HB 425 - AS INTRODUCED
2025 SESSION
25-0302
07/05
HOUSE BILL 425
SPONSORS: Rep. M. Pearson, Rock. 34; Rep. B. Boyd, Hills. 12; Rep. DeSimone, Rock. 18; Rep. Cordelli, Carr. 7; Rep. Janigian, Rock. 25; Rep. Cambrils, Merr. 4; Rep. Terry, Belk. 7; Sen. Gannon, Dist 23
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill:
I. Grants property tax relief to certain religious organizations who rent facilities to organizations that share similar missions or goals.
II. Grants property tax exemptions to religious organizations that rent property, so long as any rental income is put towards certain functions.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-0302
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation; Persons and Property Liable to Taxation; Real Estate and Personal Property Tax Exemption. Amend RSA 72:23 to read as follows:
III.(a) Houses of public worship, parish houses, church parsonages occupied by their pastors, convents, monasteries, buildings and the lands appertaining to them owned, used and occupied directly for religious training or for other religious purposes by any regularly recognized and constituted denomination, creed or sect, organized, incorporated or legally doing business in this state and the personal property used by them for the purposes for which they are established.
(b) A religious organization that rents any church parsonage or similar residential real estate to another organization that shares a similar mission or goal shall be exempt from taxation on those properties.
(c) A religious organization that rents not more than one church parsonage or similar residential real estate, and/or not more than one worship building shall be exempt from taxation on those properties provided that the rental income, if any, is used for the religious leader’s compensation, for the maintenance of the worship building or parsonage, or the funding of standard religious programs. In this subparagraph, "religious organization" means a single house of worship, including but not limited to churches, synagogues, mosques, shrines, and temples. An organization shall not claim more than one exemption under this subparagraph.
2 Applicability. This act shall apply to all taxable periods ending after December 31, 2025.