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HB 1293 · 2026 · House · Ways and Means Committee

Taxing large nonprofit properties

AI-generated

taxing certain properties owned by charitable or non-profit organizations.

Makes the value of charitable or nonprofit organization property exceeding $1,000,000 in a municipality taxable at the municipal rate, unless a payment-in-lieu-of-taxes agreement is in effect.AI-generated

Status

Referred to interim study (House) · February 19, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill taxes the excess value of certain properties owned by charitable or non-profit organizations.

From the bill's official ANALYSIS section.

In the bill's words

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

“If the value of the buildings and lands of charitable organizations and societies in subparagraph (a) exceed $1,000,000 in any municipality, the value in excess of said sum shall be taxable at the municipal rate.”
Section 1
“A town at an annual town meeting, or the governing body of a city, may vote to increase the amount of the exemption.”
Section 1
“If a municipality and a charitable organization or a society mutually enter into a written agreement for a voluntary payment in lieu of taxes in accordance with RSA 72:23-n, this subparagraph shall not apply during the duration of the agreement.”
Section 1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Bill BoltonDPrime

Rep. Thomas SchambergD

Public testimony

809 signed in online · 393 wrote testimony

3% support97% oppose0% neutral

ForNonprofits with large property holdings should pay their share

AgainstWould force service cuts or closures of essential programs

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“My name is Karen and I live and vote in Bristol. I SUPPORT this bill because I feel that if a charitable or non-profit organization property is valued at $1 million or more, they should be paying a tax..”
— Karen Bemis, Bristolsupports
“This bill is long over-due. Towns without protective ordinances are vulnerable to eroding tax base. Take Plymouth, NH for example.. It is reasonable to expect that a non profit with real-estate above $1million be taxed anything above $1million.…”
— Jennifer legier, Camptonsupports
“If any charity or nonprofit has over 1 million in holdings, that should be taxed. Why isnt the charity disbursing that money to those that need it ?”
— Kelly Butler, Gilsumsupports
“This measure poses a significant threat to the property tax-exempt status of nonprofits in New Hampshire. Balancing budgets by taxing nonprofits risks undermining essential services that our communities rely on.…”
— Andrea, NH LAKES LaMoreaux, Concord · NH LAKESopposes
“I am a land steward for a conserved area managed by the Society for the Protection of NH Forests, encouraging people to recreate on this beautiful 1500 acre property containing 3 ponds and 5 miles of trails.…”
— Richard Widhu, Nashuaopposes
“We do not need more taxes and we certainly should not be taxing organizations for the benefit of New Hampshire residents.”
— Karl Braconier, Hebronopposes
“Is this $1 million per charity or total in the municipality? Maybe should be percentage of total valuation, Catholic Church owns over $1 million in Manchester but percentage may be higher in small town.”
— Roy Schweiker, Concordneutral
“Could undermine nonprofit and community service organizations, disproportionately impacting vulnerable populations they serve. However, with specific safeguards in place this concept may be beneficial.”
— Hannah Meiselman, Manchesterneutral

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 2, 2026HouseCommittee report· consent calendar: Refer for Interim Study18–1
    Overall
    95% yea
  • Feb 19, 2026HouseVoice voteRefer for Interim Studyadopted

Hearings and debates

  • Jan 29, 2026Public hearingHouse Ways and Means2:11:26–2:16:475m 21slocated in the stream transcriptPublic Hearing
  • Feb 2, 2026Public hearingHouse Ways and Means5:32:23–5:36:434m 20slocated in the stream transcriptCommittee Report: Refer for Interim Study; Full Committee Work Session; Executive Session
  • Feb 19, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamRefer for Interim Study — adopted, voice vote
  • Jun 15, 2026Public hearingHouse Ways and Means1:29:02–1:31:142m 12slocated in the stream transcriptFull Committee Work Session; Executive Session

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

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 14
  2. Jan 26, 2026House==CANCELLED== Public Hearing: 01/26/2026 11:30 am GP 159
  3. Jan 29, 2026HousePublic Hearing: 01/29/2026 11:30 am GP 154
  4. Feb 2, 2026HouseFull Committee Work Session: 02/02/2026 01:00 pm GP 159
  5. Feb 2, 2026HouseExecutive Session: 02/02/2026 02:00 pm GP 159
  6. Feb 2, 2026HouseCommittee Report: Refer for Interim Study 02/02/2026 (Vote 18-1; CC) HC 7 P. 23
  7. Feb 19, 2026HouseRefer for Interim Study: MA VV 02/19/2026 HJ 5 P. 37
  8. Jun 15, 2026HouseFull Committee Work Session: 06/15/2026 10:00 am GP 159
  9. Jun 15, 2026HouseExecutive Session: 06/15/2026 11:00 am GP 159

Coverage

No reporting linked yet.

Documents (PDF)

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