NH SB220

Taxpayers denied tax exemptions, deferrals, or credits may request a public hearing with the assessing officials who made the decision, to be held within 45 days of receiving the written denial

Assessing officials must render an immediate decision on whether to uphold their prior denial before the public hearing concludes

Public notice of the hearing must be published in a local newspaper at least 14 days before the hearing and posted in two locations where the municipality typically posts meeting notices

The applicant must pay hearing notice costs in advance; failure to pay allows officials to deny the application without holding a hearing

The bill takes effect January 1, 2026, and does not limit existing rights to appeal to the Board of Tax and Land Appeals or superior court