact

FY 2026

FY 2027

FY 2028

FY 2029

 Revenue

$0

$0

$0

$0

 Revenue Fund(s)

None

 Expenditures*

$0

$75,000

$0

$0

 Funding Source(s)

General Fund

 Appropriations*

$0

$0

$0

$0

 Funding Source(s)

None

 *Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill

 Estimated Political Subdivision Impact

FY 2026

FY 2027

FY 2028

FY 2029

 County Revenue

$0

$0

$0

$0

 County Expenditures

$0

$0

$0

$