HB 1324
exempting the land and buildings of Masonic lodges and associations from property taxation.
Official record at gencourt.state.nh.us ↗Open this bill in the searchable view → · Follow this bill by RSS
On the record
Quoted from the General Court bill status page, not worked out from the docket.
| Status | HOUSE |
|---|---|
| In the House | INEXPEDIENT TO LEGISLATE |
| Introduced | 1/7/2026 |
| Floor date | 2/5/2026 |
| LSR number | 2988 |
| Local government impact | no |
| Committee code | H18 |
Where it stands
House: INEXPEDIENT TO LEGISLATE
Every floor vote on this bill was a voice or division vote, so there is no record of how individual legislators voted.
A bill goes on the consent calendar when the committee vote was unanimous or nearly so, and any members who dissented did not object to placing it there. It then passes without floor debate. Ten members may file a petition to pull a bill off the consent calendar and have it debated and voted on separately.
Sponsors
Rice, Kimberly(R) Hills 38, Packard, Sherman(R) Rock 16, Sullivan, Victoria(R) Hills 18
Prime sponsor in bold. From the General Court sponsor file.
What happened
Every action recorded in the official docket, in order. Each line ends with the journal or calendar that recorded it; where we have the document, that citation links to it.
- January 7, 2026Introduced 01/07/2026 and referred to Municipal and County Government
- January 16, 2026Public Hearing: 01/16/2026 10:10 am GP 154
- January 16, 2026Executive Session: 01/16/2026 10:10 am GP 154
- January 27, 2026Committee Report: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC)
- February 5, 2026Inexpedient to Legislate: MA VV 02/05/2026
Votes
Roll call tallies and individual votes from the General Court roll call files. Presiding, excused and absent are shown separately: one member presides over each House roll call and does not vote except to break a tie.
Inexpedient to Legislate
Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.
Committee reports
Reproduced from the House Calendar in the committee’s own words.
Committee — INEXPEDIENT TO LEGISLATE
This bill would amend RSA 72:23-h to exempt from local property taxation the land and buildings owned by Masonic lodges and associations incorporated in New Hampshire, except for any portion used for business or commercial purposes. The bill is enabling legislation and would require approval by local voters before taking effect in any municipality. The stated goal is to provide property tax relief to Masonic lodges by treating their real property in a manner similar to certain nonprofit organizations that receive statutory exemptions. Proponents testified that declining membership and revenue, combined with increasing property taxes, have made it difficult for lodges to maintain their facilities and continue charitable and community activities. While the committee respects the historical and civic contributions of Masonic organizations, it had significant concerns about establishing a new property tax exemption for a fraternal organization. Notably, exemptions under RSA :23-a through 72:23-k are based primarily on the use of property for religious, educational, or charitable purposes, generally associated with 501(c)(3) nonprofit entities, whereas Masonic lodges are classified as 501(c)(10) fraternal organizations. The committee was not persuaded that Masonic lodges, as a class, should receive a separate categorical exemption regardless of use. Finally, creating a new exemption for a specific fraternal organization could prompt similar requests from other groups, erode the local property tax base, and shift a greater burden onto other municipal taxpayers, particularly in a state that already relies heavily on property taxes as its primary source of local revenue. Vote 14-2.
Hearings and recordings
Recordings are the General Court’s own, on YouTube. Start times are estimates unless stated otherwise, and the player opens early.
- January 16, 2026 at 10:10Municipal and County Government public hearing recording 2:22:30–2:30:31, about 8 min (estimated)
- January 16, 2026 at 10:10Municipal and County Government executive session recording (start time not identified)
- February 5, 2026House floor debate recording (start time not identified)
Page generated 2026-09-03 from data published by the New Hampshire General Court. Granite Record is an independent project, not affiliated with the General Court. The official record always takes precedence. Corrections: [email protected]