Rep. Julie Gilman

Maddy summaryHB 1103 expands tax relief credits for municipalities by allowing them to apply community revitalization tax credits to more property types. Specifically, it enables tax credits for converting existing office, commercial, or industrial buildings to residential use, and for new residential construction meeting affordability standards. Properties must be located in designated housing opportunity or residential conversion zones, with tax relief lasting up to 11 years if workforce housing is created. This directly affects property owners and municipalities seeking to incentivize housing development in targeted areas. The bill amends New Hampshire’s tax code to broaden eligibility beyond current standards, effective April 1, 2027.

Maddy summaryHB 1068 clarifies tax definitions for short-term rentals in New Hampshire. It updates the legal meaning of "hotel" to explicitly include apartments and rooms rented via online platforms (like Airbnb), and defines "occupancy" to cover short-term stays under 185 days. The bill also specifies that "occupant" includes renters for less than 185 days (excluding permanent residents) and expands "operator" to include rental facilitators like online platforms. This change ensures these short-term rentals are subject to the existing meals and rooms tax, directly affecting hosts, platforms, and property managers who rent rooms temporarily.

Maddy summaryHB 1005 repeals the commission established to study New Hampshire's zoning enabling act under RSA 674:23-a. The bill dissolves this specific statutory commission without altering any zoning laws or affecting residents, businesses, or local governments. This is a procedural change that removes the commission's legal existence, with no new policies or regulations implemented.

Maddy summaryHB 1434 allows New Hampshire towns and cities to hold votes on whether to permit keno gambling within their borders. It replaces a prior law that only let municipalities vote to *ban* keno with a system where they can vote to *allow* it. The bill requires a public hearing and a ballot vote (via town meeting or municipal election) with a majority "yes" vote needed to authorize keno operations. It also repeals outdated keno administration laws from 2025.

Maddy summaryThis House Resolution (HR 30) formally reaffirms that local municipalities - not the state - hold primary responsibility for planning, zoning, and related regulations, citing New Hampshire’s RSA 672:1 as the legal basis. It specifically references the state’s "Declaration of Purpose" law, which states that zoning and land-use rules have historically been and should remain a municipal function. The resolution does not change any laws but symbolically opposes state efforts to override local zoning authority under the guise of "property rights." It directly affects municipal governments, which retain control over land-use decisions for their communities.