New HampshireHB11032025-2026 Regular SessionHouseWALLET

allowing municipalities to utilize community revitalization tax relief credits on a wider variety of properties and structures.

Sponsored By: Allan Howland (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Housing Tax Breaks Change Affordability Rules

Beginning April 1, 2027, New Hampshire municipalities can adopt housing opportunity zones by vote of their legislative body. Both the qualifying building and property must be inside the zone. Municipalities may set local affordability standards, replacing the requirement that at least one-third of homes meet income-affordability standards. Relief starts when the certificate of occupancy is issued. The former 10-year maximum becomes up to 7 years without workforce housing, as state law defines it, or 11 years with it.

More Housing Projects Qualify for Tax Relief

Beginning April 1, 2027, New Hampshire municipalities adopting the applicable programs can protect more housing projects from project-related property-tax increases. Eligible work includes qualifying new housing construction and partial or full conversions of office, commercial, or industrial buildings into homes. For conversions, the local legislative body must adopt the program; local officials designate the area and may set public-benefit criteria. New housing must meet the law's housing opportunity zone and qualifying-structure requirements, and local officials set relief periods within statutory limits. Under the conversion provisions, a property cannot receive relief under the chapter more than once in 20 years.

Sponsors & Cosponsors

Sponsor

Allan Howland
Democratic • House

Cosponsors

Brian D Cole
Republican • House
David Fracht
Democratic • House
David H. Watters
Democratic • Senate
David John Preece
Democratic • House
Jim V. Maggiore
Democratic • House
Julie D Gilman
Democratic • House
Mary A Hakken-Phillips
Democratic • House
Michael Aron
Republican • House
Rebecca Perkins Kwoka
Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

Signed by Governor Ayotte 07/02/2026; Chapter 212; eff. 8/31/2026
7/9/2026House
Enrolled (in recess of) 06/04/2026 HJ 15 P. 52
6/23/2026House
Enrolled Adopted, VV, (In recess 06/04/2026); SJ 14
6/23/2026Senate
House Concurs with Senate Amendment 2026-1717s (Rep. Alexander Jr.): MA VV 05/21/2026 HJ 14 P. 12
5/21/2026House
Ought to Pass with Amendment # 2026-1717s, MA, VV; OT3rdg; 05/07/2026; SJ 11
5/5/2026Senate
Committee Amendment # 2026-1717s, AA, VV; 05/07/2026; SJ 11
5/5/2026Senate
Committee Report: Ought to Pass with Amendment # 2026-1717s, 05/07/2026; Vote 5-0; CC; SC 17
4/29/2026Senate
Hearing: 04/21/2026, Room 100, SH, 09:45 am; SC 15
4/16/2026Senate
Introduced 03/12/2026 and Referred to Commerce; SJ 7
3/17/2026Senate
Ought to Pass with Amendment 2026-0592h: MA VV 03/11/2026 HJ 7 P. 48
3/11/2026House
Amendment # 2026-0592h: AA VV 03/11/2026 HJ 7 P. 48
3/11/2026House
Committee Report: Ought to Pass with Amendment # 2026-0592h 03/03/2026 (Vote 17-0; CC) HC 10 P. 23
3/4/2026House
Executive Session: 03/03/2026 10:00 am GP 231
2/17/2026House
Public Hearing: 01/22/2026 02:30 pm GP 231
1/14/2026House
Introduced 01/07/2026 and referred to Housing HJ 1 P. 6
12/1/2025House

Bill Text

Enrolled
6/23/2026
HTML
Introduced
12/1/2025
PDF
CHAPTERED FINAL VERSION
PDF
Version adopted by both bodies
PDF

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