Monday, January 23, 2017

=Legislative Update, 2017 #03== More hearings this week. Time to contact legislators


Howdee everyone,
 
Important Updates:
Please note that the new lead bill, which is by far the most important bill of this season, is still being drafted and decided.  So please don’t pay too much attention to the initial bill that will be on line.  The lead commission sub committee and full committee could easily have a large rewrite of the landlord/tenant sections of the bill before it comes to public hearing.
 
We will start to prepare you once “the dust settles” a little bit more.  Lately, the discussions have been encouraging and surprisingly we may end up with a final bill we can support.
 
However, please be prepared to show up strong to fight it depending on what comes out of these final committee meetings.
 
Also, we would like to make you aware of another bill that came to our attention:
01/18/2017 at 02:00 PM    LOB Room 208
HB138, Protection to Debtor in Small Claims
Level of Response: Call, Email Legislators
Property Owner Position: Against
 
See the full detail for more information.  It would restrict courts ability to arrest someone if they did not pay their court ordered debt.
 
Action items this week:
Contact legislators on bills we have taken a position on & bills that affect you in this update.
 
See more info in Summaries & Full Detail for each bill further below. (includes property owner position, contact info, Talking points, and more).
(to jump right to bill detail, use Control-F, Find).
 
 
Hearings this week:
01/24/2017 at 10:00 AM    LOB Room 208
HB434, Increase eviction small claims to $3000
Level of Response: Call, Email Legislators
Property Owner Position: Against
 
01/24/2017 at 10:50 AM    LOB Room 207
HB386, Technical Corrections To The Education Tax Credit 
Level of Response: You Decide
Property Owner Position: You Decide
 
01/24/2017 at 02:00 PM    LOB Room 202
HB415, Establish an Income Tax, Reduce or Eliminate Other Taxes
Level of Response: Email legislators Call Legislators
Property Owner Position: You Decide
 
01/25/2017 at 09:00 AM    LOB Room 202
HB440, Repeal Interest & Dividends Tax
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 09:00 AM    LOB Room 301-303
HB324, Valuation Of Utility Property
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 09:00 AM    SH Room 100
SB78, Tax Records Confidential
Level of Response: Call, Email Legislators
Property Owner Position: For
 
01/25/2017 at 09:20 AM    LOB Room 101
SB53, Regulation of Appraisers
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 09:20 AM    SH Room 100
SB74, Economic Revitalization Zone Tax Credits
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 10:00 AM    LOB Room 202
HB529, Phase Out The Interest & 
Dividends Tax
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 11:00 AM    LOB Room 202
HB489,  Commission To Study The Tax Structure Of The State
Level of Response: You Decide
Property Owner Position: You Decide
 
01/25/2017 at 11:30 AM    LOB Room 202
HB531, Increase Minimum Gross Business Income Required For BPT
Level of Response: Call, Email Legislators
Property Owner Position: For
 
01/26/2017 at 11:00 AM    SH Room 100
SB69, Requiring Sex Offenders To Register On-Line Identifiers
Level of Response: Call, Email Legislators
Property Owner Position: For
 
 
Hearings next week:
01/31/2017 at 10:15 AM    LOB Room 302
HB501, Access To Minutes Of Meetings Of Condominium Unit Owner's Associations
Level of Response: Call, Email Legislators
Property Owner Position: For
 
01/31/2017 at 10:45 AM    LOB Room 302
HB502, Condo Financial Information Available To Unit Owners
Level of Response: Call, Email Legislators
Property Owner Position: For
 
01/31/2017 at 01:15 PM    LOB Room 302
HB385, Requires Foreclosure Notice Certified Mail Receipt Requested
Level of Response: Call, Email Legislators
Property Owner Position: For
 
Please email or call your legislator to give them your input on the bills still active & ask your legislator to vote in our favor.
 
Further below is:
Bills Updated Status summary:
Full details on all bills above
(Which includes property owner position, contact info, talking points, and more)
 
Love & Light,
Nick Norman
Director of Legislative Affairs
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We only list the committee reports on the most important bills affecting the real estate business.  If you want to get the committee report on one of the other bills contact me & I will show you how to get them on line.  Its not terribly hard to get but not straight ahead either.
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Bills Updated Status summary:
We only list the committee reports on the most important bills affecting the real estate business.  If you want to get the committee report on one of the other bills contact me & I will show you how to get them on line.  It’s not terribly hard to get but not straight ahead either.
HB138, Protection to Debtor in Small Claims     
Title: relative to persons held in civil contempt.
Property Owner Position: Against
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB434, Increase eviction small claims to $3000    
Title: relative to damages in landlord-tenant actions.
Property Owner Position: Against
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB386, Technical Corrections To The Education Tax Credit      
Title: relative to technical corrections to the education tax credit statute.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB415, Establish an Income Tax, Reduce or Eliminate Other Taxes     
Title: reducing business taxes, repealing certain taxes, establishing an income tax, and requiring payment by the state of a portion of retirement system contributions of political subdivision employers.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB440, Repeal Interest & Dividends Tax     
Title: repealing the tax on interest and dividends.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB324, Valuation Of Utility Property     
Title: relative to the valuation of utility property.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
SB78, Tax Records Confidential     
Title: requiring audit records related to payment of business profits tax to be confidential.
Property Owner Position: For
General Status: SENATE
House Status: none
Senate Status: IN COMMITTEE
 
SB53, Regulation of Appraisers     
Title: relative to regulation of appraisal management companies by the real estate appraiser board.
Property Owner Position: You Decide
General Status: SENATE
House Status: none
Senate Status: IN COMMITTEE
 
SB74, Economic Revitalization Zone Tax Credits    
Title: relative to economic revitalization zone tax credits.
Property Owner Position: You Decide
General Status: SENATE
House Status: none
Senate Status: IN COMMITTEE
 
HB529, Phase Out The Interest & 
Dividends Tax     
Title: phasing out and repealing the interest and dividends tax.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB489,  Commission To Study The Tax Structure Of The State     
Title: establishing a commission to study the tax structure of the state.
Property Owner Position: You Decide
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB531, Increase Minimum Gross Business Income Required For BPT     
Title: increasing the minimum gross business income required for filing a business profits tax return.
Property Owner Position: For
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
SB69, Requiring Sex Offenders To Register On-Line Identifiers     
Title: requiring registered sex offenders to report online identifiers.
Property Owner Position: For
General Status: SENATE
House Status: none
Senate Status: IN COMMITTEE
 
HB501, Access To Minutes Of Meetings Of Condominium Unit Owner's Associations     
Title: relative to access to minutes of meetings of condominium unit owner's associations.
Property Owner Position: For
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB502, Condo Financial Information Available To Unit Owners     
Title: relative to the availability of condominium financial information to unit owners.
Property Owner Position: For
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
 
HB385, Requires Foreclosure Notice Certified Mail Receipt Requested     
Title: relative to notice for foreclosures.
Property Owner Position: For
General Status: HOUSE
House Status: IN COMMITTEE
Senate Status: none
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Full details on all bills above:
HB138, Protection to Debtor in Small Claims
01/18/2017 at 02:00 PM    LOB Room 208
Title: Title: relative to persons held in civil contempt.
 
Summary: Here is the entire bill "Notwithstanding any other provision of law, no court may incarcerate any citizen of this state and the United States for civil contempt without there first being a finding of fact that the person has the liquid assets to satisfy the contempt without borrowing money or incurring financial penalties to access financial instruments.  In addition, no person shall be required to sell a principal residence or sole motor vehicle to satisfy a finding of civil contempt."
 
Property Owner Position: Against
 
 
Email to Committee: 
Subject: HB138 
 
Analysis Stated in Bill: 
 
Talking Points:
The trouble here is that the bill would make small claims much less effective if people can not be arrested for not paying their court ordered debt.  I have personally witnessed court hearings where people all of a sudden came up with money when they were faced with being taken away to jail.
 
In New Hampshire certain assets of a debtor are exempt from attachment or execution.  In regard to a home occupied and owned by a debtor, a debtor has a homestead exemption under RSA 480.  The amount of the exemption is $120,000 per person.  A married couple has a $240,000 combined homestead exemption. This amount is the person’s equity in the building, which includes owner occupied mobile homes used as dwellings. Although the homestead exemption exists, it does not protect a debtor from having the house sold by execution under RSA 529:25(a). If the debtor or his or her spouse properly makes a homestead claim, the proceeds of the sale of the house at execution goes to the debtor up to the amount of the exemption.  Claims have to be made within one year of the sale of the property.
 
              The debtor also has the same one year to redeem the home by paying the purchase price, reasonable costs of ownership such as insurance, taxes, and interest. RSA 529:26.
 
              New Hampshire debtors also have exemptions for personal property. Under 511:2(XVI),  $4,000 of debtor’s equity in an automobile is exempt from attachment and execution.  This is the fair market value of the automobile less the outstanding car loan. For a number of reasons, cars are difficult to attach and sell to satisfy a judgement.  A few of the reasons are: most people do not have $4,000 of equity in their cars.  Either the value of the car is less than that amount, or the difference between the value of the car and the outstanding balance of the loan is less than the $4,000; clearing title to a car sold pursuant to an execution is difficult; and sheriffs are reluctant go out and take possession of a car as it is mobile.
 
This leads to another troubling part of the bill which is that with the protection this bill offers a person who has their money tied up in a home (<$120,000 equity if single, <$240,000 if married) and a car could boldy disregard paying their debts because the protection of this bill would mean they would not loose their car or home and they can not be put in jail so they effectively could not be forced to pay.
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HB434, Increase eviction small claims to $3000
01/24/2017 at 10:00 AM    LOB Room 208
Title: Title: relative to damages in landlord-tenant actions.
 
Summary: This bill would increase the amount of damages a landlord could seek in an eviction action to $3,000 or 3 times the monthly rent, whichever is  lower and allow for  subsequent claims for additional amounts.  The tenants would still have the right to counterclaim for any  amount of damages. However, in any action where either the claim or  the counter claim exceeds $1,500, either party can request a jury trial, and the action would be moved to Superior Court.
 
Property Owner Position: Against
 
 
Email to Committee: 
Subject: HB434 
 
Analysis Stated in Bill: 
 
Talking Points:
In 2016 a very similar bill, HB1196, sought to allow landlords to ask for a judgment of up to $5,000 in an eviction action.   This year, HB434, increases the amount to $3000.  Although on first glance it may seem like a good idea we have large concerns.
 
On a technical point the bill should address Circuit court not District court.
 
If a landlord seeks damages in excess of $1,500 and a tenant could request a jury trial. Also, the tenant could counter claim for more than $1500 and could request a jury trial. The eviction action would then be moved to Superior Court, which always hears criminal cases first, and can languish there for months.  Therefore, the eviction is severely delayed and more expensive to process.  There is also no provision for the tenant to pay rent pending a jury trial.  As well it could be the case that the Superior court would only hear the damages claim and then remand (send back) the possessory action to Circuit (District) Court causing even more delays.
 
When a damages issue is claimed by the landlord, a counter claim must be decided either before or simultaneously with the eviction action.  If the award of the tenant’s counterclaim is greater than the award of the landlord’s claim, the eviction is denied and the landlord is ordered to pay the tenant and still have the tenant in his or her building.  
 
The bill does not have any limit nor does current law, on the amount a tenant can claim against the landlord in a counterclaim in the eviction action. (The upper limit of the amount claimed in a counterclaim most likely will be the maximum amount allowed in civil suits in Circuit Courts).
 
All legal attorney presentations that we have attended all say, that for the above reasons, it is better to not seek damages in an eviction case.  The non-legalese recommendation is to "not check the box" (on the LT-Writ) and file small claims as a separate case.  This is because if the landlord does not ask for a monetary judgment, the tenant cannot file a counterclaim.
 
Toward the end of the bill, the statement "District courts also shall have original and exclusive jurisdiction over landlord-tenant cases under RSA 540 in which the damages claimed do not exceed $3,000, provided that nothing shall preclude a party from requesting a jury trial as provided in RSA 502-A:15 in those cases in which the damages claimed exceed $1,500." is troublesome because Circuit (District) court does not do jury trials.  Jury trials are held in Superior court.  So "original and exclusive" is not possible.
 
A major part of the issue is not with the RSAs but rather with the NH Constitution.  Article 20 of the NH Constitution which provides that the parties have a right to a jury trial if the amount exceeds $1500.  A constitional amendment is needed to raise the limit.  Note that in 1960 the amount was raised from $100 to $500, in 1988 the amount was raised from $500 to $1,500. 
 
While the intent is good, we feel this bill could be somewhat of a trap to unwary landlords because it would lead them to "check the box" and invite a large set of delays and expense on to the landlord.
 
It is a better practice to run a small claims action separate from the eviciton action.
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HB386, Technical Corrections To The Education Tax Credit 
01/24/2017 at 10:50 AM    LOB Room 207
Title: Title: relative to technical corrections to the education tax credit statute.
 
Summary: Seems to have little impact on landlords.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
To: 0
Subject: HB386 
 
Analysis Stated in Bill: 
 
Talking Points:
We have not studied this bill and are basically just letting you know this bill is here incase you think it may impact you.  If you learn more please let us know.
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HB415, Establish an Income Tax, Reduce or Eliminate Other Taxes
01/24/2017 at 02:00 PM    LOB Room 202
Title: Title: reducing business taxes, repealing certain taxes, establishing an income tax, and requiring payment by the state of a portion of retirement system contributions of political subdivision employers.
 
Summary: This bill would establish a state income tax, including employer withholding and the filing of estimated taxes, and all the procedures associated with the collection of income taxes.  It would reduce some business taxes.  There is a long fiscal note to the bill, which shows that it is unclear how the bill would effect state revenues. It appears that the bill would shift some tax burden from businesses to all people with income or earned income in New Hampshire.
 
This short summary is from the fiscal note:  "This bill reduces the business profits tax rate from 8.2 percent to 4 percent; repeals the business enterprise tax, statewide education property tax, utility property tax, and interest and dividends tax; establishes an income tax of 3.95 percent; and requires the state pay 35 percent of contributions of retirement system employers other than the state for group I teachers and group II members beginning in FY 2021."
 
Property Owner Position: You Decide
 
 
Email to Committee: 
To: 0
Subject: HB415 
 
Analysis Stated in Bill: 
 
Talking Points:
There are different opinions on this bill.  It is highly complicated.  To properly analyze it would require a tax specialist.  Here are a few thoughts:
 
Net effect to Landlords could be a significant reduction in taxes (eliminate state wide property tax). However, there are a host of issues.
 
Strongly against any form of income tax. Sales tax makes more sense 
 
The bill is complicated, and there is no way for us to predict how the bill, if enacted would effect us.  It would reduce the real wages of the working class by taxing their income, which could affect their ability to pay rent.
 
With a Republican Governor and Legislature, it is unlikely the bill would pass or be signed into law by the Governor. 
 
A big concern with a new tax or expense that will “lower” another tax is that in a few years the tax that was lowered is right back where it was or is even higher and our total tax is significantly higher than it used to be.  Most of us in business would like to have smaller government.  One way to keep smaller government is for it to have less money.
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HB440, Repeal Interest & Dividends Tax
01/25/2017 at 09:00 AM    LOB Room 202
Title: Title: repealing the tax on interest and dividends.
 
Summary: This bill would repeal the Interest and Dividends Tax on January 1, 2018.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
To: 0
Subject: HB440 
 
Analysis Stated in Bill: 
 
Talking Points:
There are different opinions on this bill.  The total effects of repealing the Interest & Dividends tax are unknown.  There is once again divided opinion on the analysis team.  Here are a few thoughts:
 
We are unfairly taxed on our income unlike general population.
 
The Governor and the Legislature always has to work very hard to balance the budget every year.  Reducing revenues would result in reductions of state services or an increase in other taxes.  It could potentially raise real estate taxes as less money would be available to the municipalities, or raise the business enterprise or business profit tax to make up for the shortfall. Neither is acceptable to us as business owners. We already pay those taxes, and we do not need to pay more so that people who have interest and dividend income receive it free of any state taxes.
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HB324, Valuation Of Utility Property
01/25/2017 at 09:00 AM    LOB Room 301-303
Title: Title: relative to the valuation of utility property.
 
Summary: Seems to have little impact on landlords.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
Subject: HB324 
 
Analysis Stated in Bill: 
 
Talking Points:
We have not studied this bill and are basically just letting you know this bill is here incase you think it may impact you.  If you learn more please let us know.
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SB78, Tax Records Confidential
01/25/2017 at 09:00 AM    SH Room 100
Title: Title: requiring audit records related to payment of business profits tax to be confidential.
 
Summary: This bill would require that all taxpayer records obtained by State 
be kept confidential.
 
Property Owner Position: For
 
 
Email to Committee: 
Subject: SB78 
 
Analysis Stated in Bill: 
 
Talking Points:
There is no reason why a business's tax records should be public. Please support this bill.
=====================
SB53, Regulation of Appraisers
01/25/2017 at 09:20 AM    LOB Room 101
Title: Title: relative to regulation of appraisal management companies by the real estate appraiser board.
 
Summary: Seems to have little impact on landlords.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
Subject: SB53 
 
Analysis Stated in Bill: 
 
Talking Points:
We have not studied this bill and are basically just letting you know this bill is here incase you think it may impact you.  If you learn more please let us know.
=====================
SB74, Economic Revitalization Zone Tax Credits
01/25/2017 at 09:20 AM    SH Room 100
Title: Title: relative to economic revitalization zone tax credits.
 
Summary: Seems to have little impact on landlords.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
Subject: SB74 
 
Analysis Stated in Bill: 
 
Talking Points:
We have not studied this bill and are basically just letting you know this bill is here incase you think it may impact you.  If you learn more please let us know.
=====================
HB529, Phase Out The Interest & 
Dividends Tax
01/25/2017 at 10:00 AM    LOB Room 202
Title: Title: phasing out and repealing the interest and dividends tax.
 
Summary: The fiscal note to this bill is an excellent summary. The bill would phase out the interest and dividend tax and raise exemptions during the phase out years.  Based upon 2015 revenues, this would amount to an $82,000,000 loss in yearly revenue to the State.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
To: 0
Subject: HB529 
 
Analysis Stated in Bill: 
 
Talking Points:
There are different opinions on this bill.  The total effects of repealing the Interest & Dividends tax are unknown.  There is once again divided opinion on the analysis team.  Here are a few thoughts:
 
We are unfairly taxed on our income unlike general population.
 
The Governor and the Legislature always has to work very hard to balance the budget every year.  Reducing revenues would result in reductions of state services or an increase in other taxes.  It could potentially raise real estate taxes as less money would be available to the municipalities, or raise the business enterprise or business profit tax to make up for the shortfall. Neither is acceptable to us as business owners. We already pay those taxes, and we do not need to pay more so that people who have interest and dividend income receive it free of any state taxes.
=====================
HB489,  Commission To Study The Tax Structure Of The State
01/25/2017 at 11:00 AM    LOB Room 202
Title: Title: establishing a commission to study the tax structure of the state.
 
Summary: The bill would establish a commission to study the state's tax structure.
 
Property Owner Position: You Decide
 
 
Email to Committee: 
To: 0
Subject: HB489 
 
Analysis Stated in Bill: 
 
Talking Points:
Rather than enact an income tax, repeal interest and dividend taxes and 
the other changes proposed in the tax bills introducted this year without any actual understanding of the impact of these proposed changes, this bill would at least have a commission study how the tax structure does effect everyone in the state.  However, this bill would only consider how to reduce the burden of property taxes in the state.  The commission should also study how to keep the State competitive with other states in regard to taxes.
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HB531, Increase Minimum Gross Business Income Required For BPT
01/25/2017 at 11:30 AM    LOB Room 202
Title: Title: increasing the minimum gross business income required for filing a business profits tax return.
 
Summary: The bill would increase to $100,000 from $50,000 as the amount of gross income a business earns before the business has to file a business profits tax return.
 
Property Owner Position: For
 
 
Email to Committee: 
To: 0
Subject: HB531 
 
Analysis Stated in Bill: 
 
Talking Points:
Currently, if a business has $50,000 of gross income, such as total rents exceed that amount, not taking into account any expenses, the business must file a business tax return.  For a small start up business, who most likely will need to retain an accountant to prepare the return, this could be a very burdensome expense. Raising the threshhold to $100,000, would give very small  businesses a better chance to succeed.
=====================
SB69, Requiring Sex Offenders To Register On-Line Identifiers
01/26/2017 at 11:00 AM    SH Room 100
Title: Title: requiring registered sex offenders to report online identifiers.
 
Summary: The bill would require sex offenders to register on-line identifiers such as email address, screen names and the like.  This would include social media names.
 
Property Owner Position: For
 
 
Analysis Stated in Bill: 
 
Talking Points:
The Department of Safety has requested this bill to help track the offenders and protect children. 
=====================
HB501, Access To Minutes Of Meetings Of Condominium Unit Owner's Associations
01/31/2017 at 10:15 AM    LOB Room 302
Title: Title: relative to access to minutes of meetings of condominium unit owner's associations.
 
Summary: The bill would require all condo associations to take minutes of all meeting held, and make the minutes available within 15 days to any condo owner
 
Property Owner Position: For
 
 
Email to Committee: 
Subject: HB501 
 
Analysis Stated in Bill: 
 
Talking Points:
There is no reason why condo owners should not have access to meeting minutes, especially since his or her finances and investment are directly affected by the actions of the condo associations.  This provide transparency and  helps owners know what went on without attending the meetings.
 
Unfortunately there is no enforcement mechanism if the law is not followed. The condo association could ignore any request.
=====================
HB502, Condo Financial Information Available To Unit Owners
01/31/2017 at 10:45 AM    LOB Room 302
Title: Title: relative to the availability of condominium financial information to unit owners.
 
Summary: Financial Information shall be provided within 15 days of request and 30 days prior to annual meeting.  Unit owners shall have access to P&L salaries etc.
 
Property Owner Position: For
 
 
Email to Committee: 
Subject: HB502 
 
Analysis Stated in Bill: 
 
Talking Points:
This provides more transparency.  There is no reason why condo owners should be prevented from access to the financial information of the condo association.  After all, some of the funds come from that owner, and how the funds are spent affects that owner.
 
Unfortunately there is no enforcement mechanism if the law is not followed. The condo association could ignore any request.
=====================
HB385, Requires Foreclosure Notice Certified Mail Receipt Requested
01/31/2017 at 01:15 PM    LOB Room 302
Title: Title: relative to notice for foreclosures.
 
Summary: This bill would require that a mortgagee send notice of foreclosure to the mortgagor registered or certified mail return receipt required.
 
Property Owner Position: For
 
 
Email to Committee: 
Subject: HB385 
 
Analysis Stated in Bill: 
 
Talking Points:
The idea is to make sure that the mortgagor has actual knowledge, as much as it possible, of the foreclosure proceedings.  This would provide the mortgagee at least the opportunity to try to avoid the foreclosure. 
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