relative to property tax exemptions for charitable organizations for the prior tax year.

HB 426 allows charitable organizations that missed the June 1, 2024, deadline to file financial statements for property tax exemption eligibility to apply retroactively for the 2024 tax year. It directly affects qualifying nonprofits that were prevented by accident, mistake, or misfortune from filing on time. Organizations must prove this to local selectmen; if denied, they can appeal to the board of tax and land appeals or superior court. The bill creates a clear process for late applications without requiring retroactive payment of taxes.