relative to the religious use of land property tax exemption.

SB 291 expands New Hampshire's property tax exemption for religious organizations to include convents, monasteries, and their associated lands and buildings. It allows these properties - owned, used, and occupied directly for religious training or worship by recognized religious groups - to qualify for the exemption, aligning them with existing church and parish properties. The bill specifically covers properties leased for pastor housing allowances and personal property used for religious purposes. This change directly affects religious institutions operating convents or monasteries in New Hampshire that meet the state's incorporation and recognition requirements. The law became effective July 1, 2025, after being signed by the governor on August 1, 2025.