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HB 426 · 2025 · House · Municipal and County Government Committee

Late filing for charitable tax exemption

AI-generated

relative to property tax exemptions for charitable organizations for the prior tax year.

Permits a charitable organization to request a property tax exemption for the 2024 tax year upon showing it was prevented by accident, mistake, or misfortune from timely filing, and provides for appeal.AI-generated

Status

Signed into law · May 21, 2025
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill permits a charitable organization to request a property tax exemption for the 2024 tax year if they demonstrate to the selectmen that they were prevented by accident, mistake, or misfortune from filing the statement of financial condition before June 1, 2024, and provides for appeal of the decision to the board of tax and land appeals or the superior court.

From the bill's official ANALYSIS section.

In the bill's words

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

“If the request for exemption is denied by the selectmen, the organization may appeal the decision pursuant to RSA 72:34-a.”
Section 30:1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. John MacDonaldRPrimeVice Chair· Municipal and County Government
  • Rep. Jim MaggioreDDeputy Ranking Member· Municipal and County Government
  • Rep. Karel CrawfordRClerk· Transportation
  • Rep. Katy PeternelRVice Chair· Education Policy and Administration
  • Rep. Bob LynnRChair· Judiciary

Also: Rep. Rosemarie RungD

Public testimony

11 signed in online · 5 wrote testimony

55% support36% oppose9% neutral

In their wordsVerbatim, exactly as submitted

“https://www.billtrack50.com/billdetail/1772586 Looking to support this bill relative to property tax exemptions for charitable organizations for the prior tax year.”
— Kristen Collins, Portsmouth · Wentworth Senior Livingsupports
“I am in support of HB 426 that will allow Select Boards to grant an exemption retroactively to charitable organizations for failure to file a timely statement of financial conditions if the failure was due to accident, mistake, or misfortune.…”
— Linda T Murray, Wolfeborosupports
“I would like to testify in support of House Bill 426, which provides a fair and necessary safety net for charitable organizations that may have missed the deadline to apply for a property tax exemption in the 2024 tax year.…”
— Charles Lockwood, East Kingstonsupports
“I may be reading this bill incorrectly but it appears HB 426 will modify RSA 72:23 VI for the prior tax year, 2024. I am open to modify 72:23 to allow for a possible accident and misfortune going forward. I think mistake is too general of a term.…”
— CHARLES REESE, DEERFIELDopposes

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· consent calendar: Ought to Pass with Amendment # 2025-0141h16–2
    Overall
    89% yea
  • Mar 6, 2025HouseVoice voteAmendment 2025-0141hadopted
  • Mar 6, 2025HouseVoice voteOught to Pass with Amendment 2025-0141hadopted
    Resulting text: Bill as amended by the House
  • Apr 17, 2025SenateCommittee report: Ought to Pass5–0
    Overall
    100% yea
  • Apr 17, 2025SenateVoice voteOught to Passadopted
  • May 1, 2025SenateVoice voteEnrolledadopted

Hearings and debates

  • Feb 4, 2025Public hearingHouse Municipal and County Government2:37:54–2:46:308m 36slocated in the stream transcriptPublic Hearing
  • Feb 18, 2025Public hearingHouse Municipal and County Government4:40:12–4:43:513m 39slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2025-0141h; Executive Session
  • Mar 6, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2025-0141h — adopted, voice vote; Amendment # 2025-0141h — adopted, voice vote
  • Apr 8, 2025Public hearingSenate Election Law and Municipal Affairs1:05:12–1:06:461m 34slocated in the stream transcriptHearing
  • Apr 17, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • May 1, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Adopted — voice vote

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 11:30 am LOB 307
  3. Feb 18, 2025HouseExecutive Session: 02/18/2025 01:00 pm LOB 201
  4. Feb 18, 2025HouseCommittee Report: Ought to Pass with Amendment # 2025-0141h 02/18/2025 (Vote 16-2; CC) HC 14 P. 12
  5. Mar 6, 2025HouseAmendment # 2025-0141h: AA VV 03/06/2025 HJ 7 P. 18
  6. Mar 6, 2025HouseOught to Pass with Amendment 2025-0141h: MA VV 03/06/2025 HJ 7 P. 18
  7. Mar 6, 2025SenIntroduced 03/06/2025 and Referred to Election Law and Municipal Affairs; SJ 7
  8. Apr 8, 2025SenHearing: 04/08/2025, Room 103, LOB, 10:15 am; SC 16
  9. Apr 17, 2025Sen: Ought to Pass, 04/17/2025; Vote 5-0; CC; SC 17
  10. Apr 17, 2025SenOught to Pass: MA, VV; OT3rdg; 04/17/2025; SJ 10
  11. May 1, 2025HouseEnrolled (in recess of) 05/01/2025 HJ 13 P. 31
  12. May 1, 2025SenEnrolled Adopted, VV, (In recess 05/01/2025); SJ 12
  13. May 14, 2025HouseSigned by Governor Ayotte 05/14/2025; Chapter 30; eff.05/14/2025

Coverage

No reporting linked yet.

Documents (PDF)

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