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SB 291 · 2025 · Senate · Ways and Means Committee

Tax exemption for church parsonages

AI-generated

relative to the religious use of land property tax exemption.

Extends the real estate tax exemption for religious use of property to church parsonages leased with net income applied to the pastor's housing allowance.AI-generated

Status

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

Analysis

This bill: I. Adds tax exemptions for church parsonages occupied by designated church employees and buildings used for religious training and residential programs. II. Includes housing for religious purposes, on land owned before January 1, 2025, or for at least 5 years, as workforce housing. III. Permits objective structural regulations and compliance with environmental rules, provided they do not substantially burden religious exercise and apply equally to all uses.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Sen. Daryl AbbasRPrimePresident Pro Tempore
  • Sen. Daniel InnisRChair, Majority Policy Conference
  • Sen. Victoria SullivanRVice Chair· Education
  • Sen. Bill GannonRChair· Judiciary
  • Sen. Kevin AvardRDeputy Majority Whip
  • Sen. David RochefortRChair· Health and Human Services
  • Rep. John JanigianRChair· Ways and Means

Also: Rep. Fred DoucetteR, Rep. Mark PearsonR

Public testimony

27 signed in online · 1 wrote testimony

26% support74% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“The separation of church and state is the foundation of our country.”
— John Thagard, Exeteropposes

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

Read the testimony · as of Aug 12, 2026

Hearings

  • 2025-02-129:15 amSenate Ways and MeansSH 100Public hearing
  • 2025-04-2910:00 amHouse Ways and MeansLOB 202-204Public hearing
  • 2025-05-0610:00 amHouse Ways and MeansLOB 202-204Public hearing

Legislative history

  1. Jan 9, 2025SenIntroduced 01/09/2025 and Referred to Ways and Means; SJ 3
  2. Feb 12, 2025SenHearing: 02/12/2025, Room 100, SH, 09:30 am; SC 9
  3. Mar 13, 2025SenCommittee Report: Ought to Pass with Amendment # 2025-0769s, 03/13/2025; Vote 5-0; CC; SC 12
  4. Mar 13, 2025SenSB 291 was Removed from the Consent Calendar; 03/13/2025; SJ 7
  5. Mar 27, 2025SenSpecial Order to 03/27/2025, Without Objection, MA; 03/13/2025 SJ 7
  6. Mar 27, 2025SenCommittee Report: Ought to Pass with Amendment # 2025-0769s, 03/27/2025, Vote 5-0; SC 14
  7. Mar 27, 2025SenCommittee Amendment # 2025-0769s, AA, VV; 03/27/2025; SJ 9
  8. Mar 27, 2025SenOught to Pass with Amendment #2025-0769s, MA, VV; OT3rdg; 03/27/2025; SJ 9
  9. Mar 27, 2025HouseIntroduced (in recess of) 03/27/2025 and referred to Ways and Means HJ 11 P. 113
  10. Apr 29, 2025HousePublic Hearing: 04/29/2025 10:00 am LOB 202-204
  11. May 6, 2025HouseFull Committee Work Session: 05/06/2025 10:00 am LOBO 202-204
  12. May 6, 2025HouseExecutive Session: 05/06/2025 10:00 am LOBO 202-204
  13. May 6, 2025House: Ought to Pass with Amendment # 2025-1925h 05/06/2025 (Vote 15-1; CC)
  14. May 21, 2025HouseRemoved from Consent (Reps. McGrath, Mattson, Granger, Sirois, D. Kelley, D. Murphy, Sabourin, Turcotte, Colcombe, Comtois) 05/21/2025 HJ 15 P. 4
  15. May 22, 2025HouseAmendment # 2025-1925h: AA VV 05/22/2025 HJ 15 P. 49
  16. May 22, 2025HouseOught to Pass with Amendment 2025-1925h: MA VV 05/22/2025 HJ 15 P. 49
  17. Jun 5, 2025SenSen. Lang Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; (In Recess 06/05/2025); SJ 16
  18. Jun 5, 2025SenPresident Appoints: Senators Abbas, Sullivan, Prentiss; (In Recess 06/05/2025); SJ 16
  19. Jun 5, 2025HouseHouse Accedes to Senate Request for CofC (Rep. Kofalt): MA VV 06/05/2025 HJ 16 P. 171
  20. Jun 5, 2025HouseSpeaker Appoints: Reps. Janigian, Ulery, M. Pearson, Almy 06/05/2025 HJ 16 P. 171
  21. Jun 16, 2025SenCommittee of Conference Meeting: 06/16/2025, 01:00 pm, Room 100, SH
  22. Jun 18, 2025HouseConference Committee Report # 2025-2773c Filed 06/18/2025; House Amendment + New Amendment HJ 17
  23. Jun 26, 2025HouseConference Committee Report 2025-2773c: Adopted, VV 06/26/2025 HJ 18 P. 3
  24. Jun 26, 2025SenConference Committee Report # 2025-2773c, Adopted, VV; 06/26/2025; SJ 17
  25. Jun 26, 2025HouseEnrolled (in recess of) 06/26/2025 HJ 18 P. 64
  26. Jun 26, 2025SenEnrolled Adopted, VV, (In recess 06/26/2025); SJ 18
  27. Aug 1, 2025SenSigned by the Governor on 08/01/2025; Chapter 0303; Effective 07/01/2025

Coverage

No reporting linked yet.

Documents (PDF)

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