HB 343 – AS INTRODUCED
2007 SESSION
10/09
HOUSE BILL 343
AN ACT relative to religious organization property tax exemption requirements.
COMMITTEE: Municipal and County Government
This bill removes the annual filing requirement for tax-exempt 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0988
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to religious organization property tax exemption requirements.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Property Tax Exemption; Religious Organizations. Amend RSA 72:23, III to read as follows:
III. 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. Religious organizations which are exempt under this paragraph shall 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. Annual filings shall not be required; however, a religious organization shall notify the selectmen or assessors of the acquisition, sale, or transfer of any taxable property, or upon the dissolution of the organization.
2 Tax Exemption; Annual List. Amend RSA 72:23-c, I to read as follows:
I. Every [religious,] educational and charitable organization, Grange, 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.
3 Effective Date. This act shall take effect April 1, 2007.