Bill > HB1324

This bill amends New Hampshire state law to extend property tax exemptions currently enjoyed by religious, educational, and charitable organizations to include Masonic lodges and associations. Specifically, the bill modifies two sections of tax law to require Masonic organizations to file an annual list of their real estate and personal property with local selectmen or assessors by April 15th in order to qualify for the tax exemption, similar to other exempt organizations. The exemption applies to real estate and personal property owned by Masonic lodges that are incorporated in the state, with a key limitation that if the property is rented for business purposes, it will not be exempt from taxation. The changes will take effect on April 1, 2027, giving municipalities and Masonic organizations ample time to prepare for the new tax treatment. This legislation appears aimed at providing Masonic organizations with the same property tax benefits already granted to other community-based and nonprofit organizations in New Hampshire.

Government Affairs

https://gc.nh.gov/bill_Status/billinfo.aspx?id=2200&inflect=2