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HB 1380-LOCAL

requiring the assessment of real property and land be based on replacement or cost-based value.

Filed 2026 · Killed · Municipal and County Government · Taxes - Local

Official record at gencourt.state.nh.us ↗

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On the record

Quoted from the General Court bill status page, not worked out from the docket.

StatusHOUSE
In the HouseINEXPEDIENT TO LEGISLATE
Introduced1/7/2026
Floor date2/19/2026
LSR number2918
Local government impactno
Committee codeH18

Bill text (PDF) ↗

Where it stands

House: INEXPEDIENT TO LEGISLATE

Every floor vote on this bill was a voice or division vote, so there is no record of how individual legislators voted.

A bill goes on the consent calendar when the committee vote was unanimous or nearly so, and any members who dissented did not object to placing it there. It then passes without floor debate. Ten members may file a petition to pull a bill off the consent calendar and have it debated and voted on separately.

Sponsors

Potenza, Kelley(R) Straf 19, Burnham, Claudine(R) Straf 2, DeRoy, Susan(R) Straf 3, Osborne, Jason(R) Rock 2, Wheeler, Jonah(D) Hills 33
Prime sponsor in bold. From the General Court sponsor file.

What happened

Every action recorded in the official docket, in order. Each line ends with the journal or calendar that recorded it; where we have the document, that citation links to it.

Votes

Roll call tallies and individual votes from the General Court roll call files. Presiding, excused and absent are shown separately: one member presides over each House roll call and does not vote except to break a tie.

Inexpedient to Legislate

February 19, 2026 · House · None–None, adopted

Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.

Committee reports

Reproduced from the House Calendar in the committee’s own words.

Committee — INEXPEDIENT TO LEGISLATE

Rep. Laurel Stavis

This bill proposes to create a new chapter in RSA 75 titled “The Replacement Value Property Assessment Act” (SAFE). Under the Act, real property would be assessed in an entirely different way than how it is currently valued by the Department of Revenue Administration (DRA). Rather than basing assessments on comparative sales of properties in the municipality, the SAFE Act would base them only on current replacement value. The bill’s sponsor cited rapidly rising sale prices of New Hampshire homes as evidence of speculation rather than actual value, and claimed that basing those prices on replacement cost alone would lower taxes for homeowners. The committee heard testimony from the DRA as well as assessors who showed that the system this bill proposes is unworkable for a number of reasons. To cite just two, the bill requires the DRA to produce an Annual Report, beginning in 2028, listing categories such as the number and outcome of taxpayer appeals under the new, proposed system and the average change in assessed value compared to what they would have been under the previous system. The bill also, if passed and signed into law, would have an effective date of July 1, 2026. The DRA stated that it would be nearly impossible to convert to this system and, even if it were, would cost hundreds of thousands of dollars, require more employees, and take several years to implement. The agency further stated that the Annual Report mandated in this bill relied on data to which the DRA does not have access. For these reasons and because of similar testimony from assessors who appeared at the hearing, the committee recommendation is Inexpedient to Legislate. Vote 18-0.

Hearings and recordings

Recordings are the General Court’s own, on YouTube. Start times are estimates unless stated otherwise, and the player opens early.

Page generated 2026-09-03 from data published by the New Hampshire General Court. Granite Record is an independent project, not affiliated with the General Court. The official record always takes precedence. Corrections: [email protected]