01/12/2026
This is crazy!! Tax proposed in New Hampshire for STR, seasonal homes.
In New Hampshire's 2026 session, significant short-term rental (STR) bills proposed include HB 1707, which adds a 100% tax on unoccupied homes, HB 1580, targeting a surcharge on non-primary residences and HB 1068, confusingly redefining hotels to include STRs for existing taxes. These bills aim to address housing availability and potentially increase revenue, with proposals like extra property taxes and shifting definitions for existing rooms & meals taxes impacting STR operators and owners.
Key Proposed Bills (2026 Session)
HB 1707: Creates an additional property tax (100%) on certain unoccupied properties, requiring owners to pay an equal amount to the state and municipality for homes not lived in for 6+ months, aiming to boost housing supply.
HB 1580: Proposes a surcharge on the market value of non-primary residences. potentially making some STRs less viable.
HB 1068: Attempts to redefine "hotels" to include STRs, potentially subjecting them to existing taxes and increasing confusion around current tax obligations.
Context & Goals
Housing Affordability: Bills like HB 1707 aim to incentivize owners to return properties to the long-term rental or owner-occupied market to address housing shortages.
Taxation & Revenue: Other proposals seek to expand the existing Rooms & Meals Tax base or add new levies on STRs and second homes to generate more state and local revenue.
Local Control vs. State Mandate: Discussions continue over how much power municipalities should have to regulate STRs, with some bills impacting local zoning and registration rules.
These bills reflect ongoing legislative efforts to balance tourism benefits from STRs with concerns about housing availability and fairness in taxation in New Hampshire.
