Property Tax

The New Hampshire Supreme Court ruled that the town of Durham can tax parking spaces rented for profit by a religious institution. At issue were 24 parking spots that the St. George’s Episcopal Church in Durham rents to UNH students for 300 dollars a semester. Churches are generally tax-exempt, but New Hampshire’s highest court ruled the parking spaces are taxable because they were rented to students for “their own private and secular purpose.” Todd Selig, Town Administrator of Durham, said ...

Sarah Miller / Flickr/CC

New Hampshire, first in the nation when it comes to reliance on this tax, has long debated it. While critics say it’s unevenly distributed, defenders say it’s great for local control and far better than an income tax. And this familiar conversation is playing out across the country, with other states debating the fairness issue and offering alternatives. This program was originally broadcast on June 12, 2014. GUESTS: Daphne Kenyon – fellow at the Lincoln Institute of Land Policy and principal...