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HB 147 · 2025 · House · Municipal and County Government Committee

Property tax exemptions for nonprofits

AI-generated

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

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

Status

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

Analysis

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

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site

“Therefore, the general court hereby finds it necessary to statutory clarify that regardless of whether use is for religious, educational or charitable purposes, the entire lot and building shall be tax exempt as follows:”
Section 1
“The entire building and lot on which religious activities are taking place shall be exempt from taxation under this section.”
Section 2
“A town at an annual town meeting or the governing body of a city may vote to increase the amount of the exemption upon dormitories, dining rooms and kitchens.”
Section 2
“The entire building used for an exempt purpose and the entire lot on which educational activities are taking place shall be exempt from taxation under this section.”
Section 2

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Maureen MooneyRPrime
  • Rep. Bob LynnRChair· Judiciary
  • Rep. Brian LabrieRClerk· Labor, Industrial and Rehabilitative Services
  • Sen. Daryl AbbasRPresident Pro Tempore
  • Sen. Kevin AvardRDeputy Majority Whip
  • Sen. Ruth WardRDeputy Majority Leader

Also: Rep. Glenn CordelliR, Rep. Mark PearsonR, Rep. David PreeceD, Rep. Julie MilesR

Public testimony

61 signed in online · 24 wrote testimony

79% support20% oppose2% neutral

In their wordsVerbatim, exactly as submitted

“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.”
— Kristen Collins, Portsmouth · Wentworth Senior Livingsupports
“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.…”
— Thomas Blonski, Manchester · my organizationsupports
“As a member of the community I have witnessed the extreme hoops that a church has to go through to maintain their exemption status.…”
— Katherine Babine, Salemsupports
“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.…”
— David Caron, Derry · Town of Derryopposes
“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.…”
— Jason Call, Jeffersonopposes
“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.…”
— Charles Lockwood, East Kingstonopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Feb 18, 2025HouseCommittee report· regular calendarCommittee report: Ought to Pass10–8
    Overall
    56% yea
  • Mar 26, 2025HouseVoice voteLay HB147 on Table (Rep. Reinfurt)adopted

Hearings and debates

  • Feb 4, 2025Public hearingHouse Municipal and County Government1:56:08–2:13:1017m 2slocated in the stream transcriptPublic Hearing
  • Feb 18, 2025Public hearingHouse Municipal and County Government4:24:08–4:31:046m 56slocated in the stream transcriptMajority Committee Report: Ought to Pass — roll call; Executive Session
  • Mar 26, 2025Floor debateHouse floor5:09:55–5:11:572m 2slocated in the stream transcriptLay HB147 on Table (Rep. Reinfurt) — adopted, voice vote
  • Dec 17, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamDied on Table, Session ended

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Municipal and County Government HJ 2 P. 7
  2. Feb 4, 2025HousePublic Hearing: 02/04/2025 11:10 am LOB 307
  3. Feb 18, 2025HouseExecutive Session: 02/18/2025 01:00 pm LOB 201
  4. Feb 18, 2025HouseMajority : Ought to Pass 02/18/2025 (Vote 10-8; RC) HC 17 P. 39
  5. Mar 5, 2025HouseMinority : Inexpedient to Legislate
  6. Mar 26, 2025HouseLay HB147 on Table (Rep. Reinfurt): MA VV 03/26/2025 HJ 10 P. 87
  7. Dec 17, 2025HouseDied on Table, Session ended 12/17/2025 HJ 19

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.