Revision: Dec. 17, 2025, 8:43 a.m.
HB 1756-FN - AS INTRODUCED
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
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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.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
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:
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.
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, and 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, and other officials at least once every 5 years, or annually if requested.
3 Effective Date. This act shall take effect 60 days after its passage.
26-2395
12/15/25
HB 1756-FN- FISCAL NOTE
AS INTRODUCED
FISCAL IMPACT:
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Estimated Political Subdivision Impact | ||||
| FY 2026 | FY 2027 | FY 2028 | FY 2029 |
County Revenue | $0 | $0 | $0 | $0 |
County Expenditures | $0 | $0 | $0 | $0 |
Local Revenue | $0 | $0 | $0 | $0 |
Local Expenditures | $0 | Indeterminable Increase (less than $10,000 per municipality) | ||
METHODOLOGY:
This bill permits designated charitable organizations to submit a one-time application for property tax exemptions. Once granted, the exemption remains in effect unless a town assessor determines the property no longer qualifies. To ensure continued eligibility, city or town assessors, boards of selectmen, or other authorized agents shall conduct annual field reviews of exempt properties. Additionally, applicants must provide updated documentation upon request at minimum once every five years, or annually if required by local officials.
The New Hampshire Municipal Association states that this will require additional work hours from local assessors or their designees to conduct annual field reviews. However, these costs may be partially offset by reduced mailing and processing expenses compared to the current application system. Overall, the anticipated increase in municipal expenditures is estimated to be under $10,000 per municipality, though larger cities may incur higher costs.
AGENCIES CONTACTED:
New Hampshire Municipal Association