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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.

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

Hearings

  • 2025-02-049:30 amHouse Municipal and County GovernmentLOB 307Public hearing
  • 2025-02-181:00 pmHouse Municipal and County GovernmentLOB 201Public 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 01:30 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.