The Masonic bodies in NH have long been ardent supporters of their communities, and provided great benefit to them. They are non-profit organizations, and it makes sense to exempt them from property taxes so they can use their resources to continue to support NH.
HB1324
House · 2026 sessionRepublicanKilled in HouseProperty tax exemption for Masonic lodges
AIExempts real estate and personal property owned by incorporated Masonic lodges or associations from local property taxes, unless the property is rented for business purposes.
exempting the land and buildings of Masonic lodges and associations from property taxation.
Status
Killed in the House — Inexpedient to Legislate · February 5, 2026- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Division of testimony
179 submissionsArgument digest · AI-generated
from 106 of 106 written submissionsHB1324 would exempt the land and buildings of Masonic lodges and associations from property taxation. An overwhelming majority of submitters, many identifying as Masons, support the bill, citing the charitable and community work lodges perform and the financial strain property taxes place on volunteer-run, often historic buildings, some of which have already closed as a result. A small minority oppose the bill, viewing it as an unwarranted tax break or loophole for an organization they do not consider sufficiently charitable to merit exemption.
- Lodges provide substantial charitable/community benefitSupport86 of 106 reviewed
Supporters describe Masonic lodges as charitable, civic institutions that fund scholarships, support veterans and youth programs, and provide meeting space to community groups at no charge, arguing this public benefit justifies tax exemption.
“Masonic lodges in New Hampshire operate as charitable, educational, and civic institutions that exist for the benefit of their communities—not for private profit.”
— DENNIS TUTTLE, Strafford · #540401 — read full submission →
“Masonic Lodges provide scholarships, support veterans and first responders, assist families in need, and contribute to disaster relief and local civic projects.”
— Donald Perkins, Rochester · #540288 — read full submission →
“My Lodge in Milford, NH annually provides $12,000 in scholarships to help deserving students attain either technical or academic education beyond high school .”
— Robert Hamm, Merrimack · #540425 — read full submission →
- Property taxes are forcing lodges to closeSupport35 of 106 reviewed
Many submitters state that property tax bills are already causing Masonic lodges to sell their buildings or close, threatening the survival of organizations that have operated in their communities for a century or more.
“We have lost at least 4 lodge building because of excessive municipal taxation. Once these buildings are sold and the Masonic Organizations move away there is no returning.”
— Edward Rohr, Gilford · #540740 — read full submission →
“Many Lodges have been forced to close or sell their building because they could not afford to pay the property taxes on their buildings.”
— Norman Greeley, FARMINGTON · #540495 — read full submission →
“The move of a few years ago to remove tax exemption from Masonic lodges in New Hampshire has harmed many lodges and forced several to close their physical locations.”
— Stephen Alexander, League City · #540413 — read full submission →
- Lodges are volunteer-run nonprofits, not businessesSupport15 of 106 reviewed
Supporters argue lodges operate on modest member dues and donations rather than profit, so taxing them as if they were commercial income-producing property is inappropriate.
“Masonic lodges are not commercial enterprises. They are long-standing fraternal and charitable institutions that exist to support their members, provide community service, and contribute quietly but materially to local civic life.”
— Dennis Allen, Peterborough · #540311 — read full submission →
“They are nonprofit, volunteer-run institutions, not commercial enterprises, and the property tax exemption they receive reflects this public service mission.”
— Mark Peicker, Bedford · #540653 — read full submission →
- Exemption would match treatment of similar nonprofitsSupport4 of 106 reviewed
Some submitters argue the bill simply brings Masonic lodges in line with the tax treatment already given to comparable charitable, civic, or religious organizations under state law.
- Exemption should exclude residential useSupport1 of 106 reviewed
One submitter supports the bill's intent but suggests adding language to prevent the exemption from being exploited by individuals using such properties as residences to avoid property taxes.
- Lodges are not charitable enough to warrant exemptionOppose3 of 106 reviewed
Some submitters argue Masonic organizations do not qualify as charities and that exempting them creates an unfair tax loophole.
- Other budget priorities should come firstOppose1 of 106 reviewed
One submitter argues that given competing needs such as school funding, a special tax break for a fraternal organization is not an appropriate priority.
Generated by claude-sonnet-5 (claude code agent) on Jul 22, 2026. Quotes are verbatim excerpts, verified against the cited submission before publication. Summaries are AI interpretation of the record, not part of it.
Most Masonic Lodges are 501(c)(3) organizations. They raise funds, and give from their own funds, to make charitable donations to student scholarships, fire & police explorer units, youth summer programs (grants for children who can't pay), senior centers, 8th and 12th grade class trips, food pantries, and more. And many Masonic Lodges also make their buildings available to local residents - with no charge - for birthdays and weddings, political group meetings, church groups without a building of their own, and more. Some Masonic Lodges may receive property tax abatement from their respective towns, which no doubt helps them afford their donations to local causes. And no doubt the absence of such abatement would do harm to the recipients. Multiply this by the number of communities served by their Masonic Lodges. It is my hope that HB1324, whatever its final form will be, grants a permanent tax exemption to eligible Lodges, which should basically be the Masonic Lodges that do not have income from commercial or investment property. Thank you sponsoring HB1324. And I'm sure the many recipients of Masonic charity will thank you, too.
I support the bill as it will give relief to the Lodge buildings in our state. The organizations that meet in these buildings are charitable organizations which support and give their money to causes which need financial support. They do not sell products or anything else and other than member dues all the money received is from donations. All these organizations are open to anyone to join.
I support this bill as it will give relief to the Lodge Buildings in our State. These lodges and all of the bodies that use them do so much for our communities and give to the citizens of our State. We have lost at least 4 lodge building because of excessive municipal taxation. Once these buildings are sold and the Masonic Organizations move away there is no returning.
Survival of long standing fraternal and civic body's need this tax relief to be able to continue the good works they do for the good of our society.
I’m in favor of this bill because it’s only fair
I'm in favor of this bill. It will give some relief to the Masonic organization so they can help support their communities more than they have before. Many of the organizations that meet in the buildings support local charities. Some of the charities supporter are: The Upper Room, Caregivers, WayPoint, Families in Transition, Webster House, Hero Pups, food pantries, Special Olympics, Girls Inc, Bless this Home, Audubon, Squam Lake, various animal rescues, and more.
These organization do tremendous work and make major contributions to our communities in the sums of millions of dollars annually. They have received the benefit of tax abatement from their local communities for years and have only recently been burdened with a new property tax bill. This is counter productive to the positive effects these organizations have on the people of their communities. I believe it is in the best interest of the sates and local communities to give these groups support for the selfless efforts they pursue to our communities a better place for all, especially for those in need..
Masons and their historic buildings are an integral part of both New Hampshire and United States history. As a nonprofit fraternal organization, we are dedicated to numerous charitable causes. However, many of our lodge buildings are currently facing closure due to the rising costs of taxes and maintenance. Through organizations such as the Grand Lodge of New Hampshire and the NH Masonic Charitable Foundation, New Hampshire Masons focus their efforts on local community support, member assistance, scholarships, literacy programs like Raising A Reader, child ID initiatives, drug abuse prevention, and supporting Shriners Hospitals for Children. We strongly believe that the Masons and our historic buildings must be preserved for the future. Please consider supporting HB1324 to help us continue our legacy and our essential charitable work. We need to do what we can to preserve these buildings and grow membership in the fraternity.
Freemasons in NH are tireless contributors to society and very charitable. I support the passage of HB1324 to help lodge that finacially struggle with property taxes.
Statement in Support of NH HB 1324 Masonic temples play a longstanding and important role in New Hampshire communities by supporting charitable, educational, and civic initiatives that benefit the public. They are nonprofit, volunteer-run institutions, not commercial enterprises, and the property tax exemption they receive reflects this public service mission. NH HB 1324 appropriately preserves this exemption. Removing it would place a significant financial burden on organizations that operate primarily through member dues and donations, reducing their ability to provide scholarships, community assistance, youth programs, and support for veterans. In some cases, it could force the sale or closure of historic lodge buildings that have served communities for generations. Masonic temples also function as shared community spaces and help preserve local history. Maintaining their tax-exempt status supports volunteerism, civic engagement, and the continued availability of these facilities for public-benefit use. For these reasons, I support the passage of NH HB 1324 and the continued property tax exemption for Masonic temples in New Hampshire.
The Freemasons have been working to not only improve themselves as better men, but also by improving the communities they live in through altruistic actions, charitable work, etc for almost 300 years in this state alone.
this is a non-profit charity that gives back to the local community and has for the past 175 years. They should be tax exempt!
Masonic organizations are dedicated to public/community charity and have been since the 1850's. This group should be tax exempt!
I strongly support this bill as the Masons consistently support our communities without expectation of anything in return.
I fully support this bill
I fully support this bill
Tax relief is so important to our Masonic temples, most which operate on thin budgets driven by only our dues and our fundraising ability. Our charitable contributions to our communities in supporting educational scholarships, food pantry programs, and many more programs iare diminished when we have to set aside large portions of our budgets for property taxes.
We as servant leaders in the community cannot do our charitable community work without this tax relief. Our youth organizations and our fraternal family depend on the ability to meet in our cities and towns to perform charitable acts in our communities. Please consider support of the bill.
I am writing to express my support for New Hampshire House HB1324 and to highlight the positive impact this legislation can have on one of the oldest fraternal organizations in the world. Freemasons have contributed to the communities in which they live through the principles of Brotherly Love, Relief, and Truth. Freemasonry has existed in New Hampshire since 1735, and many of the leading citizens of our State have been Freemasons. For generations, we have promoted personal responsibility, moral development, fellowship, and public service while contributing countless volunteer hours and charitable resources to our local communities. Our Fraternal organization is not for profit, but for the betterment of our Brethren, their families and the cities and towns we represent. The passage of HB1324 would help ensure that a historic organization can continue to thrive, attract new members, and pass on our values of integrity, accountability, and civic engagement to future generations. In doing so, the bill supports not only the organization itself, but also the communities that benefit from our continued presence and service. I respectfully encourage your favorable consideration of this legislation.
As a Mason, our chief directive is to help our community. With the cost of upkeep of our Masonic buildings and taxation, our acts of charity will be diminished.
I fully support this bill. The Masonic fraternal order is charitable as a core part of its existence. In its constitution, it includes strong wording recommending the practice of charity. Masons support food pantries, provide scholarships, and run toy drives regularly. They should receive tax exemptions similarly to organizations which do the same.
As a New Hampshire freemason, I fully support this bill. The current legislation provides property tax exemption for similar civil, charitable and educational institutions but not for Freemasonry. This bill would remedy the current discriminatinatory language.
I support this bill for the good of the Masoinic Lodges of NH.
I fully support this bill.