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Select Board: town cannot implement warrant-approved tax exemption for Veterans Club without statutory change
Summary
After a warrant article favoring restoration of a full property-tax exemption for the Kingston Veterans Club passed at town meeting, the Select Board and town counsel and assessor said the organization’s IRS and state incorporation status does not meet RSA requirements for property tax exemption; the board will notify the club.
A warrant article at the most recent town meeting sought to restore a full property-tax exemption for the Kingston Veterans Club. On April 7 the Select Board reported it had consulted both the town assessor and the town attorney and concluded the board cannot grant the exemption under current state law and the club’s organizational status.
The assessor’s review found the Kingston Veterans Club is registered with the New Hampshire Secretary of State as a “social and civic club” and as a 501(c)(19) organization. The assessor said RSA 72:23‑a and RSA chapter 72 exemptions generally apply to veteran organizations incorporated by act of Congress or those with specific statutory authorization; the assessor concluded the club’s status does not meet the statutory test for a property-tax exemption under RSA chapter 72.
Town counsel advised the board that town meeting cannot override statutory requirements and cannot itself vest a property tax exemption when the statutory criteria are not met. The attorney suggested encouraging the Veterans Club to consult with the assessor and the Secretary of State and, if appropriate, to seek a different IRS or state status (for example, 501(c)(3)) that might qualify for charitable-property exemptions.
The board expressed appreciation for the work and community service the Veterans Club provides but agreed it had no legal authority to grant the specific exemption sought by the warrant article. The Select Board voted to send a formal communication to the Veterans Club explaining the legal constraints and advising next steps, and staff will assist the club by sharing assessor guidance and relevant statutory citations.
