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Bill > SB291


NH SB291

Relative to the religious use of land property tax exemption.


summary

Introduced
01/24/2025
In Committee
05/07/2025
Crossed Over
03/28/2025
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

This bill: I. Adds tax exemptions for church parsonages occupied by designated church employees and buildings used for religious training and residential programs. II. Includes housing for religious purposes, on land owned before January 1, 2025, or for at least 5 years, as workforce housing. III. Permits objective structural regulations and compliance with environmental rules, provided they do not substantially burden religious exercise and apply equally to all uses.

AI Summary

This bill expands property tax exemptions and zoning regulations for religious organizations in New Hampshire by adding several key provisions. Specifically, the bill allows tax exemptions for church parsonages occupied by designated church employees (not just pastors), and buildings used for religious training and residential programs. It also introduces a new provision that defines housing used for religious purposes to include up to 6 residential or congregate housing units on land owned before January 1, 2025, or owned for at least 5 years by a religious organization. Additionally, the bill clarifies zoning regulations to ensure that religious properties cannot be prohibited or overly restricted, while still permitting objective structural regulations like height, setback, and lot area requirements. Importantly, these zoning regulations must apply equally to religious and non-religious properties and cannot substantially burden religious exercise. The new provisions will take effect on July 1, 2025, giving religious organizations more flexibility in how they use and develop their properties while maintaining tax benefits.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Ought to Pass with Amendment 2025-1925h: Motion Adopted Voice Vote 05/22/2025 House Journal 15 (on 05/22/2025)

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