allowing municipalities to utilize community revitalization tax relief credits on a wider variety of properties and structures.

The bill title/status changed from 'AS AMENDED BY THE SENATE' to 'VERSION ADOPTED BY BOTH BODIES,' indicating the bill cleared both chambers and is in its final form.

The maximum duration of tax assessment relief for properties that create workforce housing (as defined by RSA 674:58) was increased from 11 years to 15 years. Properties without workforce housing still receive up to 7 years of relief.

Tax relief for housing opportunity zones now begins upon either issuance of a certification of occupancy OR completion of construction of new housing units, rather than only upon certification of occupancy. This gives property owners an additional pathway to start their tax relief clock.

The effective date was changed from a fixed date of April 1, 2027 to 60 days after the bill's passage, making the start date dependent on when the legislature passes the bill rather than a predetermined calendar date.