New Hampshire 2024 Regular Session

New Hampshire Senate Bill SB586

Introduced
12/14/23  
Refer
12/14/23  
Refer
3/27/24  

Caption

Relative to tax exempt status for the International Order of Odd Fellows.

Impact

If passed, SB586 will amend the existing New Hampshire Revised Statutes to include this new property tax exemption that specifically applies to a recognized nonprofit organization. This change could set a precedent for similar organizations seeking tax relief, potentially affecting future legislative proposals concerning tax exemptions for nonprofits. The implications of this bill may extend beyond just the International Order of Odd Fellows, as it may encourage other charitable organizations to advocate for similar benefits.

Summary

SB586 aims to provide property tax exemption for real estate and personal property owned by the International Order of Odd Fellows, a fraternal organization. This legislation is designed to support the organization's activities and encourage its community services by alleviating the financial burden of property taxes on its operations. According to the bill’s framework, properties that are rented out for business purposes will not be eligible for this tax exemption, thereby preserving some level of accountability and ensuring that the exemption is not extended to commercial, profit-driven activities.

Sentiment

The general sentiment surrounding SB586 appears to be favorable among supporters who believe that the tax exemption reinforces the role of non-profit organizations in community service. Proponents argue that by providing such exemptions, the state acknowledges the contributions of these organizations. However, there may be critics who express concern about the fairness and implications of tax exemptions, highlighting the potential impact on state revenues and the need for careful consideration of which organizations qualify for such benefits.

Contention

While there is support for SB586, there may also be notable contention regarding the criteria for tax exemption and its implications on state finances. Critics might raise concerns about distinguishing between non-profit activities and for-profit enterprises to prevent abuse of the tax exemption. The requirement that properties rented for business purposes are not eligible for exemption could be a point of debate, as interpretations of what constitutes nonprofit versus business activities can vary. This aspect may prompt discussions on broader tax policies and the equitable treatment of various nonprofits under state law.

Companion Bills

No companion bills found.

Previously Filed As

NH HB80

Relative to tax exempt status for county real property leased for agricultural uses.

NH HB197

Relative to the proration of property tax exemptions.

NH HB237

Relative to the date of asset evaluation for purposes of determining eligibility for certain property tax exemptions.

NH SB110

Relative to residency status.

NH SB162

Relative to exemptions from rabies vaccinations for dogs, cats, and ferrets.

NH HB510

Relative to removing the exemption for premium cigars from the tobacco tax.

NH HB192

Relative to the rate and exemptions of the interest and dividends tax.

NH HB106

Relative to extreme risk protection orders.

NH HB433

Providing that property tax exemptions granted prior to a home sale shall not be applied to the new homeowner.

NH SB258

Relative to the disposal of highway or turnpike funded real estate.

Similar Bills

No similar bills found.