Citizen in a RepublicNH Bill Briefing
← All bills

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 provides that the grace period for submitting an application for a tax exemption under RSA 72:23, VI as amended by HB 1055 (2024), may form the basis for a property tax abatement for the 2024 tax year.

From the bill's official ANALYSIS section.

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

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 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.