NH House Testimony

HB147

House · 2025 sessionRepublicanDied in House

Property tax exemptions for nonprofits

AI

Clarifies that all lots and buildings used for religious, educational, and charitable purposes are exempt from property taxes.

relative to clarifying tax exemptions for properties used by religious, educational, and charitable organizations.

Taxes - StateProperty - Real and PersonalTaxes - Local

Status

Died on the table in the House · March 26, 2025
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Division of testimony

61 submissions
Support 48Oppose 12Neutral 1
Hon. Betty GaySupportSalem, NHfor MyselfFeb 4, 2025

This bill is excellent in its careful wording that is inclusive of all kinds of circumstances that have been used recently to discredit the protection from taxing charities. There is only one sentence that probably was a compromise, limiting non-taxed property to $150,000. Since the value of money changes, the only saving grace is that the bill allows a community to change that amount. In my book, it should be amended out. The bill clearly says any income generated is not taxed as long as it contributes to the goal of the charity/non-profit.

Amy DonnellySupportDerry, NHfor MyselfFeb 4, 2025

I am in full support of this bill, especially towards the purposes of being efficient and save on taxes and spending.

Katelynn BaezSupportManchester, NHfor MyselfFeb 4, 2025

I believe we should be saving tax money by making our processes more efficient.

Melanie ArsenaultSupportWindham, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending.

Evelyn MaddenSupportDerry, NYfor MyselfFeb 4, 2025

I support this bill! Please pass it!

Ken EyringSupportWindham, NHfor MyselfFeb 4, 2025

It's about time that a Bill like this is brought before the legislature to ensure schools and religious organizations are exempt from taxation.

Melissa FerreiraSupportLondonderry, NHfor MyselfFeb 4, 2025

In support of this bill

Rachel FosterSupportDERRY, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending.

Kailey QuinlanSupportDerry, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending

Brennan DonnellySupportDerry, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending.

Michal FosterSupportDerry, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending.

Gloria RubioSupportDerry, NHfor MyselfFeb 4, 2025

I support this bill for the purposes of saving on taxes and spending, and promoting efficiency.

Steve ArsenaultSupportWindham, NHfor MyselfFeb 4, 2025

I am in full support of this bill especially towards the purposes of being efficient and save on taxes and spending.

Sarah DanielsSupportWindham, NHfor MyselfFeb 4, 2025

I would like to see us save more tax dollars.

Attorney Gretchen WadeSupportRye, NHfor MyselfFeb 4, 2025

I support this bill. This bill allows for clarity and sets a clear standard when applying RSA 72:23 unlike the ambiguity in its current format that causes difficulty for both towns and property owners to decipher. The current language "appertaining to" is ambiguous and has caused each individual town to make a determination that is not uniform. In addition, it costs towns money for their assessors to make this determination ad hoc, and likewise costs both parties when litigation ensues. In addition to my in-person testimony today about cemetery land designated for people yet to be buried, even a second floor church bathroom was called out and taxed. See 163 N.H 622 (2012). Please pass this bill. Thank you, Gretchen Wade, Esq.

Angel BaezSupportManchester, NHfor MyselfFeb 4, 2025

I’m interested in saving our tax money by making processes more efficient, as well as creating less silly hoops for organizations to jump through so they can remain focused on the work they’re committed to that poor back into our towns.

Shawn FosterSupportWindham, NHfor MyselfFeb 4, 2025

I believe that this bill is needed to simplify the assessing process for non profit, educational, religious and charitable organizations. This simplification will end up saving these organizations as well as municipalities time, money and resource.

Stephanie FosterSupportWindham, NHfor MyselfFeb 4, 2025

I believe this is beneficial for municipalities as well as non-profit in cutting expenses.

David CaronOpposeDerry, NHfor Town of DerryFeb 4, 2025

The Diocese of Manchester closed Holy Cross Church in Derry several years ago. The building is vacant, not being used for religious purposes and has occasionally been marketed for sale. I fear the passage of HB147 may render the property as non-taxable due to the status of the current owners, which would discourage the Diocese from selling the property and returning it to the property tax rolls. The language in the bill is overly broad, and there are existing mechanisms which a religious organization can appeal the decision of the the local town regarding property tax exemptions. Thank you

Katherine BabineSupportSalem, NHfor MyselfFeb 4, 2025

As a member of the community I have witnessed the extreme hoops that a church has to go through to maintain their exemption status. Local offiials have gone to the extremes of walking the premise and making their own determination of what parts of buildings should be considered used for religious purposes. The entire property is being used for religious purposes, if that is what the organization was created for. My church has been in existance for 50 years, and over the past years the local officials have made it harder and harder to be within the community as scripture says.

Thomas BlonskiSupportManchester, NHfor my organizationFeb 4, 2025

Hi. I work for a large state-wide nonprofit human services organization that provides a huge array of social services and healthcare services to the poor and vulnerable across NH. We run the NH Food Bank, serve a large Medicaid population in our 7 nursing homes and senior independent apartments. We also offer transitional housing for veterans and moms (and children) in recovery, sliding-scale counseling, no-fee light & intense case management at our 8 district offices, Caregivers and Monadnock-at-Home programs that serve fixed income seniors with free transportation to medical appointments and food delivery. This is just a sample of our outreach. We receive referrals from CAPs and city/town welfare departments and annual provide just shy of $24 million in free or reduced-cost services to our clients. To tax us on top of the what we already generously contribute to the many communities of which we’re an integral part would force us to either cut services or begin to charge or raise fees. This would be akin to instituting a regressive tax where the ones who need our services the most are the same ones who would be most severely affected. This is really, really bad policy to go after nonprofits this way.. Thank you.

Charles LockwoodOpposeEast Kingston, NHfor MyselfFeb 4, 2025

As a member of the public, I oppose this bill for the following reasons: The broad language might allow organizations to exploit exemptions for land or buildings that are only minimally used for qualifying purposes, creating loopholes where large tracts of underutilized property remain tax-free. The bill removes the need to prove “direct use,” reducing oversight and accountability. Without clear criteria, it may be difficult to ensure that exempt properties are genuinely serving the public good. Finally, while aiming for uniformity, the bill may unintentionally favor wealthier organizations that own larger properties, granting them significant tax breaks while small property owners continue to bear full tax obligations.

Kristen CollinsSupportPortsmouth, NHfor Wentworth Senior LivingFeb 4, 2025

https://www.billtrack50.com/billdetail/1764836 Looking to support this bill and to clarify tax exemptions for properties used by religious, educational, and charitable organizations.

Jason CallOpposeJefferson, NHfor MyselfFeb 4, 2025

There are many charitable, religious and educational properties that own considerable excess land that is not used toward the purpose of the organization, especially in rural areas. These properties should be taxed. There are examples of organizations subdividing off and selling portions of their non-utilized property. There are organizations that own hundreds of acres with small developed building sites, yet they are legally on the same parcel of land. Perhaps rewording the language of the bill would work, but the bill should not pass in its current form.

Alex MaddenSupportDerry, NHfor MyselfFeb 4, 2025

Position recorded without written comment.