Bill > HB625

This bill enables municipalities in New Hampshire to require non-profit organizations to make payments in lieu of taxes (PILOT) at 25 percent of the standard municipal property tax rate, even though these organizations are currently exempt from property taxation. Under the proposed law, cities and towns would need to first vote to adopt this provision through a specific procedure outlined in existing tax statutes. Municipalities that choose to implement this would be required to create an ordinance establishing how these payments will be administered, including potential exemptions or considerations for community benefits. Importantly, religious institutions such as churches, convents, monasteries, and their directly associated properties would be explicitly exempted from these payment requirements. The bill allows municipalities to adopt, modify, or rescind this provision through an existing legal process, providing flexibility for local governments. The proposed changes would take effect on April 1, 2026, giving municipalities time to prepare and potentially develop their specific implementation strategies. This legislation aims to provide a new revenue stream for local governments from non-profit property owners while maintaining some protections for religious organizations.

Government Affairs

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0615&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB625