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HB 425 · 2025 · House · Municipal and County Government Committee

Tax exemption for shared-mission property rentals

AI-generated

allowing tax-exempt entities to keep their tax-exempt status while renting facilities or property to entities that share their mission.

Grants property tax exemptions to tax-exempt religious organizations that rent facilities or property to organizations sharing similar missions, provided rental income supports qualifying functions.AI-generated

Status

Died on the table in the House · March 6, 2025
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill: I. Grants property tax relief to certain religious organizations who rent facilities to organizations that share similar missions or goals. II. Grants property tax exemptions to religious organizations that rent property, so long as any rental income is put towards certain functions.

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

“A religious organization that rents any church parsonage or similar residential real estate to another organization that shares a similar mission or goal shall be exempt from taxation on those properties.”
Section 1
“A religious organization that rents not more than one church parsonage or similar residential real estate, and/or not more than one worship building shall be exempt from taxation on those properties provided that the rental income, if any, is used for the religious leader’s compensation, for the maintenance of the worship building or parsonage, or the funding of standard religious programs.”
Section 1
“In this subparagraph, "religious organization" means a single house of worship, including but not limited to churches, synagogues, mosques, shrines, and temples.”
Section 1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Mark PearsonRPrime
  • Rep. Bill BoydRClerk· Public Works and Highways
  • Rep. Debra DeSimoneRChair· Children and Family Law
  • Rep. John JanigianRChair· Ways and Means
  • Sen. Bill GannonRChair· Judiciary

Also: Rep. Glenn CordelliR, Rep. Jose CambrilsR, Rep. Paul TerryR

Public testimony

17 signed in online · 6 wrote testimony

24% support76% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“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
“This bill wisely explains that renting out religious property that generates income that supports the purpose of the religious organization must not be taxed.…”
— Hon. Betty Gay, Salemsupports
“Regardless of where the money goes, renting property turns the church into a profitable organization which should be subject to property taxes and any related business taxes. There is already enough leeway given to religious organizations with regards to exemptions.…”
— Simon Berrio, Daltonopposes
“Absolutely not. The churches in this country get far too many passes. If they want to be on our land, they need to pay taxes. They need to pay into the town they are occupying, consider it penance for all of the abuse they hide.”
— Jennifer Suitter, Merrimackopposes
“This is an unnecessary bill. Religious, charitable, and educational properties already may continue to qualify for a property tax exemption if they rent property to another qualifying entity as long as both entities fill out the proper applications.…”
— Jason Call, Jeffersonopposes

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 calendar: Ought to Pass10–8
    Overall
    56% yea
  • Mar 6, 2035HouseDivisionFloor amendment 2025-0633h (Rep. M. Pearson)Failed119–225
    Overall
    35% yea
  • Mar 6, 2025HouseDivisionLay HB425 on Table (Rep. Sweeney)Adopted351–15
    Overall
    96% yea

Hearings and debates

  • Feb 4, 2025Public hearingHouse Municipal and County Government4:01:13–4:02:221m 9slocated in the stream transcriptPublic Hearing
  • Feb 18, 2025Public hearingHouse Municipal and County Government4:52:39–4:58:265m 47slocated in the stream transcriptMajority Committee Report: Ought to Pass — roll call; Executive Session
  • Mar 6, 2025Floor debateHouse floor5:05:05–5:08:273m 22slocated in the stream transcriptLay HB425 on Table (Rep. Sweeney) — adopted, division 351-15
  • 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 9, 2025HouseIntroduced (in recess of) 01/09/2025 and referred to Municipal and County Government HJ 3 P. 9
  2. Feb 4, 2025HousePublic Hearing: 02/04/2025 01:30 pm LOB 307
  3. Feb 18, 2025HouseExecutive Session: 02/18/2025 01:00 pm LOB 201
  4. Feb 18, 2025HouseMajority Committee Report: Ought to Pass 02/18/2025 (Vote 10-8; RC) HC 14 P. 26
  5. Feb 25, 2025HouseMinority Committee Report: Inexpedient to Legislate
  6. Mar 6, 2035HouseFLAM # 2025-0633h (Rep. M. Pearson): AF DV 119-225 03/06/2035 HJ 7 P. 72
  7. Mar 6, 2025HouseLay HB425 on Table (Rep. Sweeney): MA DV 351-15 03/06/2025 HJ 7 P. 73
  8. 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.