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HB1293 • 2026

taxing certain properties owned by charitable or non-profit organizations.

taxing certain properties owned by charitable or non-profit organizations.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bill Bolton (D), Thomas Schamberg (D)
Last action
2026-06-03
Official status
HOUSE
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

taxing certain properties owned by charitable or non-profit organizations.

taxing certain properties owned by charitable or non-profit organizations.

What This Bill Does

  • taxing certain properties owned by charitable or non-profit organizations.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-03 H

    Full Committee Work Session: 06/15/2026 10:00 am GP 159

  2. 2026-06-03 H

    Executive Session: 06/15/2026 11:00 am GP 159

  3. 2026-02-19 H

    Refer for Interim Study: MA VV 02/19/2026 HJ 5 P. 37

  4. 2026-02-06 H

    Committee Report: Refer for Interim Study 02/02/2026 (Vote 18-1; CC) HC 7 P. 23

  5. 2026-01-28 H

    Executive Session: 02/02/2026 02:00 pm GP 159

  6. 2026-01-27 H

    Full Committee Work Session: 02/02/2026 01:00 pm GP 159

  7. 2026-01-23 H

    Public Hearing: 01/29/2026 11:30 am GP 154

  8. 2026-01-21 H

    ==CANCELLED== Public Hearing: 01/26/2026 11:30 am GP 159

  9. 2025-12-01 H

    Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 14

Official Summary Text

taxing certain properties owned by charitable or non-profit organizations.

Current Bill Text

Read the full stored bill text
HB 1293 - AS INTRODUCED

2026 SESSION
26-2821
07/09

HOUSE BILL
1293

AN ACT
taxing certain properties owned by charitable or non-profit organizations.

SPONSORS: Rep. Bolton, Graf. 8; Rep. Schamberg, Merr. 6

COMMITTEE: Ways and Means

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ANALYSIS

This bill taxes the excess value of certain properties owned by charitable or non-profit organizations.

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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.
26-2821
07/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
taxing certain properties owned by charitable or non-profit organizations.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Taxation; Property Taxes; Real Estate and Personal Property Tax Exemption. Amend RSA 72:23, V to read as follows:
V.
(a)
The buildings, lands and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established.

(b) If the value of the buildings and lands of charitable organizations and societies in subparagraph (a) exceed $1,000,000 in any municipality, the value in excess of said sum shall be taxable at the municipal rate. A town at an annual town meeting, or the governing body of a city, may vote to increase the amount of the exemption. If a municipality and a charitable organization or a society mutually enter into a written agreement for a voluntary payment in lieu of taxes in accordance with RSA 72:23-n, this subparagraph shall not apply during the duration of the agreement.

2 Effective Date. This act shall take effect April 1, 2027.