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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 adds church parsonages leased for the purpose of applying the net income to the pastor's housing allowance to real estate tax exemptions.

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

Votes

yeanay
Starting text: Bill as introduced

Hearings and debates

  • Feb 12, 2025Public hearingSenate Ways and Means51:17–59:418m 24slocated in the stream transcriptHearing
  • Mar 27, 2025Floor debateSenate floor4:48:20–4:50:572m 37slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2025-0769s; Ought to Pass with Amendment #2025-0769s — adopted, voice vote; Committee Amendment # 2025-0769s — adopted, voice vote
  • Apr 29, 2025Public hearingHouse Ways and Means5:50–7:141m 24slocated in the stream transcriptPublic Hearing
  • May 6, 2025Public hearingHouse Ways and Means36:58–45:328m 34slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2025-1925h; Full Committee Work Session; Executive Session
  • May 22, 2025Floor debateHouse floor4:16:10–4:17:171m 7slocated in the stream transcriptOught to Pass with Amendment 2025-1925h — adopted, voice vote; Amendment # 2025-1925h — adopted, voice vote
  • Jun 5, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamSen. Lang Moved Nonconcur with the House Amendment; Requests C of C — adopted, voice vote; President Appoints: Senators Abbas, Sullivan, Prentiss; (In Recess
  • Jun 5, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamHouse Accedes to Senate Request for CofC (Rep. Kofalt) — adopted, voice vote; Speaker Appoints: Reps. Janigian, Ulery, M. Pearson, Almy
  • Jun 26, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamConference Committee Report # 2025-2773c, Adopted — voice vote; Enrolled Adopted — voice vote
  • Jun 26, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamConference Committee Report 2025-2773c: Adopted — voice vote; Enrolled (in recess)

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

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.