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Bill to clarify ‘appertaining’ language in charity, church tax exemptions draws mixed views
Summary
House Bill 147 would replace the ambiguous term "appertaining" in the statute governing tax exemptions for religious, educational and charitable organizations with clearer language specifying that buildings and lots used for exempt activities are themselves exempt.
Representative Maureen Mooney introduced House Bill 147 on Feb. 4, proposing a textual clarification in RSA 72:23 and related sections by replacing the longstanding word "appertaining" with more specific wording such as "on the same lot" and a sentence stating that the "entire building and lot on which religious or any instance of educational or charitable activities are taking place shall be exempt from taxation."
Representative Mooney said the term "appertaining" has been interpreted inconsistently and the bill aims to give towns and exempt organizations clearer guidance. "House bill 1 47 is a clarifying bill that provides an explicit definition for the…
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