NH House Testimony

HB1324

House · 2026 sessionRepublicanKilled in House

Property tax exemption for Masonic lodges

AI

Exempts 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.

Taxes - LocalMunicipalitiesProperty - Real and Personal

Status

Killed in the House — Inexpedient to Legislate · February 5, 2026
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Division of testimony

179 submissions
Support 154Oppose 24Neutral 1

Argument digest · AI-generated

from 106 of 106 written submissions

HB1324 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.

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.

Gail BrownSupportHooksett, NHfor MyselfJan 16, 2026

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.

Roger RetzkeSupportRaymond, NHfor MyselfJan 16, 2026

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.

Linda NielsenSupportNorthwood, NHfor MyselfJan 16, 2026

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.

Edward RohrSupportGilford, NHfor MyselfJan 16, 2026

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.

John KaufholdSupportPeterborough, NHfor MyselfJan 16, 2026

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.

william chatmanSupportNorth conway, NHfor MyselfJan 16, 2026

I’m in favor of this bill because it’s only fair

Maria BeckerSupportConcord, NHfor MyselfJan 16, 2026

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.

John AldenSupportAlton, NHfor MyselfJan 16, 2026

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..

Bobby CalauttiSupportLondonderry, NHfor MyselfJan 16, 2026

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.

PETER TARLTONSupportGREENLAND, NHfor MyselfJan 16, 2026

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.

Mark PeickerSupportBedford, NHfor MyselfJan 16, 2026

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.

Troy PatoineSupportConcord, NHfor MyselfJan 16, 2026

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.

Diane MunroSupportOssipee, NHfor MyselfJan 16, 2026

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!

Peter MunroSupportossipee, NHfor MyselfJan 16, 2026

Masonic organizations are dedicated to public/community charity and have been since the 1850's. This group should be tax exempt!

Arthur StauffSupportGoffstown, NHfor MyselfJan 16, 2026

I strongly support this bill as the Masons consistently support our communities without expectation of anything in return.

Liz VicenteSupportHooksett, NHfor MyselfJan 16, 2026

I fully support this bill

Frank VicenteSupportHooksett, NHfor MyselfJan 16, 2026

I fully support this bill

David BennettSupportLaconia, NHfor MyselfJan 16, 2026

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.

Joan SmithSupportNashua, NHfor MyselfJan 16, 2026

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.

Gordon Brill IISupportGrantham, NHfor MyselfJan 16, 2026

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.

Ronald CarbarySupportGilford, NHfor MyselfJan 16, 2026

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.

Darren CodlingSupportDover, NHfor MyselfJan 16, 2026

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.

Jeffry RossSupportLeominster, MAfor MyselfJan 16, 2026

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.

John DudleySupportBrentwood, NHfor MyselfJan 16, 2026

I support this bill for the good of the Masoinic Lodges of NH.

Steve MarcqSupportALLENSTOWN, NHfor MyselfJan 16, 2026

I fully support this bill.