Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Nonprofit Exemptions topic
No spam. Unsubscribe anytime.
Masonic lodge exemption draws community testimony on volunteer services and legal questions
Summary
Supporters told the committee HB 13‑24 would preserve Masonic lodge buildings used for community activities; opponents and members pressed for precise definitions of 'association' and limits on commercial use. The committee later recommended ITL after executive session.
Representative Rice introduced HB 13‑24, proposing to exempt land and buildings owned by Masonic Lodges and their holding associations from property taxation provided they are not used for commercial purposes. "Masonic Lodges have long been quiet pillars of our communities," the sponsor said.
Jim Lawrence and other lodge leaders described volunteer services, youth programs, blood drives and space for community groups. "This bill would help ensure a vital pillar of our community can continue to serve the greater good," said Lawrence. Witnesses said a handful of smaller lodges have sold buildings or face unsustainable property‑tax bills.
Committee members pressed witnesses on operational details: whether renting space for weddings or activity fundraisers constitutes commercial activity; whether the whole property becomes ineligible if any commercial use occurs; and what is meant by "association." Witnesses and proponents said the bill excludes lodges that engage in commercial rental or have substantial market rental income, and that many smaller lodges only accept donations when they lend out halls.
The New Hampshire Municipal Association warned the panel to narrow statutory language to avoid unintended broader application and to add clear proration or definition for partial commercial use. The committee debated the balance between preserving community institutions and protecting municipal tax bases. In executive session the committee recommended ITL on HB 13‑24.
