# New Hampshire SB291: relative to the religious use of land property tax exemption.

New Hampshire SB291, relative to the religious use of land property tax exemption., is a 2025-2026 Regular Session Senate bill sponsored by Daryl Abbas (Republican); status signed, last action 2025-08-04 (Signed by the Governor on 08/01/2025; Chapter 0303; Effective 07/01/2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NH-SB291-2025-2026
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New Hampshire SB291
- State: New Hampshire
- Session: 2025-2026 Regular Session
- Title: relative to the religious use of land property tax exemption.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-24
- Last action: 2025-08-04, Signed by the Governor on 08/01/2025; Chapter 0303; Effective 07/01/2025
- Sponsor: Daryl Abbas (Republican)
- Cosponsors: 7
- Touches household money: yes
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More religious property gets tax relief: benefit, low. Beginning July 1, 2025, New Hampshire expands its property-tax exemption for religious groups recognized and legally operating in the state. Covered properties include houses of public worship, parish houses, convents, monasteries, and church homes occupied by pastors or designated church employees…
- Religious land gets protection with limits: mixed, low. Beginning July 1, 2025, New Hampshire bars local zoning and site-plan rules from restricting land or buildings used mainly for religion. Towns can still apply clear, objective limits on building height, yard size, lot area, setbacks, open space, and building coverage. They can also require complian…

## Sponsors and cosponsors

- Sponsor: Daryl Abbas (Republican), Senate
- Cosponsor: Kevin A. Avard (Republican), Senate
- Cosponsor: Bill M. Gannon (Republican), Senate
- Cosponsor: Daniel E. Innis (Republican), Senate
- Cosponsor: John C Janigian (Republican), House
- Cosponsor: Mark A Pearson (Republican), House
- Cosponsor: David Rochefort (Republican), Senate
- Cosponsor: Victoria Sullivan (Republican), Senate

## Actions (27)

- 2025-08-04: Signed by the Governor on 08/01/2025; Chapter 0303; Effective 07/01/2025 (Senate)
- 2025-07-16: Enrolled (in recess of) 06/26/2025 HJ 18 P. 64 (House)
- 2025-07-16: Enrolled Adopted, VV, (In recess 06/26/2025); SJ 18 (Senate)
- 2025-06-26: Conference Committee Report 2025-2773c: Adopted, VV 06/26/2025 HJ 18 P. 3 (House)
- 2025-06-24: Conference Committee Report # 2025-2773c, Adopted, VV; 06/26/2025; SJ 17 (Senate)
- 2025-06-18: Conference Committee Report # 2025-2773c Filed 06/18/2025; House Amendment + New Amendment HJ 17 (House)
- 2025-06-11: Committee of Conference Meeting: 06/16/2025, 01:00 pm, Room 100, SH (Senate)
- 2025-06-11: Speaker Appoints: Reps. Janigian, Ulery, M. Pearson, Almy 06/05/2025 HJ 16 P. 171 (House)
- 2025-06-11: House Accedes to Senate Request for CofC (Rep. Kofalt): MA VV 06/05/2025 HJ 16 P. 171 (House)
- 2025-06-11: President Appoints: Senators Abbas, Sullivan, Prentiss; (In Recess 06/05/2025); SJ 16 (Senate)
- 2025-06-11: Sen. Lang Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; (In Recess 06/05/2025); SJ 16 (Senate)
- 2025-05-22: Ought to Pass with Amendment 2025-1925h: MA VV 05/22/2025 HJ 15 P. 49 (House)
- 2025-05-22: Amendment # 2025-1925h: AA VV 05/22/2025 HJ 15 P. 49 (House)
- 2025-05-22: Removed from Consent (Reps. McGrath, Mattson, Granger, Sirois, D. Kelley, D. Murphy, Sabourin, Turcotte, Colcombe, Comtois) 05/21/2025 HJ 15 P. 4 (House)
- 2025-05-07: Committee Report: Ought to Pass with Amendment # 2025-1925h 05/06/2025 (Vote 15-1; CC) (House)
- 2025-05-07: Executive Session: 05/06/2025 10:00 am LOBO 202-204 (House)
- 2025-04-30: Full Committee Work Session: 05/06/2025 10:00 am LOBO 202-204 (House)
- 2025-04-23: Public Hearing: 04/29/2025 10:00 am LOB 202-204 (House)
- 2025-03-28: Introduced (in recess of) 03/27/2025 and referred to Ways and Means HJ 11 P. 113 (House)
- 2025-03-27: Ought to Pass with Amendment #2025-0769s, MA, VV; OT3rdg; 03/27/2025; SJ 9 (Senate)
- 2025-03-27: Committee Amendment # 2025-0769s, AA, VV; 03/27/2025; SJ 9 (Senate)
- 2025-03-21: SB 291 was Removed from the Consent Calendar; 03/13/2025; SJ 7 (Senate)
- 2025-03-20: Committee Report: Ought to Pass with Amendment # 2025-0769s, 03/27/2025, Vote 5-0; SC 14 (Senate)
- 2025-03-13: Special Order to 03/27/2025, Without Objection, MA; 03/13/2025 SJ 7 (Senate)
- 2025-03-07: Committee Report: Ought to Pass with Amendment # 2025-0769s, 03/13/2025; Vote 5-0; CC; SC 12 (Senate)
- 2025-02-05: Hearing: 02/12/2025, Room 100, SH, 09:30 am; SC 9 (Senate)
- 2025-01-24: Introduced 01/09/2025 and Referred to Ways and Means; SJ 3 (Senate)

## Bill text

- Enrolled, 2025-07-16: [HTML](https://gc.nh.gov/bill_status/billinfo.aspx?id=1084&inflession=2025)
- Introduced, 2025-01-24: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=8017)
- CHAPTERED FINAL VERSION: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=17037)
- Version adopted by both bodies: [PDF](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=16666)

## Related bills

- HB2026: (New Title) relative to the state 10-year transportation improvement plan; relative to toll rate adjustments and periodic toll reviews for the New Hampshire tu… (became law)
- HB1834: relative to the education freedom account enrollment cap. (failed)
- HB1002: repealing the solar energy systems tax exemption. (failed)
- SB101: (Second New Title) authorizing parents to enroll their children in any public school in the state. (failed)
- CACR22: relating to the compensation of the legislature. Providing that the present compensation per elected term for legislators is hereby abolished. (failed)
- HB1786: relative to creating a state assessment on non-homestead luxury second homes to fund statewide housing development programs and address housing shortages and m… (failed)

## Sources
- [Enrolled (HTML)](https://gc.nh.gov/bill_status/billinfo.aspx?id=1084&inflession=2025)
- [Introduced (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=8017)
- [CHAPTERED FINAL VERSION (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=17037)
- [Version adopted by both bodies (PDF)](https://gc.nh.gov/bill_status/pdf.aspx?q=billVersion&id=16666)

## Related
- [HB2026: (New Title) relative to the state 10-year transportation improvement plan; rela…](https://policyrisk.com/state-bill/NH-HB2026-2025-2026)
- [HB1834: relative to the education freedom account enrollment cap.](https://policyrisk.com/state-bill/NH-HB1834-2025-2026)
- [HB1002: repealing the solar energy systems tax exemption.](https://policyrisk.com/state-bill/NH-HB1002-2025-2026)
- [SB101: (Second New Title) authorizing parents to enroll their children in any public s…](https://policyrisk.com/state-bill/NH-SB101-2025-2026)
- [CACR22: relating to the compensation of the legislature. Providing that the present com…](https://policyrisk.com/state-bill/NH-CACR22-2025-2026)
- [HB1786: relative to creating a state assessment on non-homestead luxury second homes to…](https://policyrisk.com/state-bill/NH-HB1786-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/NH-SB291-2025-2026 (as of 2026-10-17).