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Bill

SB 91

allowing one-time special appraisals of residences located in commercial zones.

2025 Regular Session Introduced by Joe Alexander and 3 co-sponsors

SB 91 permits New Hampshire homeowners in commercial zones one-time special property reappraisals to challenge inflated residential tax assessments, effective April 2026.

Signed by the Governor on 06/10/2025; Chapter 0087; Effective 04/01/2026
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Bill Summary · SB 91

Legislative bill overview

SB 91 permits property owners of residences located in commercial zones to request a one-time special appraisal to reassess their property's tax value. This allows homeowners in these mixed-use areas to challenge potentially inflated residential assessments based on commercial zoning designations. The bill becomes effective April 1, 2026.

Why is this important

Residential properties in commercially zoned areas often face higher tax assessments because appraisers may value them based on commercial potential rather than actual residential use, creating unfair tax burdens for homeowners. This provision gives affected property owners a mechanism to correct overvaluation and reduce tax liability in a specific circumstance. The one-time limitation prevents continuous reassessment requests while still addressing genuine assessment inequities.

Potential points of contention

  • Municipal revenue impact: Cities and towns may experience reduced property tax revenue if significant reassessments lower valuations, potentially affecting local budgets for schools and services
  • Fairness and consistency: The one-time allowance may create disparities between early filers who benefit and later filers, and could incentivize strategic timing of applications
  • Appraisal standards: Defining what constitutes a "residential" valuation versus "commercial potential" may create disputes and require clarification in implementation guidelines

Compiled from official sources — confirm details with the bill’s official record.

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