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HB 421 · 2025 · House · Municipal and County Government Committee

Notice of tax-exempt filing deadlines

AI-generated

relative to notice of tax exempt-status filing procedures by town officials or offices.

Requires cities, towns, and the department of revenue administration to provide notice to tax-exempt organizations regarding the annual tax-exemption filing deadline.AI-generated

Status

Died — conference committee did not agree · June 19, 2025
  1. ✓Introduced
  2. ✓House
  3. ✕Senate
  4. Governor
  5. Law

Analysis

This bill requires cities and towns and the department of revenue administration to give certain notices regarding the annual tax-exemption filing deadline to tax-exempt organizations.

From the bill's official ANALYSIS section.

In the bill's words

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

“Cities and towns shall annually mail the forms prescribed under RSA 72:23-c, I and RSA 72:23, VI to all property owners whose real estate was exempt from taxation in the prior property tax year under RSA 72:23, III, IV or V, and notify such property owners of the form submission deadline.”
Section 1
“Cities and towns shall give notice and post blank copies of the proper tax forms in a manner similar to other public notices 60 days before the filing due date.”
Section 2
“If any such organization or corporation shall willfully neglect or refuse to file such list upon request therefor, the selectmen may deny the exemption.”
Section 3
“The forms shall be mailed no later than 60 days before the due dates of the completed forms and supplemental documents.”
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
  • Rep. Wayne MacDonaldRChair· Health, Human Services and Elderly Affairs
  • Sen. Bill GannonRChair· Judiciary

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

Public testimony

12 signed in online · 5 wrote testimony

33% support67% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“https://www.billtrack50.com/billdetail/1772586 Looking to support this bill in relation to the notice of tax exempt-status filing procedures by town officials or offices.”
— Kristen Collins, Portsmouth · Wentworth Senior Livingsupports
“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 is a great bill to help charities fulfill their obligation to file the required annual declaration of tax-exemption.…”
— Hon. Betty Gay, Salemsupports
“This bill is unnecessary and puts part of the onus for annual property tax exemption filings onto municipalities.…”
— Jason Call, Jeffersonopposes
“The requirements for RSA 72:23 have been in place for good number of years. Any organization that seeks an educational or charitable exemption should know the dead line for when certain documents are due.…”
— 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 # 2025-0354h16–2
    Overall
    89% yea
  • Mar 6, 2025HouseVoice voteAmendment 2025-0354hadopted
  • Mar 6, 2025HouseVoice voteOught to Pass with Amendment 2025-0354hadopted
    Resulting text: Bill as amended by the House
  • May 15, 2025SenateCommittee report: Ought to Pass with Amendment # 2025-1964s5–0
    Overall
    100% yea
  • May 15, 2025SenateVoice voteCommittee amendment 2025-1964sadopted
  • May 15, 2025SenateVoice voteOught to Pass with Amendment #2025-1964sadopted
    Resulting text: Bill as amended by the Senate
  • May 22, 2025HouseVoice voteHouse Non-Concurs with Senate Amendment 2025-1964s and Requests CofC (Rep. S. Smith)adopted
  • Jun 5, 2025SenateVoice voteSen. Gray Accedes to House Request for Committee of Conferenceadopted

Hearings and debates

  • Feb 4, 2025Public hearingHouse Municipal and County Government4:21:05–4:22:151m 10slocated in the stream transcriptPublic Hearing
  • Feb 18, 2025Public hearingHouse Municipal and County Government4:58:06–5:09:1011m 4slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2025-0354h; Executive Session
  • Mar 6, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2025-0354h — adopted, voice vote; Amendment # 2025-0354h — adopted, voice vote
  • Apr 8, 2025Public hearingSenate Election Law and Municipal Affairs54:20–1:03:569m 36slocated in the stream transcriptHearing
  • May 15, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2025-1964s; Ought to Pass with Amendment #2025-1964s — adopted, voice vote; Committee Amendment # 2025-1964s — adopted, voice vote
  • May 22, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamHouse Non-Concurs with Senate Amendment 2025-1964s and Requests CofC (Rep. S. Smith) — adopted, voice vote; Speaker Appoints: Reps. Pauer, J. MacDonald, Walker, Maggiore
  • Jun 5, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamSen. Gray Accedes to House Request for Committee of Conference — adopted, voice vote; President Appoints: Senators Gray, Lang, Long; (In Recess

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 01:50 pm 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 # 2025-0354h 02/18/2025 (Vote 16-2; CC) HC 14 P. 12
  5. Mar 6, 2025HouseAmendment # 2025-0354h: AA VV 03/06/2025 HJ 7 P. 17
  6. Mar 6, 2025HouseOught to Pass with Amendment 2025-0354h: MA VV 03/06/2025 HJ 7 P. 17
  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, 10:00 am; SC 16
  9. May 15, 2025Sen: Ought to Pass with Amendment # 2025-1964s, 05/15/2025; Vote 5-0; CC; SC 21
  10. May 15, 2025SenCommittee Amendment # 2025-1964s, AA, VV; 05/15/2025; SJ 13
  11. May 15, 2025SenOught to Pass with Amendment #2025-1964s, MA, VV; OT3rdg; 05/15/2025; SJ 13
  12. May 22, 2025HouseHouse Non-Concurs with Senate Amendment 2025-1964s and Requests CofC (Rep. S. Smith): MA VV 05/22/2025 HJ 15 P. 53
  13. May 22, 2025HouseSpeaker Appoints: Reps. Pauer, J. MacDonald, Walker, Maggiore 05/22/2025 HJ 15 P. 53
  14. Jun 5, 2025SenSen. Gray Accedes to House Request for Committee of Conference, MA, VV; (In recess 06/05/2025); SJ 16
  15. Jun 5, 2025SenPresident Appoints: Senators Gray, Lang, Long; (In Recess 06/05/2025); SJ 16
  16. Jun 17, 2025HouseConference Committee Meeting: 06/17/2025 12:30 pm LOB 305
  17. Jul 8, 2025HouseConference Committee Report: Not Filed HJ 17
  18. Jun 19, 2025SenConference Committee Report; Not Signed Off; SJ 16

Coverage

No reporting linked yet.

Documents (PDF)

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