HB 1324 · 2026 · House · Municipal and County Government Committee
Property tax exemption for Masonic lodges
AI-generatedexempting 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- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Analysis
This bill exempts Masonic lodges and associations from state property taxes.
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
“The real estate and personal property owned by Granges or masonic lodges or associations which are incorporated in this state shall be exempt from property taxes.”
Official record
gc.nh.gov · the authoritative source
Sponsors
- 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 argumentsIn their wordsVerbatim, exactly as submitted
“I support this bill so that we can continue to give to the community and Charities”
“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.…”
“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.”
“I oppose HB1324 because it would create a large loophole for tax evasion.”
“The Masons are not a charitable organization and should not be tax exempt.”
“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.”
“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”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Votes
yeanay- Jan 16, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate14–2Overall88% yea
- Feb 5, 2026HouseVoice voteInexpedient to Legislateadopted
Hearings and debates
- Jan 16, 2026Public hearingHouse Municipal and County Government2:23:14–2:29:486m 34slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Public Hearing; Executive Session
- Feb 5, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamInexpedient to Legislate — adopted, voice vote
Timestamps locate where this bill is taken up in the chamber's YouTube stream.
Legislative history
- Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 15
- Jan 16, 2026HousePublic Hearing: 01/16/2026 10:10 am GP 154
- Jan 16, 2026HouseExecutive Session: 01/16/2026 10:10 am GP 154
- Jan 16, 2026House: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC) HC 5 P. 11
- 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.