# New Hampshire SB91: allowing one-time special appraisals of residences located in commercial zones.

New Hampshire SB91, allowing one-time special appraisals of residences located in commercial zones., is a 2025-2026 Regular Session Senate bill sponsored by Keith R. Murphy (Republican); status signed, last action 2025-06-11 (Signed by the Governor on 06/10/2025; Chapter 0087; Effective 04/01/2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NH-SB91-2025-2026
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New Hampshire SB91
- State: New Hampshire
- Session: 2025-2026 Regular Session
- Title: allowing one-time special appraisals of residences located in commercial zones.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-22
- Last action: 2025-06-11, Signed by the Governor on 06/10/2025; Chapter 0087; Effective 04/01/2026
- Sponsor: Keith R. Murphy (Republican)
- Cosponsors: 3
- Touches household money: yes
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Special tax appraisals for business-zone homes: benefit, low. Beginning April 1, 2026, recorded owners of homes in commercial or industrial zones can apply for a special tax appraisal. It values the home based on its current residential use, not its potential value for other uses. Owners apply to local selectmen or assessors using their form by April 15 of an…

## Sponsors and cosponsors

- Sponsor: Keith R. Murphy (Republican), Senate
- Cosponsor: Daniel E. Innis (Republican), Senate
- Cosponsor: Jason M. Osborne (Republican), House
- Cosponsor: Joe H. Alexander (Republican), House

## Actions (12)

- 2025-06-11: Signed by the Governor on 06/10/2025; Chapter 0087; Effective 04/01/2026 (Senate)
- 2025-06-03: Enrolled Adopted, VV, (In recess 05/22/2025); SJ 15 (Senate)
- 2025-06-03: Enrolled (in recess of) 05/22/2025 HJ 15 P. 53 (House)
- 2025-05-01: Ought to Pass: MA VV 05/01/2025 HJ 13 P. 7 (House)
- 2025-04-17: Committee Report: Ought to Pass 04/15/2025 (Vote 15-0; CC) HC 22 P. 10 (House)
- 2025-04-17: Executive Session: 04/08/2025 09:30 am LOB 305 (House)
- 2025-04-01: Public Hearing: 04/08/2025 09:30 am LOB 305 (House)
- 2025-03-28: Introduced (in recess of) 03/27/2025 and referred to Housing HJ 11 P. 110 (House)
- 2025-03-06: Ought to Pass: MA, VV; OT3rdg; 03/06/2025; SJ 6 (Senate)
- 2025-02-13: Committee Report: Ought to Pass, 03/06/2025; Vote 6-0; CC; SC 11 (Senate)
- 2025-01-23: Hearing: 01/28/2025, Room 100, SH, 10:30 am; SC 7 (Senate)
- 2025-01-22: Introduced 01/09/2025 and Referred to Commerce; SJ 3 (Senate)

## Bill text

- Enrolled, 2025-06-03: [HTML](https://gc.nh.gov/bill_status/billinfo.aspx?id=1138&inflession=2025)
- Introduced, 2025-01-22: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=7776)
- CHAPTERED FINAL VERSION: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=16025)
- Version adopted by both bodies: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=15002)

## Related bills

- HB2026: (New Title) relative to the state 10-year transportation improvement plan; relative to toll rate adjustments and periodic toll reviews for the New Hampshire tu… (became law)
- HB1002: repealing the solar energy systems tax exemption. (failed)
- HB1834: relative to the education freedom account enrollment cap. (failed)
- SB101: (Second New Title) authorizing parents to enroll their children in any public school in the state. (failed)
- CACR22: relating to the compensation of the legislature. Providing that the present compensation per elected term for legislators is hereby abolished. (failed)
- HB1786: relative to creating a state assessment on non-homestead luxury second homes to fund statewide housing development programs and address housing shortages and m… (failed)

## Sources
- [Enrolled (HTML)](https://gc.nh.gov/bill_status/billinfo.aspx?id=1138&inflession=2025)
- [Introduced (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=7776)
- [CHAPTERED FINAL VERSION (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=16025)
- [Version adopted by both bodies (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=15002)

## Related
- [HB2026: (New Title) relative to the state 10-year transportation improvement plan; rela…](https://policyrisk.com/state-bill/NH-HB2026-2025-2026)
- [HB1002: repealing the solar energy systems tax exemption.](https://policyrisk.com/state-bill/NH-HB1002-2025-2026)
- [HB1834: relative to the education freedom account enrollment cap.](https://policyrisk.com/state-bill/NH-HB1834-2025-2026)
- [SB101: (Second New Title) authorizing parents to enroll their children in any public s…](https://policyrisk.com/state-bill/NH-SB101-2025-2026)
- [CACR22: relating to the compensation of the legislature. Providing that the present com…](https://policyrisk.com/state-bill/NH-CACR22-2025-2026)
- [HB1786: relative to creating a state assessment on non-homestead luxury second homes to…](https://policyrisk.com/state-bill/NH-HB1786-2025-2026)
- [New Hampshire bills](https://policyrisk.com/states/new-hampshire/bills)
- [New Hampshire state hub](https://policyrisk.com/states/new-hampshire)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NH-SB91-2025-2026 (as of 2026-10-17).