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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 to give 2 months notice of the annual tax-exemption filing deadline to tax-exempt organizations.

From the bill's official ANALYSIS section.

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

Hearings

  • 2025-02-049:30 amHouse Municipal and County GovernmentLOB 307Public hearing
  • 2025-02-181:00 pmHouse Municipal and County GovernmentLOB 201Public hearing
  • 2025-04-089:15 amSenate Election Law and Municipal AffairsLOB 103Public hearing

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.