[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6335483,"mediaKeyId","2289400-16eb189c6b28cb6284d7794a17be732e","parentId",2289400,"title","Bill would extend property-tax exemption to church-owned workforce housing; municipalities and advocates clash","audioSeconds",3160,"startMs",1197760,"endMs",4358000,"viewUrl","/Search/View?dp=1&key=2289400-16eb189c6b28cb6284d7794a17be732e&start=1197&end=4358","thumbnailUrl","https://assets.pipeline.soar.com/2289400-16eb189c6b28cb6284d7794a17be732e/thumbnail_1197760.jpg","articleUrl","/articles/6335483/New-Hampshire/Bill-would-extend-property-tax-exemption-to-church-owned-workforce-housing-municipalities-and-advocates-clash","mediaUrl","https://secure.pipeline.soar.com/6335483-ec1f50e5c4aa5c666ac7ca7bc834f41d/orig.mp4?Expires=1771220155&Signature=Jut4N7fsZCM6ydYzh2vWx9vVQldlyWW1gonHJrnLJwpA4C6XpuFHbiiapXbqRjncNSgi1BGAaKiH10F53Mrk61yOmHtqPHrE50IQT1HNi6RyU427wCN9QCCBpSF5OKK8vGFRonxtDikxvIeAsC9wYgk-AZtp5m~5kNTJViOqBQzah0KmmwPBdcVRymkFPuXVvADUHc9V-9UXeH-gCFEuWpITuQBa8Te3GP-5063y16ev9irRJ-bVhkK4Ce6LEOnMvMSZxmNCtjsrjo58~9SduxGC-lwRmrie8WmvHbkxb20p2V4lYQH~9K9nqNipJWEEFRShYioB40Eu9vMcFIFt5A__&Key-Pair-Id=KUT5TJCACFTXG","author","New Hampshire Senate","date","2025-02-12T00:00:00Z","article","Senator Daryl Abbas, prime sponsor of Senate Bill 291, told the Senate Ways and Means Committee the bill is intended to prevent churches and other religious organizations from having to evict tenants or leave housing vacant because municipalities treat nonpastoral housing on church property as nonreligious and thus taxable.

\"Some communities are considering that to not be used for religious purposes even though the rental money received it goes back into the nonprofit or to the charitable purpose,\" Abbas said, explaining the bill would treat housing on church lots used for workforce housing or for designated employees as advancing religious purposes.

The bill prompted extended testimony from municipal officials, housing advocates and faith leaders. Brody Deshais, speaking for the New Hampshire Municipal Association, said the bill's language would expand exemptions from land \"appertaining to them\" to \"on the same lot,\" which could turn large parcels into tax-exempt land and shift tax burden to other property owners. He also flagged the bill's cross-references to RSA 674:58 (workforce housing) and how that definition can refer to housing intended for sale.

Tom DeRosa, deputy director of Housing Action New Hampshire, supported the bill as a tool to increase housing supply and argued churches already own parcels that could host mission-driven housing. Sean Foster, senior pastor at Crossing Life Church in Windham, said his congregation would reinvest any rental income into ministry and community programs. \"Charging people a graduated scale instead of just free handouts is much better at equipping them and helping them stand on their own two feet,\" Foster said.

Representatives of Cornerstone and other faith-based groups said the draft is tailored to prevent abuse and to empower religious organizations to add workforce housing. Municipal officials suggested a study commission to reconcile differing local practices and to avoid piecemeal statutory changes.

The committee closed the public hearing on SB 291 after receiving dozens of written and oral statements in support and opposition; testimony included requests for clarifying language on unit caps, zoning protections, and the relationship between charitable free housing and workforce-rental arrangements. No final committee vote on the bill was recorded in the transcript.","mediaType","Video","parentTitle","Senate Ways and Means (02/12/2025)","oneSentenceSummary","Senate Bill 291 would broaden property-tax exemptions to include certain church-owned housing used for workforce or mission-driven purposes, sponsor Senator Daryl Abbas said during a committee hearing.","taxTitle","Ways and Means , Senate , Committees\t, Legislative, New Hampshire","taxId",29525,"location","New Hampshire","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6335488,"Senate committee hears bipartisan bill to raise New Hampshire R&D tax credit caps",6416,224220,6641050,"/Search/View?dp=1&key=2289400-16eb189c6b28cb6284d7794a17be732e&start=224&end=6641","https://assets.pipeline.soar.com/2289400-16eb189c6b28cb6284d7794a17be732e/thumbnail_224220.jpg","/articles/6335488/New-Hampshire/Senate-committee-hears-bipartisan-bill-to-raise-New-Hampshire-RD-tax-credit-caps","https://secure.pipeline.soar.com/6335488-74c4f1cb233ce40fce3267d1c5ba7868/orig.mp4?Expires=1771220155&Signature=cXOPo8Cuq7l5uFm4Q~a-S6jLMhEinxscCu4ap-OkM4AVHBgqCWlN1ufMaDg6OZZaR0PkpxOkf4Fl0B5s45Ky9B2tzg7D4fUd7T2dOBSOeqR-Ypg~xut0N~rcPObfOwJQno5M6dUVKHmqZO8yycBeyqAqtAPNkSVd2zwTGOMIUBb85UQuDv76EgrP5dbLPmUsqL8yLXP4pO79YhTL1NGarfF-wG3LXdIVQmsXCKphWzpkrzuhgx0lAYiTgy6xR~IrXQMuSum9GdlaRGXOPHWoFVTUgDkD9SAAdwG~rT2oA7kqja~uWzb2ekEkdjDch3rmIqrzAq8xvB75yDjL3a8VDA__&Key-Pair-Id=KUT5TJCACFTXG","Senator Ruth Ward, prime sponsor of Senate Bill 276, told the Senate Ways and Means Committee the measure would increase New Hampshire's research-and-development tax credit limits.

\"The aggregate of the tax credits issued by the commissioner to all tax base claiming the credit shall not exceed 10,000,000,\" Ward said during the committee's public hearing, noting the aggregate cap had been $7,000,000 and that the bill would raise the per-filer cap from $50,000 to $100,000.

The bill drew bipartisan backing from business and life-science groups. Mike Skelton, president and CEO of the Business & Industry Association of New Hampshire, said the tax credit has helped attract investment and higher-paying advanced-industry jobs, citing recent state job-growth statistics and a forthcoming report the association commissioned.

Val Zanchuk, president of GraphiCast, described how small and medium manufacturers use R&D credits to offset hours spent on tooling, process design and quality programming. \"Every time we receive orders for those parts, we take what we learned during the last production run and try to reduce the time or improve the quality of the part,\" Zanchuk said, explaining that a small shop can dedicate two full-time positions and one part-time position to R&D work.

Connor, representing Pirouette, a life-science start-up developing a naloxone auto-injector, and Andrea Hechevarria of the New Hampshire Life Sciences Association both urged passage. Hechevarria cited a 2023 industry assessment that counted about 600 life-science companies and more than 11,000 jobs in the state and recommended expanding the credit to keep New Hampshire competitive for commercialization.

Committee members later moved the bill in executive session. The committee adopted a technical amendment requested by the Department of Revenue Administration to change the bill's effective date so it aligns with state fiscal and tax-year timing; the amendment sets the effective date to July 1, 2026, to match application and collection processes.

Supporters said the change would help startups bridge long development timelines and help smaller manufacturers invest in process improvements. No formal opposition spoke during the public hearing; written testimony and multiple witnesses were entered in support.","Senator Ruth Ward presented Senate Bill 276 to the Senate Ways and Means Committee, which would raise the state's R&D tax credit aggregate cap to $10 million and the per-filer cap to $100,000.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6335477,"Senate bill would reclassify electric generators as manufacturers for property-tax purposes; industry and assessors debate reporting",909,4403800,5313130,"/Search/View?dp=1&key=2289400-16eb189c6b28cb6284d7794a17be732e&start=4403&end=5313","https://assets.pipeline.soar.com/2289400-16eb189c6b28cb6284d7794a17be732e/thumbnail_4403800.jpg","/articles/6335477/New-Hampshire/Senate-bill-would-reclassify-electric-generators-as-manufacturers-for-property-tax-purposes-industry-and-assessors-debate-reporting","https://secure.pipeline.soar.com/6335477-e00955254c3d39017b0b7bee96ea7983/orig.mp4?Expires=1771220155&Signature=jjmS~xDSdfTbWNj1Bv5830wcK8yM0zUbsl5o~XjufvKbh4cNJMp5Exe8Yx0VaBom1h24lW-gGoQzr9tqjOIGzDi2ix3ynlXlwVggyXWhKNEjfY6~ndDSg6Y0-RxT1qxM7xprYsyWop1OxkYzx9Pt7ECgV6YPytgicf1R-y30R7EcSbfVBWCAbCghevdR3ClrRd-~WvPKwrHdnFkC59wQwlOMzlZ4~lIAFbFjjr~G4ZOHl3zUxtrCmn~~eBbNr0mBDxKZzgdbM08BNMIgZDFbWPkrTVOj7gKz4919ADEPlB3nvTUrU9lV0KtSFsjOmW1iAqWIuF136pYljaysz~EzSQ__&Key-Pair-Id=KUT5TJCACFTXG","Senator Tim Lang, sponsor of Senate Bill 277, told the Senate Ways and Means Committee the bill aims to align property taxation with the current structure of the electric generation industry.

\"We're gonna move them from being a regulated utility which they no longer are into being a manufacturer and have them subject to the SWAP,\" Lang said, describing the change as a parity measure so generators are taxed like other commercial manufacturing facilities.

The bill follows a multi-year study commission and drew support from generation trade groups. Madeline Minao of the Granite State Hydropower Association said the commission met for three years and its report informed the bill; she and other generators supported language preserving existing payment-in-lieu-of-tax (PILOT) contracts until they expire and allowing a transition to the new tax regime.

Representatives of non-utility generators argued the current dual-assessment system is duplicative and unique nationally: plants face a Department of Revenue Administration utility assessment and a separate municipal assessment. Molly Connors of the New England Power Generators Association told the committee New Hampshire is the only state that subjects generators to two distinct property tax assessments and said generators should be taxed like other commercial enterprises.

Municipal assessors, represented by Brody Deshais, expressed concern about the bill's reporting and information flows. Assessors asked that certain financial reporting that DRA will receive also be shared with local assessors, arguing local assessors need more data to produce accurate fair-market valuations and to reduce appeals.

Senator Lang offered and the committee adopted an amendment preserving existing PILOT agreements until expiration and adding DRA-requested clarifying effective-date language. In executive session the committee voted to advance the bill; the committee also adopted DRA's requested effective date language that sets a July 1, 2027 effective date and applies the change to taxpayers beginning April 1, 2028.","Senate Bill 277 would move nonutility electric generators out of the utility property tax regime and subject them to the state's business/industry assessment (SWEP), sponsor Senator Tim Lang told the committee.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6335472,"Committee adopts amendment and advances online gaming bill after divided executive-session vote",260,6214420,6475110,"/Search/View?dp=1&key=2289400-16eb189c6b28cb6284d7794a17be732e&start=6214&end=6475","https://assets.pipeline.soar.com/2289400-16eb189c6b28cb6284d7794a17be732e/thumbnail_6214420.jpg","/articles/6335472/New-Hampshire/Committee-adopts-amendment-and-advances-online-gaming-bill-after-divided-executive-session-vote","https://secure.pipeline.soar.com/6335472-9d213a719bf5d20713a3f33ebad34e36/orig.mp4?Expires=1771220155&Signature=ZtAbi2fGl1yrebeXDOoIf9bcGwT9FPNEpzwRcCOm~TMV2b52W0R7eDbA3oKii6gXSsfbb8FEPoOqHUk64u73dKQQ39fZFAo~NFPMIuWJc1HXo1fYDiy6qQ4O2dcPbuyYcK4svLsV3R6OeUuzeBBuUIuspo-swPPQTwMhCS6spp6Ny5mNpeR18dZq4GIsimj7PRzVy~FqZuOTBpzu4n96R-oLC2AI9Yl5lihDQQlHdHOVA-ttjzBu~DUj9PkjTYP0tbj85oTH6ypQsw1b0lbp34efCYtOqSVBg6J0H2P2~ZRjYiw4cY35KY6sOVz~vmGJFVZPlqBkSHUrFec5rFO-Dw__&Key-Pair-Id=KUT5TJCACFTXG","Senator Tim Lang and committee members discussed amendment 260s to Senate Bill 168 during executive session; the amendment restored charities to the distribution of gaming revenues and clarified the bill would cover online table games (poker, blackjack, roulette) rather than slot machines or historical horse racing.

The chair described the amendment as fixing a drafting error: \"It was never my intention to carve out the charities from revenue. This bill puts the charities back in play,\" he said during executive-session remarks.

Committee discussion included concerns about the social costs of expanding online gaming. One member said, \"I've been voting against them. I don't think we should expand gambling at this point, and I'm concerned about the effects on the brick and mortar establishments... I think it will be easier for someone to develop a problem,\" and urged more robust responsible-gaming funding and services. The chair responded that the committee would pursue a separate proposal next year to consolidate responsible-gaming funding and to consider a percentage set-aside to support addiction services and a statewide self-exclusion database.

In the recorded executive-session vote the committee adopted the sponsor amendment and forwarded the bill with an OTPA recommendation; the committee recorded a 3-2 vote on the final motion.","In executive session the Senate Ways and Means Committee adopted a sponsor amendment restoring charities to the revenue distribution and advanced Senate Bill 168, the online poker/table-games licensing measure; the committee recorded a 3-2 vote on the final recommendation.","actionData","errors"]

Article not found

Bill would extend property-tax exemption to church-owned workforce housing; municipalities and advocates clash

Senate committee hears bipartisan bill to raise New Hampshire R&D tax credit caps

Senate bill would reclassify electric generators as manufacturers for property-tax purposes; industry and assessors debate reporting

Committee adopts amendment and advances online gaming bill after divided executive-session vote