New Hampshire legislation · 2026 Regular Session
New Hampshire HB1580: relative to the taxation of non-primary residences.
Status: Failed, February 12, 2026
What the bill says
An act relative to the taxation of non-primary residences. Rep. Leishman, Hills. 33; Rep. Coker, Belk. 2; Rep. Potenza, Straf. 19; Rep. M. Smith, Straf. 10 COMMITTEE: Ways and Means ----------------------------------------------------------------- ANALYSIS This bill creates a tax against properties that do not act as primary residences. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Explanation: Matter added to current law appears in bold italics. Matter removed from current law appears [in b.
From the introduced text, January 7, 2026:
AN ACT relative to the taxation of non-primary residences. Rep. Leishman, Hills. 33; Rep. Coker, Belk. 2; Rep. Potenza, Straf. 19; Rep. M. Smith, Straf. 10 COMMITTEE: Ways and Means ----------------------------------------------------------------- ANALYSIS This bill creates a tax against properties that do not act as primary residences. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Explanation: Matter added to current law appears in bold italics. Matter removed from current law appears [in brackets and struckthrough.] Matter which is either (a) all new or (b) repealed and reenacted appears in regular type. 26-3223 07/08 STATE OF NEW HAMPSHIRE In the Year of Our Lord Two Thousand Twenty-Six AN ACT relative to the taxation of non-primary residences. 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) "Non-primary residence" means any residential property, including single-family homes, condominiums, or mobile homes, that is not the owner's principal place of abode. (b) "Principal place of abode" means …
Sponsors
- Jonah Wheeler (D, 33) · primary sponsor
- Peter Leishman (D, 33)