FORUM 



Legislative Update: HB-ITO-Property Tax 

 Exemptions for Certain Greenliouses 



Classified 



In the last two months, a great deal of work has been done on the bill to 

 exempt temporary greenhouses from property taxes. After several meetings, 

 a subcommittee that was appointed in the spring could not come up with 

 agreement on the content of the bill or if the bill should be passed. Due to 

 the lack of agreement. Representative David Hess, the chairman of Local 

 and Regulated Revenues Committee, rewrote our bill and presented it to 

 an executive committee with input from the Board of Tax Appeals and the 

 Department of Agriculture. Although the NHPGA made recommendations to 

 change some of the content of the bill, it was decided to leave the bill as it 

 was amended by Representative Hess. The committee then voted on the 

 bill, and it passed by a unanimous vote of 19-0. This is a step in the right 

 direction, since it should easily pass the House when it is voted on in early 

 lanuary. However, there is content that needs to be changed, and we are 

 hoping that this can be accomplished after the House sends the bill to the 

 Senate for committee review and a final vote. As of now, this is how HB- 

 170 reads: 



I. New Section, Property tax exemptions for certain greenhouses Amend 

 RSA 72 by inserting after section 12-c the following new section: 



I. Demountable, plastic-covered greenhouses shall be exempt from taxa- 

 tion if all the following qualifications are met: (a) removal of the demount- 

 able greenhouse will not affect the utility of the underlying real estate; |b) 

 the demountable greenhouse is not permanently affixed to the underlying 

 real estate with concrete or similar non-portable footings; |c) removal of 

 the demountable greenhouse can be accomplished without damage to the 

 greenhouse and will not render the greenhouse unfit for subsequent use 

 as a demountable greenhouse; |d| the demountable greenhouse is specifi- 

 cally designed, constructed, and used for the culture and propagation of 

 horticultural commodities; (e| the demountable greenhouse is not used for 

 the retail sale of any farm or non-farm products. 



II. For purposes of this section, the term "demountable, plastic-covered 

 greenhouse" consists of: (a| frame work; (b| coverings; (c) portable electric 

 appliances, the installation of which involves only the insertion of an at- 

 tachment plug into a fixed receptacle outlet The word "portable" does 

 not include or apply to any type of fixed electrically operated or driven 

 equipment; |d| benches; (e| a portable source of heat not fixed to the 

 greenhouse or underlying real estate; (f| a portable source of ventilation 

 not fixed to the greenhouse or underlying real estate; (g) a portable irriga- 

 tion system. 



III. Nothing in this section shall in any way change or affect the current 

 use laws under RSA Chapter 79-A and the rules adopted furtherance 

 thereof. 



This act shall take effect April 1, 1998. 



The main area of concern is the definition of "portable". When the word 

 "portable" is used such as in the case of plugging in appliances, this is in 

 direct conflict with building codes since equipment cannot be plugged into 

 outlets. This entire section needs an overhaul and would be most clear if 

 the components are listed as: (a) framework; (b) coverings; (c| heaters; (d) 

 ventilation or cooling equipment; (e) benches; (f) irrigation systems. 



There are some other minor changes that can improve the bill, but as of 

 today, this is the status of HB-170. 



— Bob Rimbol 



For information and further updates, Bob can be reached at 603-629-9004. 



KING FARM is expanding its 

 staff. We are lool<ing for an 

 experienced grower wlio is good 

 with people and who would 

 like to help us to continue to 

 grow top quality material. Ex- 

 cellent salary for the right per- 

 son. Contact: Dana King, King 

 Farm, 15 Scales Lane, Townsend, 

 MA 01469. Telephone: 508- 

 597-2866; Fax: 508-597-0262. 



Welcome, 

 New Members! 



ANTEX PEST CONTROL 

 4 Sunrise Terrace 

 Plaistow, NH 03863 



DAVISSON FARM ENTERPRISES 



HCR 62, Box 32 



Center Harbor, NH 03226 



D. MCLEOD, INC. 

 49 South State Street 

 Concord. NH 03301 



JOHNSON'S FLOWER & GARDEN 



18 River Road 



Suncook, NH 03275 



KELLEHER GREENHOUSES 



Rte. 63, PO Box 118 



Chesterfield, NH 03443 



MINUTEMAN PEST CONTROL 



3 Union Street 



Salem, NH 03079 



MELISSA SIM-HOLLISTER 



163 Lee Hook Road 



Lee, NH 03824 



BRANDON SMITH 

 43 North Main Street 

 Newmarket, NH 03857 



TOWN OF WATERVILLE 



Tim Kingston 



2 Tripoli Road 



Waterville Valley, NH 03215 



WENTWORTH GREENHOUSES 



141 Rollins Road 



Rollinsford, NH 03869 



THE PLANTSMAN 



