exempting the land and buildings of Masonic lodges and associations from property taxation.

HB 1324 exempts the land and buildings of incorporated Masonic lodges and associations in New Hampshire from state property taxes, effective April 1, 2027. It requires these organizations to annually file exemption applications with local assessors by April 15, or risk losing the exemption. The exemption does not apply if the property is rented for business purposes. This bill directly affects Masonic lodges and associations incorporated under New Hampshire law.