New Hampshire HB 1528: relative to methods for rescinding local tax caps.

Bill Text

HB 1528 - AS INTRODUCED

2026 SESSION

 26-2701

 04/09

HOUSE BILL 1528

AN ACT relative to methods for rescinding local tax caps.

SPONSORS: Rep. Gruber, Ches. 16

COMMITTEE: Municipal and County Government

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ANALYSIS

 This bill allows towns that adopted a tax cap before mid-2025 to repeal it by simple majority vote before reverting to a stricter three-fifths threshold for all future repeals.

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Explanation: Matter added to current law appears in bold italics.

 Matter removed from current law appears [in brackets and struckthrough.]

 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-2701

 04/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to methods for rescinding local tax caps.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 Municipal Budget; Method to Rescind Local Tax Cap. Amend RSA 32:5-c, VI to read as follows:

 VI. Any local political subdivision which has adopted RSA 32:5-b after July 1, 2025 may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A 3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority.

 2 New Paragraph; Municipal Budget Law; Method to Rescind Local Tax Cap. Amend RSA 32:5-c by inserting after paragraph VI the following new paragraph:

 VII. Any local political subdivision which has adopted RSA 32:5-b before July 1, 2025 may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the majority. 

 3 Repeal. RSA 32:5-c, VII, relative to relative to the method for rescinding local tax caps, is repealed.

 4 Effective Date. 

 I. Section 1 of this act shall take effect upon its passage.

 II. Section 2 of this act shall take effect July 1, 2026.

 III. Section 3 of this act shall take effect July 1, 2028.