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HB585 • 2026

relative to the property tax exemption for religious organizations.

relative to the property tax exemption for religious organizations.

Taxes
Passed Legislature

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

Sponsor
John Janigian (R), Kenneth Weyler (R), Daryl Abbas (R), Mark Pearson (R)
Last action
2026-01-07
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.

relative to the property tax exemption for religious organizations.

relative to the property tax exemption for religious organizations.

What This Bill Does

  • relative to the property tax exemption for religious 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. 2026-01-07 H

    Inexpedient to Legislate: MA VV 01/07/2026 HJ 1 P. 80

  2. 2025-10-20 H

    Executive Session: 10/06/2025 10:00 am GP 159

  3. 2025-10-20 H

    Committee Report: Inexpedient to Legislate 10/16/2025 (Vote 20-0; CC) HC 51 P. 18

  4. 2025-09-16 H

    Full Committee Work Session: 10/06/2025 10:00 am GP 159

  5. 2025-09-16 H

    ==CANCELLED== Full Committee Work Session: 10/08/2025 10:00 am GP 159

  6. 2025-03-05 H

    Retained in Committee

  7. 2025-02-27 H

    Executive Session: 03/04/2025 11:00 am LOB 202-204

  8. 2025-01-29 H

    Public Hearing: 02/05/2025 10:30 am LOB 203

  9. 2025-01-16 H

    Introduced (in recess of) 01/09/2025 and referred to Ways and Means HJ 3 P. 17

Official Summary Text

relative to the property tax exemption for religious organizations.

Current Bill Text

Read the full stored bill text
HB 585 - AS INTRODUCED

2025 SESSION
25-0762
07/05

HOUSE BILL
585

AN ACT
relative to the property tax exemption for religious organizations.

SPONSORS: Rep. Janigian, Rock. 25; Rep. M. Pearson, Rock. 34; Rep. Weyler, Rock. 14; Sen. Abbas, Dist 22

COMMITTEE: Ways and Means

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ANALYSIS

This bill grants real estate property exemptions on rental properties owned by religious 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.
25-0762
07/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty Five

AN ACT
relative to the property tax exemption for religious organizations.

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 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, 2024.

3 Effective Date. This act shall take effect upon its passage.