Bill > HB147

This bill clarifies property tax exemptions for religious, educational, and charitable organizations by removing ambiguous language that previously limited tax-exempt status only to lands "appertaining" and "directly" used for specific purposes. Currently, organizations have spent significant resources in legal disputes trying to determine which specific portions of their properties qualify for tax exemption. The bill resolves this by establishing that the entire building and lot where religious, educational, or charitable activities occur shall be fully tax-exempt, regardless of whether every square foot is actively used. Specifically, the bill amends existing law to ensure that for religious organizations, their entire property (including parsonages, convents, and monasteries) is tax-exempt; for educational institutions, their entire campus (including dormitories, classrooms, athletic facilities, and administrative buildings) is exempt (with a slight limitation on dormitory value); and for charitable organizations, their entire property used for established purposes is exempt. The legislation aims to reduce administrative burden, prevent costly legal challenges, and allow these organizations to use their resources more effectively for their core missions rather than fighting tax assessment disputes.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0417&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB147