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HB 1648 · 2026 · House · Ways and Means Committee

Homestead property tax exemption

AI-generated

providing property tax exemptions for qualifying residences.

Creates a homestead property tax exemption of up to $300,000 on the assessed value of an owner-occupied primary residence, subject to application and eligibility requirements administered by local assessors.AI-generated

Status

Referred to interim study (House) · March 11, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill creates a homestead property tax exemption for owner-occupied primary residences.

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

“"Homestead" means a residential property owned and occupied by the owner as their primary residence, including the land and improvements thereon.”
RSA 72:89
“A homestead exemption of up to $300,000 shall be deducted from the assessed valuation of an eligible property subject to the uniform statewide education property tax under RSA 76:8.”
RSA 72:91
“Property owners seeking the exemption under RSA 72:91 shall submit an application to their local assessor’s office by April 15 of each tax year.”
RSA 72:92
“The exemption under RSA 72:91 shall reduce the taxable assessed value of the property by the amount of the exemption, thereby lowering the property tax owed.”
RSA 72:93

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. David LuneauDPrimeDemocratic Advisor
  • Rep. David PaigeDRanking Member· Housing

Also: Rep. Dick AmesD, Rep. Thomas OppelD

Public testimony

197 signed in online · 57 wrote testimony

93% support6% oppose1% neutral

ForProperty taxes are unsustainably high and relief is needed

AgainstHome value does not equal ability to pay

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“Homeowner need tax relief and at least assurance that things will not get systemically worse and that their voices are heard”
— Lisa Ayer, Manchestersupports
“NH's highly regressive tax system is unjust and irresponsible. This bill would be an important step towards ameliorating the burden the legislature has placed on low to middle income homeowners.”
— Christine Bachrach, Granthamsupports
“This bill would provide fairness and relief to individual home owners and long-time residents who are continually burdened by increasing taxes, but have stagnant or limited incomes. Help older home owners continue to live in their communities!”
— Loretta Laurenitis, Peterboroughsupports
“I appreciate the intent behind HB 1648 and the desire to provide property tax relief to New Hampshire homeowners. Property taxes are a significant burden for many residents, and relief is a legitimate policy goal.…”
— Louis Trebaol, Franklinopposes
“Shifting the tax burden to the southern part of the state where the real estate values have drastically soared over the last 5 years - NO. Having home values increase, does not equate to increased yearly income !”
— Keri Fongemie, Derryopposes
“I oppose this bill because it does not expand rights, protections, or transparency for New Hampshire residents and may limit public accountability.”
— Tiffany Gladu, Goffstownopposes
“We need to reduce property taxes. Tax religious properties. Cap/reduce/eliminate property taxes on homes worth less than $800,000. No property taxes should be spent on non-public schools. NH school vouchers are unconstitutional.…”
— Michael Fournier, Tuftonboroneutral

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
  • Mar 2, 2026HouseCommittee report· consent calendar: Refer for Interim Study17–0
    Overall
    100% yea
  • Mar 11, 2026HouseVoice voteRefer for Interim Studyadopted

Hearings and debates

  • Jan 28, 2026Public hearingHouse Ways and Means1:35:13–1:37:121m 59slocated in the stream transcriptPublic Hearing
  • Feb 2, 2026Public hearingHouse Ways and Means4:21:01–4:24:533m 52slocated in the stream transcriptFull Committee Work Session; ==CANCELLED== Executive Session
  • Feb 11, 2026Public hearingHouse Ways and Means5:13–8:553m 42slocated in the stream transcriptSubcommittee Work Session
  • Mar 2, 2026Public hearingHouse Ways and Means51:40–54:212m 41slocated in the stream transcriptCommittee Report: Refer for Interim Study; Full Committee Work Session; Executive Session
  • Mar 11, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamRefer for Interim Study — adopted, voice vote
  • Jun 15, 2026Public hearingHouse Ways and Means1:41:18–1:41:4224slocated in the stream transcriptFull Committee Work Session; ==CANCELLED== 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. 29
  2. Jan 28, 2026HousePublic Hearing: 01/28/2026 11:30 am GP 154
  3. Feb 2, 2026HouseFull Committee Work Session: 02/02/2026 01:00 pm GP 159
  4. Feb 2, 2026House==CANCELLED== Executive Session: 02/02/2026 02:00 pm GP 159
  5. Feb 11, 2026HouseSubcommittee Work Session: 02/11/2026 10:00 am GP 154
  6. Mar 2, 2026HouseFull Committee Work Session: 03/02/2026 10:00 am GP 159
  7. Mar 2, 2026HouseExecutive Session: 03/02/2026 10:30 am GP 159
  8. Mar 2, 2026House: Refer for Interim Study 03/02/2026 (Vote 17-0; CC) HC 10 P. 28
  9. Mar 11, 2026HouseRefer for Interim Study: MA VV 03/11/2026 HJ 7 P. 58
  10. Jun 15, 2026HouseFull Committee Work Session: 06/15/2026 10:00 am GP 159
  11. Jun 15, 2026House==CANCELLED== Executive 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.