SB 291 (2025): relative to the religious use of land property tax exemption.

SB 291 (2025)

relative to the religious use of land property tax exemption.

• Status: Signed into law
• Term: 2025-2026
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Zoning and Planning
• Chapter law: 303

The Story

It was introduced on January 9, 2025 and referred to the Senate Ways and Means committee. The committee held a public hearing on February 12, 2025. The committee voted unanimously, 5–0, to recommend that the Senate pass it with changes (amendment 2025-0769s), and the report was placed on the consent calendar. On March 13, 2025 the Senate adopted “Special Order to 03/27/2025, Without Objection”. The bill was taken off the consent calendar on March 13, 2025. The committee voted unanimously, 5–0, to recommend that the Senate pass it with changes (amendment 2025-0769s). The committee's amendment (2025-0769s) was adopted on a voice vote on March 27, 2025, changing the text of the bill. On March 27, 2025 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. It crossed to the House on March 27, 2025 and was referred to the House Ways and Means committee. The committee held a public hearing on April 29, 2025, with 27 people signed in online: 7 in support and 20 in opposition. The committee held a work session on May 6, 2025. The committee met in executive session on May 6, 2025 to vote on its recommendation. The committee voted 15–1 to recommend that the House pass it with changes (amendment 2025-1925h), and the report was placed on the consent calendar. The committee's amendment (2025-1925h) was adopted on a voice vote on May 22, 2025, changing the text of the bill. On May 22, 2025 the House voted to pass it with changes on a voice vote. On June 5, 2025 the Senate voted to reject the other chamber's changes on a voice vote, on a motion by Sen. Timothy Lang. On June 5, 2025 the House adopted “House Accedes to Senate Request for CofC” on a voice vote, on a motion by Rep. Jim Kofalt. The Senate adopted the conference report (2025-2773c) on a voice vote. On June 26, 2025 the House adopted the conference report (2025-2773c) on a voice vote. The bill was enrolled on June 26, 2025 — the final check of the text before it goes to the governor. The governor signed it on August 1, 2025, making it Chapter 303 of the session laws. It took effect on July 1, 2025.

Sponsors

• Sen. Daryl Abbas (R - SD22) (prime sponsor)
• Sen. Bill Gannon (R - SD23)
• Rep. Fred Doucette (R - Rock 25)
• Sen. Daniel Innis (R - SD7)
• Sen. Kevin Avard (R - SD12)
• Rep. John Janigian (R - Rock 25)
• Sen. Victoria Sullivan (R - SD18)
• Sen. David Rochefort (R - SD1)
• Rep. Mark Pearson (R - Rock 34)

Hearings and Sessions

• February 12, 2025, 9:30 AM: hearing, Senate Ways and Means, SH 100
• March 13, 2025: floor debate, Senate
• March 27, 2025: floor debate, Senate
• April 29, 2025, 10:00 AM: public hearing, House Ways and Means, LOB 202-204
• May 6, 2025, 10:00 AM: full committee work session, House Ways and Means, LOBO 202-204
• May 6, 2025, 10:00 AM: executive session, House Ways and Means, LOBO 202-204
• May 22, 2025: floor debate, House
• June 5, 2025: floor debate, Senate
• June 16, 2025, 1:00 PM: committee of conference, SH 100

Votes

• March 27, 2025, Senate: Ought to Pass with Amendment #2025-0769s — voice vote, passed
• May 22, 2025, House: Ought to Pass with Amendment 2025-1925h — voice vote, passed
• June 5, 2025, Senate: Nonconcur with the House Amendment; Requests C of C — voice vote, passed
• June 5, 2025, House: House Accedes to Senate Request for CofC — voice vote, passed
• June 24, 2025, Senate: Adopt Conference Committee Report — voice vote, passed
• June 26, 2025, House: Adopt Conference Committee Report — voice vote, passed

The Docket

Laws It Would Change

• RSA 72:23

From the General Court

• Bill text
• Bill status page
• Docket
• SC 9
• SC 12
• SC 14
• House Calendar 25, 2025, committee report