This bill proposes to exempt Masonic lodges and associations from state property taxes by amending existing tax laws. Specifically, it adds the phrase "masonic lodge or association" to the list of organizations that are exempt from property taxation under RSA 72:23-c, I. Additionally, it modifies RSA 72:23-h to include "Masonic Property," ensuring that the real estate and personal property owned by Masonic lodges or associations incorporated in the state are also exempt from property taxes, with the stipulation that such property is not rented for business purposes.

The bill establishes that these exemptions will take effect on April 1, 2027. It aims to align Masonic lodges and associations with other charitable, educational, and religious organizations that already enjoy similar tax exemptions, thereby recognizing their contributions to the community.

Statutes affected:
Introduced: 72:23-c, 72:23-h
HB1324 text: 72:23-c, 72:23-h