CHAPTER 240
HB 1756-FN - FINAL VERSION
04/16/2026 1374s
2026 SESSION
26-2395
07/09
HOUSE BILL 1756-FN
SPONSORS: Rep. Walker, Straf. 19; Rep. Larochelle, Straf. 19; Rep. J. MacDonald, Carr. 6; Rep. Maggiore, Rock. 23; Rep. Potenza, Straf. 19; Rep. Bolton, Graf. 8; Rep. DeRoy, Straf. 3
COMMITTEE: Municipal and County Government
─────────────────────────────────────────────────────────────────
ANALYSIS
This bill allows organizations to file for property tax exemptions once and receive those exemptions unless and until a town assessor finds the organization ineligible for an exemption.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
04/16/2026 1374s 26-2395
07/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
Be it Enacted by the Senate and House of Representatives in General Court convened:
240:1 Taxation; Property Taxes; Annual List. Amend the section heading of RSA 72:23-c to read as follows:
72:23-c [Annual] Exemption List.
240:2 Taxation; Property Taxes; Annual List. Amend RSA 72:23-c, I to read as follows:
I. Every religious, educational and charitable organization, Grange, the Veterans of Foreign Wars, the American Legion, the Disabled American Veterans, the American National Red Cross and any other national veterans association shall annually, on or before April 15 of any tax year, file a list of all real estate and personal property owned by them on which exemption from taxation is claimed, upon a form prescribed and provided by the board of tax and land appeals, with the selectmen or assessors of the place where such real estate and personal property are taxable. If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor:
(a) [, the] The selectmen may deny the exemption.
(b) If any organization, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that they were prevented by accident, mistake, or misfortune from filing an application on or before April 15, the officials may receive the application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.
(c) After an application is accepted as complete and approved, the application shall be considered a permanent application.
(d) City or town assessors, boards of selectmen, or other assessors' agents shall field review qualifying properties annually to ensure they still qualify.
(e) Applicants shall file additional information as requested by the city or town assessor, boards of selectmen, or other officials at least once every 5 years, or annually if requested.
240:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: July 02, 2026
Effective Date: August 31, 2026
| Date | Amendment |
|---|---|
| April 7, 2026 | 2026-1374s |
| Date | Body | Type |
|---|---|---|
| Jan. 30, 2026 | House | Hearing |
| Feb. 17, 2026 | House | Exec Session |
| Feb. 17, 2026 | House | Floor Vote |
| April 7, 2026 | Senate | Hearing |
| April 16, 2026 | Senate | Floor Vote |
| May 7, 2026 | Senate | Floor Vote |
July 10, 2026: Signed by Governor Ayotte 07/02/2026; Chapter 240; eff. 8/31/2026
June 23, 2026: Enrolled (in recess of) 06/04/2026 HJ 15
June 23, 2026: Enrolled Adopted, VV, (In recess 06/04/2026); SJ 14
May 21, 2026: House Concurs with Senate Amendment 2026-1374s (Rep. Pauer): MA VV 05/21/2026 HJ 14
May 5, 2026: Ought to Pass: MA, VV; OT3rdg; 05/07/2026; SJ 11
April 24, 2026: Committee Report: Ought to Pass, 05/07/2026; Vote 7-0; CC; SC 17
April 14, 2026: Ought to Pass with Amendment # 2026-1374s, MA, VV; Refer to Finance Rule 4-5; 04/16/2026; SJ 9
April 10, 2026: Committee Amendment # 2026-1374s, AA, VV; 04/16/2026; SJ 9
April 8, 2026: Committee Report: Ought to Pass with Amendment # 2026-1374s, 04/16/2026; Vote 5-0; CC; SC 14
April 1, 2026: Hearing: 04/07/2026, Room 122-123, SH, 10:00 am; SC 13
March 6, 2026: Introduced 03/05/2026 and Referred to Election Law and Municipal Affairs; SJ 6
March 5, 2026: Ought to Pass: MA VV 03/05/2026 HJ 6 P. 31
Feb. 24, 2026: Committee Report: Ought to Pass 02/17/2026 (Vote 17-0; CC) HC 9 P. 25
Feb. 11, 2026: Executive Session: 02/17/2026 09:00 am GP 154
Jan. 21, 2026: Public Hearing: 01/30/2026 09:00 am GP 154
Dec. 17, 2025: Introduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 34