SB 291 - VERSION ADOPTED BY BOTH BODIES
03/27/2025 0769s
22May2025... 1925h
06/26/2025 2773CofC
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
-----------------------------------------------------------------
AMENDED ANALYSIS
This bill adds church parsonages leased for the purpose of applying the net income to the pastor's housing allowance to real estate tax exemptions.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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
06/26/2025 2773CofC 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] including parsonages that are rented or vacant, 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.
2 Effective Date. This act shall take effect July 1, 2025.
| Date | Amendment |
|---|---|
| March 5, 2025 | 2025-0769s |
| March 26, 2025 | 2025-1378s |
| May 7, 2025 | 2025-1925h |
| June 16, 2025 | 2025-2773CofC |
| 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 |
| June 18, 2025 | House | Floor Vote |
| June 26, 2025 | House | Floor Vote |
| June 26, 2025 | Senate | Floor Vote |
July 16, 2025: Enrolled Adopted, VV, (In recess 06/26/2025); SJ 17
July 16, 2025: Enrolled (in recess of) 06/26/2025 HJ 18
June 24, 2025: Conference Committee Report # 2025-2773c, Adopted, VV; 06/26/2025; SJ 17
June 26, 2025: Conference Committee Report 2025-2773c: Adopted, VV 06/26/2025 HJ 18
June 18, 2025: Conference Committee Report # 2025-2773c Filed 06/18/2025; House Amendment + New Amendment HJ 17
June 11, 2025: Committee of Conference Meeting: 06/16/2025, 01:00 pm, Room 100, SH
June 11, 2025: Speaker Appoints: Reps. Janigian, Ulery, M. Pearson, Almy 06/05/2025 HJ 16 P. 171
June 11, 2025: House Accedes to Senate Request for CofC (Rep. Kofalt): MA VV 06/05/2025 HJ 16 P. 171
June 11, 2025: President Appoints: Senators Abbas, Sullivan, Prentiss; (In Recess 06/05/2025); SJ 16
June 11, 2025: Sen. Lang Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; (In Recess 06/05/2025); SJ 16
May 22, 2025: Ought to Pass with Amendment 2025-1925h: MA VV 05/22/2025 HJ 15 P. 49
May 22, 2025: Amendment # 2025-1925h: AA VV 05/22/2025 HJ 15 P. 49
May 22, 2025: Removed from Consent (Reps. McGrath, Mattson, Granger, Sirois, D. Kelley, D. Murphy, Sabourin, Turcotte, Colcombe, Comtois) 05/21/2025 HJ 15 P. 4
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