NH HB1273

Renames "coastal resilience incentive zone" to "flood resilience incentive zone" (FRIZ), expanding eligibility beyond coastal areas to any municipality using the New Hampshire Flood Hazards Viewer to identify at-risk structures

Expands qualifying improvements to include raising structures above base flood elevation, flood diversion systems, drainage gates, sea/lake/river walls, flood-resistant building materials, vegetated rooftops, bioswales, and electrical/mechanical system upgrades that reduce flood damage

Authorizes municipalities to create a FRIZ revolving fund that can receive public and private funding and provide grants or below-market loans to property owners for flood resilience improvements

Allows municipalities to impose a flood resilience fee of up to $0.50 per $1,000 of assessed property value, collected either municipality-wide or only within the FRIZ

Permits municipalities to offer annual property tax credits between $100 and $1,000 for up to 5 years for properties with qualifying flood resilience improvements, with total credits not exceeding the investment value