NH HB1583

Authorizes towns and cities to establish infrastructure-based special assessment districts to finance public improvements serving new development, requiring a two-thirds vote of the governing body and majority vote of the legislative body

Eligible infrastructure includes roads, sidewalks, street lighting, water mains, sewer lines, storm water systems, utility extensions, and parking improvements; excludes schools and general government buildings

Assessments must be proportionate to benefits received by each property, using metrics such as frontage, lot size, number of units, or assessed value, and may be collected in annual installments over up to 20 years

Municipalities may issue bonds or notes repaid solely from special assessments, which constitute liens on assessed properties with the same priority as property taxes

Requires public hearing with 14-day notice before establishing a district, and property owners may appeal assessments to the governing body within 30 days and subsequently to superior court