I'm not certain legally but I would wonder if targeting a specific group like this for an enormous tax penalty is unconstitutional? Doesn't a tax have to be equitable? In this case, applying to all land owners, not a select group based on how they choose to use their land.
It also seems like they are trying to force an outcome, like the selling of such properties to people who would live in the homes full time, to ... fix the "housing shortage"?
Also, unintended results should be considered. NH is big on being vacationland. This penalty tax could crash the vacation home market except for the extremely wealthy who could shrug it off. It could force homes into abandoned status because the owner couldn't afford the taxes and no one could afford to buy it.
Does it apply to condos? THAT would be a mess. Hotels that close during the off season (mid-October - mid-May)?
The whole thing seems very badly considered.
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