CHAPTER 30
HB 426 - FINAL VERSION
6Mar2025... 0141h
2025 SESSION
25-0641
05/08
HOUSE BILL 426
AN ACT relative to property tax exemptions for charitable organizations for the prior tax year.
SPONSORS: Rep. J. MacDonald, Carr. 6; Rep. Maggiore, Rock. 23; Rep. Crawford, Carr. 3; Rep. Peternel, Carr. 6; Rep. Rung, Hills. 12; Rep. Lynn, Rock. 17
COMMITTEE: Municipal and County Government
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AMENDED ANALYSIS
This bill permits a charitable organization to request a property tax exemption for the 2024 tax year if they demonstrate to the selectmen that they were prevented by accident, mistake, or misfortune from filing the statement of financial condition before June 1, 2024, and provides for appeal of the decision to the board of tax and land appeals or the superior court.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
6Mar2025... 0141h 25-0641
05/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to property tax exemptions for charitable organizations for the prior tax year.
Be it Enacted by the Senate and House of Representatives in General Court convened:
30:1 Property Tax Exemption for Charitable Organizations; Late Application. Any charitable organization, otherwise qualified to receive a property tax exemption under RSA 72:23 for the tax year ending March 31, 2025, but for the failure to file a timely statement of financial condition pursuant to RSA 72:23, VI, shall be granted the exemption retroactively if they satisfy to the selectmen that they were prevented by accident, mistake, or misfortune from filing the statement of financial condition before June 1, 2024. If the request for exemption is denied by the selectmen, the organization may appeal the decision pursuant to RSA 72:34-a.
30:2 Effective Date. This act shall take effect upon its passage.
Approved: May 14, 2025
Effective Date: May 14, 2025
| Date | Amendment |
|---|---|
| Feb. 24, 2025 | 2025-0141h |
| Date | Body | Type |
|---|---|---|
| Feb. 4, 2025 | House | Hearing |
| Feb. 18, 2025 | House | Exec Session |
| Feb. 18, 2025 | House | Floor Vote |
| April 8, 2025 | Senate | Hearing |
| April 17, 2025 | Senate | Floor Vote |
May 21, 2025: Signed by Governor Ayotte 05/14/2025; Chapter 30; eff.05/14/2025
May 6, 2025: Enrolled Adopted, VV, (In recess 05/01/2025); SJ 12
May 6, 2025: Enrolled (in recess of) 05/01/2025 HJ 13 P. 31
April 17, 2025: Ought to Pass: MA, VV; OT3rdg; 04/17/2025; SJ 10
April 10, 2025: Committee Report: Ought to Pass, 04/17/2025; Vote 5-0; CC; SC 17
April 2, 2025: Hearing: 04/08/2025, Room 103, LOB, 10:15 am; SC 16
March 12, 2025: Introduced 03/06/2025 and Referred to Election Law and Municipal Affairs; SJ 7
March 6, 2025: Ought to Pass with Amendment 2025-0141h: MA VV 03/06/2025 HJ 7 P. 18
March 6, 2025: Amendment # 2025-0141h: AA VV 03/06/2025 HJ 7 P. 18
Feb. 25, 2025: Committee Report: Ought to Pass with Amendment # 2025-0141h 02/18/2025 (Vote 16-2; CC) HC 14 P. 12
Feb. 12, 2025: Executive Session: 02/18/2025 01:00 pm LOB 201
Jan. 29, 2025: Public Hearing: 02/04/2025 11:30 am LOB 307
Jan. 10, 2025: Introduced (in recess of) 01/09/2025 and referred to Municipal and County Government HJ 3 P. 9