HB1707

Creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

Introduced·12/12/25
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New Hampshire HB1707 introduces a supplemental tax on unoccupied properties and exempts certain low- and moderate-income home buyers from transfer.

New Hampshire HB1707 amends the state's tax code to impose a supplemental tax on properties that remain unoccupied for at least six months or are used as short-term rentals for the same period. This tax applies to the total property taxes, fees, and interest owed on the property. Additionally, the bill creates a one-time exemption from transfer taxes for low- and moderate-income home buyers who meet specific criteria, such as not owning another property and having a household income at or below 100 percent of the median income for a three-person household in their area.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

DDD
3
0
Democratic CaucusRepublican Caucus

Calendar

Jan 28

1:00 PM

Ways and Means Work Session

Jan 28

2:00 PM

Ways and Means Executive Session

History

Feb 12

House

Inexpedient to Legislate: Motion Adopted Voice Vote 02/12/2026 House Journal 4 P. 9

Feb 2

House

Committee Report: Inexpedient to Legislate 01/28/2026 (Vote 19-0; Consent Calendar) House Calendar 6 P. 9

Jan 23

House

Full Committee Work Session: 01/28/2026 01:00 pm GP 159