This bill allows charitable organizations to request a retroactive property tax exemption for the 2024 tax year if they can demonstrate to the selectmen that they were unable to file their statement of financial condition by the June 1, 2024 deadline due to accident, mistake, or misfortune. The bill amends current law by inserting provisions that grant this exemption under specific circumstances, while also allowing organizations to appeal a denial of their exemption request to the board of tax and land appeals or the superior court.

The legal language being inserted includes the provision that any charitable organization qualified for a property tax exemption under RSA 72:23 for the tax year ending March 31, 2025, can receive the exemption retroactively if they meet the criteria outlined. The bill also specifies that if the selectmen deny the exemption request, the organization has the right to appeal the decision as per RSA 72:34-a. The act is set to take effect immediately upon passage.