Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateNew HampshireIntroduced
HB 1293: taxing certain properties owned by charitable or non-profit organizations.
Bill Bolton
HB 1293 status: Introduced — Interim Study Report: Not Recommended for Future Legislation 09/02/2026 (Vote 15-3; ) (updated Sep 14, 2026).
Source
LegiScan
Confidence
High
Analysis basis
LegiScan full bill text
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
45OUT OF 100
Score:45/100 civic fit
Risk:Moderate Risk
Impact:Moderate Impact 65/100
Constitutionality70%
Bipartisan30%
Public opinion50%
Bill summary
What changes
This bill would require charitable organizations to pay property taxes on the value of their buildings and lands that exceeds $1,000,000 in a given municipality.
Who is affected
Charitable and non-profit organizations holding real estate valued over $1 million, as well as municipal governments.
Requirements and enforcement
Non-profits must pay property taxes on the excess value unless a municipality votes to raise the exemption or a PILOT agreement is in place.
Costs and funding
Direct property tax costs for non-profits and administrative costs for municipalities.
When it takes effect
Takes effect April 1, 2027.
Potential benefits
Increases local tax revenue and promotes equitable property tax distribution.
Risks and tradeoffs
Potential loss of charitable services and financial stress on organizations with fixed assets.
What is still unknown
The number of affected non-profits and the extent to which municipalities will utilize the exemption increase provision.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Critical outlook
40%
Benefits
- Increases municipal tax revenue base
- Promotes broader distribution of tax responsibility
- Creates incentive for non-profits to negotiate PILOTs
Risks
- Increases operational costs for charitable organizations
- Potential reduction in charitable program investment
- Administrative costs for property assessment
Society
Critical outlook
40%
Benefits
- Ensures non-profits contribute to local infrastructure
- Increases fairness for for-profit property taxpayers
- Empowers local municipalities to set tax policy
Risks
- Potential reduction in capacity for non-profit social services
- Higher overhead costs for community-serving organizations
- Risk of service contraction for vulnerable groups
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Positive outlook
60%
Benefits
- Increases local municipal control over property exemptions
- Clarifies tax liability for charitable assets
- Provides legal pathway for voluntary tax agreements
Risks
- Complexity in calculating excess value across municipalities
- Potential for inconsistent enforcement between towns
- Creates administrative burden for tax assessors
Public Health & Safety
Critical outlook
40%
Benefits
- Potential for more revenue to fund emergency services
- Enhanced scrutiny of non-profit service delivery models
- Encourages efficient use of charitable real estate
Risks
- Direct impact on health-focused non-profit budgets
- Potential for decreased availability of community health services
- Resource diversion from care to tax compliance
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
LegiScan
Official bill text or data from LegiScan.
Confidence
High
Information is complete and verified.
Analysis basis
LegiScan full bill text
Source used for this bill's analysis.
Source note
Could materially decrease the capacity of charitable health and social service organizations.
Analysis scope
No specific definitions provided for the methodology of determining excess property value.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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