Bill > SB291

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.

Budget and Finance

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=1073&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=SB291