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HB 1324 · 2026 · House · Municipal and County Government Committee

Property tax exemption for Masonic lodges

AI-generated

exempting the land and buildings of Masonic lodges and associations from property taxation.

Exempts real estate and personal property owned by incorporated Masonic lodges or associations from local property taxes, unless the property is rented for business purposes.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 5, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill exempts Masonic lodges and associations from state property taxes.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Kimberly RiceRPrimeVice Chair· Children and Family Law
  • Rep. Sherman PackardRSpeaker of the House
  • Sen. Victoria SullivanRVice Chair· Education

Public testimony

179 signed in online · 106 wrote testimony

86% support13% oppose1% neutral

ForLodges provide substantial charitable/community benefit

AgainstLodges are not charitable enough to warrant exemption

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“I support this bill so that we can continue to give to the community and Charities”
— Maurice Schofield, New Hampton · Chocorua Lodge 83supports
“Representatives, While I support this bill for our benevolent non-profit organizations, who do so much good in our communities, I would like to see an amendment to add language around prohibiting the effective properties and buildings for use as residential domiciles.…”
— William Foster, New Bostonsupports
“Fraternal organizations benefit all communities and every effort should be made to keep them. If they have no where to meet, then they will disappear.”
— Lisa Hollis, Nashuasupports
“I oppose HB1324 because it would create a large loophole for tax evasion.”
— Mary Hakken-Phillips, Hanoveropposes
“The Masons are not a charitable organization and should not be tax exempt.”
— Sue Holstein, Bedfordopposes
“My name is Karen and I live and vote in Bristol. I OPPOSE this bill to exempt the land and buildings of Masonic lodges and associations from property taxation. We aren’t in the business of creating tax loopholes.”
— Karen Bemis, Bristolopposes
“I believe all Masonic buildings should be tacked exempt just as similar as a church or a school because the Masonic Lodge is a place of both”
— Eric Nicolay, Newportneutral

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Hearings

  • 2026-01-169:00 amHouse Municipal and County GovernmentGP 154Public hearing

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 15
  2. Jan 16, 2026HousePublic Hearing: 01/16/2026 10:10 am GP 154
  3. Jan 16, 2026HouseExecutive Session: 01/16/2026 10:10 am GP 154
  4. Jan 16, 2026House: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC) HC 5 P. 11
  5. Feb 5, 2026HouseInexpedient to Legislate: MA VV 02/05/2026 HJ 3 P. 15

Coverage

No reporting linked yet.

Documents (PDF)

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