Dennis Allen

I strongly support HB 1324, which clarifies and affirms the property tax exemption for Masonic lodges and associations in New Hampshire. Masonic lodges are not commercial enterprises. They are long-standing fraternal and charitable institutions that exist to support their members, provide community service, and contribute quietly but materially to local civic life. They operate on volunteer labor, modest dues, and donations—not profit. Taxing their land and buildings as if they were income-producing properties is fundamentally misaligned with their purpose. This bill does not create a loophole. It preserves a clear boundary: if Masonic property is rented for business purposes, the exemption does not apply. That safeguard already exists in statute and remains intact. HB 1324 simply ensures that property used for legitimate lodge, charitable, and community functions is treated consistently with other similarly situated nonprofit and civic organizations already recognized in RSA 72. From a municipal finance perspective, the revenue impact is negligible. Most Masonic buildings are modest, aging structures that would struggle to remain viable if fully taxed. Forcing property taxes onto these lodges will not meaningfully lower anyone’s tax bill—it will simply accelerate the closure and sale of properties that currently provide public benefit without burdening taxpayers. Once closed, these buildings do not magically become community assets. They are sold, redeveloped, or abandoned, and the civic, charitable, and historical value they provide disappears permanently. HB 1324 supports continuity, fairness, and common sense. It treats Masonic lodges the same way New Hampshire already treats Granges, veterans organizations, religious institutions, and charitable nonprofits—organizations that strengthen communities without asking the state for funding. I urge the committee to recommend HB 1324 as Ought to Pass.