RSA 21-J Department of Revenue Administration
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Change 1
21-J:14-b Powers and Duties of the Board.
I. The assessing standards board shall recommend standards and appropriate legislation relative to: (a) Standards 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 standards for monitoring of local assessment practices by the department of revenue administration and standards for audit by the department of revenue administration of municipalities. (c) The establishment of standards for revaluations based on the most recent edition of the Uniform Standards of Professional Appraisal Practice (USPAP). The department of revenue administration shall in its assessment review process incorporate these standards and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These standards shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These standards shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year. (d) [Repealed.] (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; (C) Decertification, suspension, and other disciplinary standards and sanctions; and (D) The definition and practices which constitute sales chasing and penalties associated with knowingly committing or being party to sales chasing. (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 standards and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold at least one public forum annually to receive general comment through verbal and written testimony on assessing standards and practices. A quorum of the board shall not be required to hold such public forum. 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. IV. The board shall meet, at least annually, to review the procedures of the prior year's ratio studies conducted by the department of revenue administration for the purposes of equalization and the evaluation of assessment performance and to establish procedures for improving the ratio studies for the forthcoming property tax year. V. The board shall develop standards for equalization and shall review, revise, and approve the equalization manual published by the department of revenue administration. In developing its standards, the board shall review the standards of the International Association of Assessing Officials and any other standards that are consistent with the work of the board. VI. The board shall annually determine, vote upon, and recommend to the department of revenue administration, the ratio study procedures for use in the forthcoming tax year. Prior to the adoption of such recommendations, the board shall hold at least one public forum annually to receive general comment through verbal and written testimony on the ratio study procedures. A quorum of the board shall not be required to hold such public forum. Source. 2001, 297:2. 2003, 307:8. 2004, 203:3, 4. 2006, 193:2. 2008, 390:8. 2009, 228:1, 2. 2010, 257:1, 3, eff. July 6, 2010. 2012, 30:1, 2, eff. April 1, 2013. 2013, 20:2, eff. July 15, 2013. 2014, 232:1, 2, eff. Sept. 19, 2014. 2017, 132:1, eff. Aug. 15, 2017.
21-J:14-b Powers and Duties of the Board.
I. The assessing standards board shall recommend standards and appropriate legislation relative to: (a) Standards 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 standards for monitoring of local assessment practices by the department of revenue administration and standards for audit by the department of revenue administration of municipalities. (c) The establishment of standards for revaluations based on the most recent edition of the Uniform Standards of Professional Appraisal Practice (USPAP). The department of revenue administration shall in its assessment review process incorporate these standards and report its findings to the assessing standards board and the municipality, in accordance with RSA 21-J:11-a, II. These standards shall be reported to the assessing standards board for all reviews conducted on or after the April 1, 2006 assessment year. These standards shall be incorporated in the assessment review process for all reviews conducted on or after the April 1, 2007 assessment year. (d) [Repealed.] (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; (C) Decertification, suspension, and other disciplinary standards and sanctions; and (D) The definition and practices which constitute sales chasing and penalties associated with knowingly committing or being party to sales chasing. (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 standards and practices developed or identified by the board, pursuant to this section, shall be reviewed and updated annually. The board shall hold at least one public forum annually to receive general comment through verbal and written testimony on assessing standards and practices. A quorum of the board shall not be required to hold such public forum. 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. IV. The board shall meet, at least annually, to review the procedures of the prior year's ratio studies conducted by the department of revenue administration for the purposes of equalization and the evaluation of assessment performance and to establish procedures for improving the ratio studies for the forthcoming property tax year. V. The board shall develop standards for equalization and shall review, revise, and approve the equalization manual published by the department of revenue administration. In developing its standards, the board shall review the standards of the International Association of Assessing Officials and any other standards that are consistent with the work of the board. VI. The board shall annually determine, vote upon, and recommend to the department of revenue administration, the ratio study procedures for use in the forthcoming tax year. Prior to the adoption of such recommendations, the board shall hold at least one public forum annually to receive general comment through verbal and written testimony on the ratio study procedures. A quorum of the board shall not be required to hold such public forum. Source. 2001, 297:2. 2003, 307:8. 2004, 203:3, 4. 2006, 193:2. 2008, 390:8. 2009, 228:1, 2. 2010, 257:1, 3, eff. July 6, 2010. 2012, 30:1, 2, eff. April 1, 2013. 2013, 20:2, eff. July 15, 2013. 2014, 232:1, 2, eff. Sept. 19, 2014. 2017, 132:1, eff. Aug. 15, 2017.
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