I. The assessing standards board shall recommend guidelines and appropriate legislation relative to: (a) Guidelines to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system. (b) The establishment of guidelines for monitoring of local assessment practices by the department of revenue administration and guidelines for audit by the department of revenue administration of municipalities. (c) The establishment of guidelines for revaluations based on the most recent edition of USPAP Standard 6. The department of revenue administration shall in its assessment review process incorporate these guidelines and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These guidelines shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These guidelines shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year. (d) The identification of practices which constitute sales-chasing and penalties to be adopted by the legislature regarding such practices. (e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state. I-a. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to: (a)(1) The establishment of the following standards for assessing officials: (A) Certification standards; (B) Continuing education standards; and (C) Revocation , suspension, and other disciplinary standards and sanctions. (2) The department of revenue administration shall be responsible for the enforcement of the standards adopted under subparagraph (a)(1). (b) The forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and to assure a fair opportunity for public comment. (c) The establishment of practices and procedures for mass appraisal which shall become standards for assessing officials. (d) The method of calculation and procedures to be used beginning July 1, 2010 to determine the amount of the residential property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a. Such rules may include consideration of whether or not subsidies used to develop the properties, including tax credits, grants, and below-rate financing, should be included in the assessment determination. II. All guidelines and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold a series of at least 3 public forums annually throughout the state to receive general comment through verbal and written testimony on assessing guidelines and practices. A quorum of the board shall not be required to hold such public forums. III. The board, on or before December 1 of each year, shall report its findings and recommendations for proposed legislation to the governor, the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, and the state library.
Source. 2001, 297:2, eff. Sept. 15, 2001. 2003, 307:8, eff. July 1, 2003. 2004, 203:3, 4, eff. June 11, 2004. 2006, 193:2, eff. May 30, 2006. 2008, 390:8, eff. July 1, 2008. 2009, 228:1, 2, eff. Sept. 14, 2009.
I. The assessing standards board shall recommend guidelines and appropriate legislation relative to: (a) Guidelines to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system. (b) The establishment of guidelines for monitoring of local assessment practices by the department of revenue administration and guidelines for audit by the department of revenue administration of municipalities. (c) The establishment of guidelines for revaluations based on the most recent edition of USPAP Standard 6. The department of revenue administration shall in its assessment review process incorporate these guidelines and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These guidelines shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These guidelines shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year. (d) The identification of practices which constitute sales-chasing and penalties to be adopted by the legislature regarding such practices. (e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state. I-a. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to: (a)(1) The establishment of the following standards for assessing officials: (A) Certification standards; (B) Continuing education standards; and (C) Revocation , suspension, and other disciplinary standards and sanctions. (2) The department of revenue administration shall be responsible for the enforcement of the standards adopted under subparagraph (a)(1). (b) The forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and to assure a fair opportunity for public comment. (c) The establishment of practices and procedures for mass appraisal which shall become standards for assessing officials. (d) The method of calculation and procedures to be used beginning July 1, 2010 to determine the amount of the residential property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a. Such rules may include consideration of whether or not subsidies used to develop the properties, including tax credits, grants, and below-rate financing, should be included in the assessment determination. II. All guidelines and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold a series of at least 3 public forums annually throughout the state to receive general comment through verbal and written testimony on assessing guidelines and practices. A quorum of the board shall not be required to hold such public forums. III. The board, on or before December 1 of each year, shall report its findings and recommendations for proposed legislation to the governor, the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, and the state library.
Source. 2001, 297:2, eff. Sept. 15, 2001. 2003, 307:8, eff. July 1, 2003. 2004, 203:3, 4, eff. June 11, 2004. 2006, 193:2, eff. May 30, 2006. 2008, 390:8, eff. July 1, 2008. 2009, 228:1, 2, eff. Sept. 14, 2009.
I. The assessing standards board shall recommend guidelines and appropriate legislation relative to: (a) Guidelines to be followed by assessors, selectmen, and boards of assessors throughout the state, relating to the administration of the property tax and assessment of real property used in any state property tax system. (b) The establishment of guidelines for monitoring of local assessment practices by the department of revenue administration and guidelines for audit by the department of revenue administration of municipalities. (c) The establishment of guidelines for revaluations based on the most recent edition of USPAP Standard 6. The department of revenue administration shall in its assessment review process incorporate these guidelines and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These guidelines shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These guidelines shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year. (d) The identification of practices which constitute sales-chasing and penalties to be adopted by the legislature regarding such practices. (e) Any study conducted for the purpose of determining the status of assessing practices or the improvement of assessing in the state. I-a. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to: (a)(1) The establishment of the following standards for assessing officials: (A) Certification standards; (B) Continuing education standards; and (C) Revocation , suspension, and other disciplinary standards and sanctions. (2) The department of revenue administration shall be responsible for the enforcement of the standards adopted under subparagraph (a)(1). (b) The forms and procedures necessary to fulfill the duties of the board consistent with board recommendations and to assure a fair opportunity for public comment. (c) The establishment of practices and procedures for mass appraisal which shall become standards for assessing officials. (d) The method of calculation and procedures to be used beginning July 1, 2010 to determine the amount of the residential property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a. Such rules may include consideration of whether or not subsidies used to develop the properties, including tax credits, grants, and below-rate financing, should be included in the assessment determination. II. All guidelines and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold a series of at least 3 public forums annually throughout the state to receive general comment through verbal and written testimony on assessing guidelines and practices. A quorum of the board shall not be required to hold such public forums. III. The board, on or before December 1 of each year, shall report its findings and recommendations for proposed legislation to the governor, the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, and the state library.
Source. 2001, 297:2, eff. Sept. 15, 2001. 2003, 307:8, eff. July 1, 2003. 2004, 203:3, 4, eff. June 11, 2004. 2006, 193:2, eff. May 30, 2006. 2008, 390:8, eff. July 1, 2008. 2009, 228:1, 2, eff. Sept. 14, 2009.
