Issue · Holderness, NH

Squam Valley Masonic Association Tax Abatement

Full property tax abatement granted for PID 252-007 despite assessor recommendation to deny and questions over charitable vs. fraternal status.

Overview

The Squam Valley Masonic Association sought a charitable tax exemption for PID 252-007. The assessor recommended denial on fraternal-status grounds, yet the select board ultimately granted full abatement.

Background

The Squam Valley Masonic Association tax abatement issue first surfaced during the select board's May 18 meeting when the assessor presented a recommendation to deny the charitable tax exemption for PID 252-007.

Board discussion centered on the assessor's classification of the organization as fraternal rather than charitable under RSA 72:23-l, with members debating whether its social and community activities could still qualify under the broad charitable statute.

The board postponed any decision to allow excused member Campbell Lovett to participate, setting up further review at the next meeting.

At the June 1 meeting the board took up the matter again, noting Whitney's continued recommendation for denial, references in the bylaws to fraternal rather than charitable purposes, and missed filings attributed to illness.

Despite these points the board approved a full abatement 5-0, attaching a condition of future timely filings.

The decision was made off-agenda with no prior public notice, directly affecting town revenue while granting the organization relief from the assessed taxes.

How it unfolded

Board discussed pending tax abatements for the Squam Valley Masonic Association; assessor recommended denial on grounds it is fraternal rather than charitable; discussion postponed to next meeting to include excused member.

2026-05-18Select Board

Meeting →

Board approved full property tax abatement for Squam Valley Masonic Association (PID 252-007) 5-0 with condition of future timely filings, despite assessor recommendation to deny and questions over charitable status under RSA 72:23-l.

2026-06-01Select Board

Meeting →

Arguments in favor

The organization's social and community work qualifies under the broad charitable statute.

select-board 2026-05-18

For

Missed filings were due to illness, consistent with other credits granted under similar circumstances.

select-board 2026-06-01

For

Future compliance can be ensured by conditioning the abatement on timely filings.

select-board 2026-06-01

For