Julie Brown

To the Members of the House Ways and Means Committee, On behalf of the Wentworth Watershed Association, I write in strong opposition to House Bill 1293, which proposes changes to RSA 72:23, V that would subject certain property owned by charitable nonprofit organizations to municipal property taxation. HB 1293 would allow municipalities to tax nonprofit property value exceeding $1,000,000 at the municipal rate. This represents a significant departure from New Hampshire’s long-standing policy of recognizing the essential public benefit provided by charitable nonprofits through property tax exemption. If enacted, this bill would pose a serious threat to the financial stability of nonprofit organizations across the state. Nonprofits exist to serve the public good. Taxing nonprofit land and buildings would divert limited resources away from mission-driven services and toward new tax burdens—undermining the very community benefits these organizations are structured to provide. For many nonprofits, particularly small and mid-sized organizations, this additional financial pressure could result in reduced capacity or even the elimination of essential programs. Across New Hampshire, nonprofits deliver critical services including childcare, housing and homelessness prevention, food security, environmental protection, water quality monitoring, and community education. Weakening the nonprofit sector through new taxation risks shifting costs back onto municipalities and the state while reducing services residents rely upon. Balancing municipal budgets by taxing nonprofits is neither sustainable nor equitable. Property tax exemption is not a loophole—it is a recognition of the substantial public value nonprofits return to their communities every day. For these reasons, we respectfully urge the House Ways and Means Committee to recommend HB 1293 be deemed inexpedient to legislate. Thank you for your consideration and for your service to the people of New Hampshire. Sincerely, Julie Brown