Cited by

The Town cites our decision in Alton Bay Camp Meeting Association v. Alton, 109 N.H. 44 (1968) (decided under prior law), in which we held that certain property owned by the plaintiff Association, but occupied by owners of cottages built thereon, would not qualify for a charitable tax exemption where “the 10 cottage owners, by virtue of their lease, are entitled

statutory exempted religious purposes.” Alton Bay Camp Meeting Asso.

In Alton Bay Camp Meeting Association v. Town of Alton, 109 N.H. 44 (1968), the version of RSA 72:23, III then in effect exempted from taxation “houses of public worship, parish houses, church parsonages occupied by their pastors, convents, monasteries, buildings used principally for religious training or for other religious purposes, and the lands thereto appertaining owned and occup

If GSHHA uses the property for non-exempt purposes, “[a] division of value between the two uses should be made if such exist.” Alton Bay Camp Meeting Asso.

According to the plain language of the statute, the land upon which the exemption is sought must be “owned, used and occupied directly for religious training or for other religious purposes by any regularly recognized and constituted denomination____” RSA 72:23, III; see also Alton Bay Camp Meeting Asso.

v. Alton, 109 N.H. 44, 49 (1968) (where charity in question was religious organization, rental property used for secular purposes was not exempt).

We have previously interpreted the 1913 law as establishing a “uniform scheme for tax exemptions of charitable institutions,” Hedding &c. Association v. Epping, 88 N.H. 321, 322 (1937), and repealing “all special exemptions.” Trustees &c. Academy v. Exeter, 90 N.H. 472, 479 (1940); see also Alton Bay Camp Meeting Asso.

The trial court further ruled: “Those portions of the administrative offices, maintenance center, barn and workshop that are reasonably related to the function of the Chapel and/or Camp Squanto are exempt.” In determining if the remaining property was eligible for the religious exemption, the trial court looked to our decision in Alton Bay Camp Meeting Association v. Alton, 109 N.H. 44, 48 (1968).

“To qualify for an exemption, th[e] land, in addition to being owned by the association, would have to be occupied by the association and used directly by the association for its charitable purposes.” Alton Bay Camp Meeting Asso.

v. Alton, 109 N.H. 44, 48, 242 A.2d 80, 84 (1968) (quotations and ellipses omitted).

v. Alton, 109 N.H. 44, 242 A.2d 80 (1968), we held that a charitable organization was not entitled to an exemption under RSA 72:23, V, for land leased to cottage owners who were also members of the organization because the owners occupied the land for their own secular purposes.

v. Alton, 109 N.H. 44, 242 A.2d 80, 84-85 (1968); Appalachian Mountain Club v. Meredith, 103 N.H. 5, 15, 163 A.2d 808, 815 (1960).

v. Alton, 109 N.H. 44, 242 A.2d 80 (1968), we stated that the “integrated activities of the association as a whole” must be considered to determine tax exemption, and that facilities which are “reasonably necessary for the accomplishment of [the association’s] charitable purposes” are exempt from taxation.

v. Alton, 109 N.H. 44, 50, 242 A.2d 80, 86 (1968); see Trustees &c. Academy v. Exeter, 90 N.H. 472, 27 A.2d 569 (1940).