SB291 (2025) Compare Changes


Unchanged Version

Text to be removed highlighted in red.

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 , 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.

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

Changed Version

Text to be added highlighted in green.

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.

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