1 Property Taxes; 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 , 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 Religious Use of Land and Structures. Amend RSA 674:76 to read as follows:

674:76 Religious Use of Land and Structures. No zoning ordinance or site plan review regulation shall prohibit, regulate, or restrict the use of land or structures primarily used for religious purposes ; provided, however, that such land or structures may be subject to objective and definite regulations concerning the height of structures, yard sizes, lot area, setbacks, open space, and building coverage requirements as long as said requirements are applicable regardless of the religious or non-religious nature of the use of the property and do not substantially burden religious exercise.

3 Effective Date. This act shall take effect July 1, 2025.

1 Property Taxes; 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 by designated church employees , convents, monasteries, buildings and the lands on the same lot owned, used , and occupied directly for religious training , including residential programs, or housing used 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. Housing used for religious purposes includes housing that qualifies as workforce housing underRSA 674:58, IV, and is located on land owned on or before January 1, 2025, or owned for a period of not less than 5 years, by a regularly recognized and constituted denomination, creed, or sect, organized, incorporated, or legally doing business in this state and wholly owned by the religious organization.

2 Religious Use of Land and Structures. Amend RSA 674:76 to read as follows:

674:76 Religious Use of Land and Structures. No zoning ordinance or site plan review regulation shall prohibit, regulate, or restrict the use of land or structures primarily used for religious purposes , including those listed inRSA 72:23, III ; provided, however, that such land or structures may be subject to objective and definite regulations concerning the height of structures, yard sizes, lot area, setbacks, open space, and building coverage requirements , and compliance with the department of environmental services ' subdivision and individual sewage disposal system design rules in RSA 485-A, as long as said requirements are applicable regardless of the religious or non-religious nature of the use of the property and do not substantially burden religious exercise.

3 Effective Date. This act shall take effect July 1, 2025.