New Hampshire 2026 Regular Session

New Hampshire House Bill HB1324

Introduced
12/1/25  
Refer
12/1/25  

Caption

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

Impact

If passed, HB 1324 will directly affect property taxation policies in New Hampshire by redefining exemptions for certain organizations. It will amend existing statutes to formally exempt Masonic lodges from property taxes. The legislation could lead to decreased tax revenues for local governments that rely on property taxes to support public services. However, proponents believe that the bill will enhance the operation of Masonic lodges, which contribute to community engagement and charitable activities.

Summary

House Bill 1324 proposes exempting the land and buildings owned by Masonic lodges and associations from property taxation in the state. This bill aims to extend tax relief to these organizations, aligning them with other non-profit entities that enjoy similar tax exemptions under state law. The sponsors of the bill, including Representatives Rice and Packard, argue that this measure reflects the charitable and community-focused nature of Masonic lodges, thus justifying their exemption from property taxes.

Sentiment

The sentiment surrounding HB 1324 appears to be generally supportive among those who see value in the community work conducted by Masonic lodges. Advocates argue that similar exemptions for other charitable organizations are already in place, thereby normalizing this provision. However, there may be concerns about the long-term implications for local funding and whether tax exemptions for specific groups might set a precedent for other organizations seeking similar benefits.

Contention

Notable points of contention regarding HB 1324 likely stem from the implications of tax exemptions for specific groups. Critics might argue that exempting Masonic lodges could create inequality in the tax system by favoring one type of organization over others. Additionally, there may be concerns about the potential impact on local budgets, as property taxes are crucial for funding community services. This discussion is emblematic of the broader debate over tax policy and the balancing act between supporting community organizations and ensuring adequate public revenue.

Companion Bills

No companion bills found.

Previously Filed As

NH HB101

Relative to exempting certain elderly homeowners from paying property taxes.

NH HB766

Enabling municipalities to adopt an exemption from the local education property tax for certain elderly residents.

NH SB291

Relative to the religious use of land property tax exemption.

NH HB426

Relative to property tax exemptions for charitable organizations for the prior tax year.

NH HB782

Expanding property tax exemptions for certain elderly and disabled persons; raising public awareness regarding tax credits and exemptions; and requiring an annual report regarding the efficacy of the low and moderate income homeowners property tax relief program.

NH HB147

Relative to clarifying tax exemptions for properties used by religious, educational, and charitable organizations.

NH HB447

Relative to property tax exemptions for disabled veterans.

NH SB220

Relative to public hearings and deliberation for the denial of tax exemptions.

NH HB421

Relative to notice of tax exempt-status filing procedures by town officials or offices.

NH HB696

Relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.

Similar Bills

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CA AB245

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CA SB1053

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HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

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TX HB2011

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