SB 291 - AS AMENDED BY THE HOUSE
03/27/2025 0769s
22May2025... 1925h
2025 SESSION
25-1073
06/09
SENATE BILL 291
AN ACT relative to the religious use of land property tax exemption.
SPONSORS: Sen. Abbas, Dist 22; Sen. Innis, Dist 7; Sen. Sullivan, Dist 18; Sen. Gannon, Dist 23; Sen. Avard, Dist 12; Sen. Rochefort, Dist 1; Rep. Doucette, Rock. 25; Rep. Janigian, Rock. 25; Rep. M. Pearson, Rock. 34
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill:
I. Adds tax exemptions for church parsonages occupied by designated church employees and buildings used for religious training and residential programs.
II. Includes housing for religious purposes, on land owned before January 1, 2025, or for at least 5 years, as workforce housing.
III. Permits objective structural regulations and compliance with environmental rules, provided they do not substantially burden religious exercise and apply equally to all uses.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/27/2025 0769s
22May2025... 1925h 25-1073
06/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT relative to the religious use of land property tax exemption.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Real Estate and Personal Property Tax Exemption. Amend RSA 72:23, III to read as follows:
III. Houses of public worship, parish houses, church parsonages occupied by their pastors or church parsonages leased for the purpose of applying the net income to the pastor's housing allowance, 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.
| Date | Amendment |
|---|---|
| March 5, 2025 | 2025-0769s |
| March 26, 2025 | 2025-1378s |
| May 7, 2025 | 2025-1925h |
| Date | Body | Type |
|---|---|---|
| Feb. 12, 2025 | Senate | Hearing |
| Senate | Floor Vote | |
| March 13, 2025 | Senate | Floor Vote |
| March 13, 2025 | Senate | Floor Vote |
| March 27, 2025 | Senate | Floor Vote |
| March 13, 2025 | Senate | Floor Vote |
| March 27, 2025 | Senate | Floor Vote |
| April 29, 2025 | House | Hearing |
| May 6, 2025 | House | Exec Session |
| May 6, 2025 | House | Floor Vote |
May 22, 2025: Ought to Pass with Amendment 2025-1925h: MA VV 05/22/2025 HJ 15
May 22, 2025: Amendment # 2025-1925h: AA VV 05/22/2025 HJ 15
May 22, 2025: Removed from Consent (Reps. McGrath, Mattson, Granger, Sirois, D. Kelley, D. Murphy, Sabourin, Turcotte, Colcombe, Comtois) 05/21/2025 HJ 14
May 7, 2025: Committee Report: Ought to Pass with Amendment # 2025-1925h 05/06/2025 (Vote 15-1; CC)
May 7, 2025: Executive Session: 05/06/2025 10:00 am LOBO 202-204
April 30, 2025: Full Committee Work Session: 05/06/2025 10:00 am LOBO 202-204
April 23, 2025: Public Hearing: 04/29/2025 10:00 am LOB 202-204
March 28, 2025: Introduced (in recess of) 03/27/2025 and referred to Ways and Means HJ 11 P. 113
March 27, 2025: Ought to Pass with Amendment #2025-0769s, MA, VV; OT3rdg; 03/27/2025; SJ 9
March 27, 2025: Committee Amendment # 2025-0769s, AA, VV; 03/27/2025; SJ 9
March 20, 2025: Committee Report: Ought to Pass with Amendment # 2025-0769s, 03/27/2025, Vote 5-0; SC 14
March 20, 2025: Committee Report: Ought to Pass with Amendment # 2025-0769s, 03/27/2025, Vote 5-0; SC 14
March 13, 2025: Special Order to 03/27/2025, Without Objection, MA; 03/13/2025 SJ 7
March 21, 2025: SB 291 was Removed from the Consent Calendar; 03/13/2025; SJ 7
March 13, 2025: Special Order to 03/27/2025, Without Objection, MA; 03/13/2025 SJ 7
March 7, 2025: Committee Report: Ought to Pass with Amendment # 2025-0769s, 03/13/2025; Vote 5-0; CC; SC 12
March 5, 2025: Committee Report: Ought to Pass with Amendment # 2025-0769s; Vote 5-0; CC SC 12
Feb. 5, 2025: Hearing: 02/12/2025, Room 100, SH, 09:30 am; SC 9
Jan. 24, 2025: Introduced 01/09/2025 and Referred to Ways and Means; SJ 3