Bristol Masonic Lodge appeals to selectboard to restore tax-exempt status

BRISTOL — The Union Lodge Masonic Organization is asking the Bristol Selectboard to reinstate its tax-exempt status, citing its charitable contributions as well as a policy of allowing the community and local government to use its parking lot at no charge, and making the building available to the public.

Ryan Alfonso, representing the four organizations that make up ULMO — Union Lodge No. 79, Sawhegenit Chapter-Order of Eastern Star, the Odd Fellows’ Cardigan Lodge No. 30, and Enterprise Rebecca Lodge No. 46 — said they were shocked to receive a $9,079 tax bill from the town, due Feb. 4. As a 501(c)2 nonprofit organization with a close relationship with the town, Alfonso said the property tax bill took them by surprise.

“We were able to scrape that money together and pay it. However, it created a significant financial hardship on all four organizations, because, as I stated, it’s all volunteer, and every dime that comes in goes straight to bills or straight back to the community,” he said. “So, that was a very significant financial hit on all of us.”

In addition to the tax exemption, Alfonso said he hoped the board would refund the tax collected.

State law allows a charitable exemption for “The buildings, lands and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established.” The statute requires every charitable organization to file a specific form to receive that exemption.

Joanne Bailey, the town’s assessing manager, cited court cases in which tax exemptions for Masonic lodges in Ossipee and Alton were denied. She noted novel legislation intended to grant the exemptions for Masonic organizations had been deemed inexpedient to legislate, killing the measure.

In the Ossipee case, the Masonic lodge had received tax exemptions for years it hadn't applied, and the town was ordered to collect the taxes for those years.

In Alton, the Board of Tax and Land Appeals found the town erroneously granted a tax exemption to the Winnipesaukee Masonic Association.

Shaun Lagueux, chair of the Bristol Selectboard, said when they discussed the tax exemption last year, they were missing documents the lodge should have filed.

“As a board, what we were looking at is our understanding of a letter that had gone out, [and we] had not received any backing information,” he said. “We made the decision, based on that, that it didn’t meet the requirements, because it didn’t have the paperwork.”

Board member Don Milbrand stepped down during the discussion, because of his association with the Masons. Seated in the audience, Milbrand noted there had been a prior agreement between the town and the Masonic Lodge, but he had been unable to find written documentation.

“It’s always been the agreement with the usage of the parking lot, and also emergency need for meetings, etc.,” he said, noting the planning board had sometimes used the lodge for meetings. During the winter, the parking lot serves as snow storage for the town. He suggested there should be a formal memorandum of understanding going forward.

Ultimately, Alfonso agreed to make sure the organization has filed the correct paperwork, and the selectboard agreed to consider granting tax-exempt status through a formal memo, after checking with counsel to make sure it would be legal, in light of the two court rulings Bailey brought up.