Bill Text: NH HB585 | 2025 | Regular Session | Introduced

---

Bill Title: Relative to the property tax exemption for religious organizations.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced) 2025-02-27 - Executive Session: 03/04/2025 11:00 am Legislative Office Building 202-204 [HB585 Detail]

Download: New_Hampshire-2025-HB585-Introduced.html

---

HB 585  - AS INTRODUCED

 

 

2025 SESSION

25-0762

07/05

 

HOUSE BILL 585

 

AN ACT relative to the property tax exemption for religious organizations.

 

SPONSORS: Rep. Janigian, Rock. 25; Rep. M. Pearson, Rock. 34; Rep. Weyler, Rock. 14; Sen. Abbas, Dist 22

 

COMMITTEE: Ways and Means

 

-----------------------------------------------------------------

 

ANALYSIS

 

This bill grants real estate property exemptions on rental properties owned by religious organizations.

 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

25-0762

07/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty Five

 

AN ACT relative to the property tax exemption for religious organizations.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Taxation; Persons and Property Liable to Taxation; Real Estate and Personal Property Tax Exemption.  Amend RSA 72:23 to read as follows:

III.(a)  Houses of public worship, parish houses, church parsonages occupied by their pastors, convents, monasteries, buildings and the lands appertaining to them owned, used and occupied directly for religious training or for other religious purposes by any regularly recognized and constituted denomination, creed or sect, organized, incorporated or legally doing business in this state and the personal property used by them for the purposes for which they are established.

(b)  A religious organization that rents not more than one church parsonage or similar residential real estate, and/or not more than one worship building shall be exempt from taxation on those properties provided that the rental income, if any, is used for the religious leader’s compensation, for the maintenance of the worship building or parsonage, or the funding of standard religious programs.  In this subparagraph, "religious organization" means a single house of worship, including but not limited to churches, synagogues, mosques, shrines, and temples.  An organization shall not claim more than one exemption under this subparagraph.

2  Applicability.  This act shall apply to all taxable periods ending after December 31, 2024.

3  Effective Date.  This act shall take effect upon its passage.