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HB1324 • 2026

exempting the land and buildings of Masonic lodges and associations from property taxation.

exempting the land and buildings of Masonic lodges and associations from property taxation.

Passed Legislature

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

Sponsor
Kimberly Rice (R), Sherman Packard (R), Victoria Sullivan (R)
Last action
2026-02-05
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.

exempting the land and buildings of Masonic lodges and associations from property taxation.

exempting the land and buildings of Masonic lodges and associations from property taxation.

What This Bill Does

  • exempting the land and buildings of Masonic lodges and associations from property taxation.

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. 2026-02-05 H

    Inexpedient to Legislate: MA VV 02/05/2026 HJ 3 P. 15

  2. 2026-01-27 H

    Committee Report: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC) HC 5 P. 11

  3. 2026-01-20 H

    Executive Session: 01/16/2026 10:10 am GP 154

  4. 2026-01-08 H

    Public Hearing: 01/16/2026 10:10 am GP 154

  5. 2025-12-01 H

    Introduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 15

Official Summary Text

exempting the land and buildings of Masonic lodges and associations from property taxation.

Current Bill Text

Read the full stored bill text 
HB 1324 - AS INTRODUCED

2026 SESSION
26-2988
07/06

HOUSE BILL
1324

AN ACT
exempting the land and buildings of Masonic lodges and associations from property taxation.

SPONSORS: Rep. Rice, Hills. 38; Rep. Packard, Rock. 16; Sen. Sullivan, Dist 18

COMMITTEE: Municipal and County Government

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ANALYSIS

This bill exempts Masonic lodges and associations from state property taxes.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2988
07/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
exempting the land and buildings of Masonic lodges and associations from property taxation.

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

1 Taxation; Persons and Property Liable to Taxation; Annual List. Amend RSA 72:23-c, I to read as follows:
I. Every religious, educational and charitable organization, Grange,
masonic lodge or association,
the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption. If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.

2 Taxation; Persons and Property Liable to Taxation; Granges. Amend RSA 72:23-h to read as follows:
72:23-h Granges
and Masonic Property
. The real estate and personal property owned by Granges
or masonic lodges or associations
which are incorporated in this state shall be exempt from property taxes. If such property is rented for business purposes, the real estate shall not be exempt.

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