ABCC On Fire

[fatlazyless]

Today's April 15, Laconia Citizen has an article on the Alton Bay Christian Center fire.

The Alton town assessor counted 45 different cottages, destroyed in the fire, ranging in assessed value from $35,000 to 154,800 for a total of $2,425,200. Since the fire took place after April 1, the Town of Alton can still send out tax bills for 2009.

Am not sure if that means through June 30, or December 31, 2009, when it says "tax bills for 2009?"

As reported, the ABCC owns the land and many different individuals owned the cottages. Does that mean the ABCC is property tax exempt, as a religious organization, for its' land, and the individuals are taxed for the assessed value of their former cottages?

Maybe I'm wrong on this but it sounds like the 45 different owners could be receiving their non-prorated, semi-annual property tax bills on about June 30, with one month to pay even though the cottage burnt down. ....such a deal....wow!

[cmsmehil]

Originally Posted by fatlazyless

Does that mean the ABCC is property tax exempt, as a religious organization, for its' land, and the individuals are taxed for the assessed value of their former cottages?

I'm not sure how the ABCCC side of this works, but yes, the cottage owners are responsible for the taxes on their cottages. Think of it as being similar to the ground rent system.

~Cat
www.winnipesaukeecam.com

[Waterbaby]

Originally Posted by fatlazyless

Today's April 15, Laconia Citizen has an article on the Alton Bay Christian Center fire.

The Alton town assessor counted 45 different cottages, destroyed in the fire, ranging in assessed value from $35,000 to 154,800 for a total of $2,425,200. Since the fire took place after April 1, the Town of Alton can still send out tax bills for 2009.

Am not sure if that means through June 30, or December 31, 2009, when it says "tax bills for 2009?"

As reported, the ABCC owns the land and many different individuals owned the cottages. Does that mean the ABCC is property tax exempt, as a religious organization, for its' land, and the individuals are taxed for the assessed value of their former cottages?

Maybe I'm wrong on this but it sounds like the 45 different owners could be receiving their non-prorated, semi-annual property tax bills on about June 30, with one month to pay even though the cottage burnt down. ....such a deal....wow!

Unfortunately, NH law is that whatever is there on April 1 is what is taxed. There is also a NH law in place that if a town/city has a more stringent law in place that will supercede the NH law, that rule will take hold; otherwise the state law is the rule. To my knowledge, no town in NH has one stricter than this one as it wouldn't be beneficial to the tax base to, say, change the law to allow two different dates during a calendar year. (I don't know the RSA reference numbers, perhaps Skip could help us out on this one.)

So, the cottages were there April 1 and yes, the owners are still responsible for taxes on what used to be there even if it is no longer standing, or habitable, or burned to the ground, or whatever other case may be. In other words, what was is what is. This would be beneficial to people who, say, were building a new home -- if there is only land on April 1, even if there were a foundation hole with forms set for pouring a foundation in place on April 1 and the foundation was poured on April 2, that property owner would only be taxed on the land itself until the following April 1 when the whole home may be up and lived in.

My knowledge is from having been a town employee in the past, and from my Mom losing her home (total loss) on 7/4/07; she, unfortunately, still had to pay taxes on a non-existent home based on the above.

Hope this helps, FLL!