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HB1707 Creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

Taxes & Revenue Dead Auto-scored

Creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

Impact Score — How Does This Bill Affect You?

6

Overall Impact Score

Mixed

Scale: 1 (harmful) to 10 (beneficial)

7
💰

Your Wallet

Transfer tax exemption directly helps lower-income homebuyers save thousands; vacancy tax encourages bringing homes to market.

7
🏘️

Your Community

Discourages leaving properties vacant during a housing crisis while making homeownership more accessible for working families.

4
⚖️

Your Freedom

Imposes additional taxes on property owners who leave homes vacant, which some view as penalizing property rights.

Status

Inexpedient to Legislate: Motion Adopted Voice Vote 02/12/2026 House Journal 4 P. 9

Sponsor

Ellen Read (D)

The Short Version

Would create a higher property tax on unoccupied/vacant properties while exempting low- and moderate-income home buyers from the real estate transfer tax. Targets investors who keep properties empty during a housing crisis while helping first-time buyers.

Who's Behind This Bill?

Who Benefits

  • Low and moderate-income home buyers
  • Communities with vacant housing stock
  • Renters if vacancy tax brings units to market

Who Pays the Price

  • Owners of vacant or seasonal properties
  • Real estate investors holding unoccupied properties

Bill statuses as of May 2026. Check LegiScan or NH General Court for the latest.

This bill was auto-scored using AI analysis of the bill text and legislative data. Scores may be refined as we review more bills.