New Hampshire HB 1300: establishing a school district local tax cap question for the state general elections of 2026 and 2028 and related limitations on central office administrative expenses in school districts.

Bill Text

HB 1300 - AS AMENDED BY THE SENATE

11Mar2026... 0980h

11Mar2026... 1117h

05/14/2026 1851s

05/14/2026 1876s

2026 SESSION

 26-2870

 05/06

HOUSE BILL 1300

AN ACT establishing a school district local tax cap question for the state general election of 2026 and related limitations on central office administrative expenses in school districts.

SPONSORS: Rep. Ankarberg, Straf. 7; Sen. Innis, Dist 7

COMMITTEE: Election Law

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AMENDED ANALYSIS

 This bill:

 I. Establishes a school district local tax cap question for the state general election of 2026.

 II. Establishes limitations on central office administrative expenses in school districts.

 III. Requires that the commissioner of the department of revenue administration adopt rules relative to the school district local tax cap question and limitations on central office administrative expenses in school districts.

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11Mar2026... 0980h

11Mar2026... 1117h

05/14/2026 1851s

05/14/2026 1876s 26-2870

 05/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT establishing a school district local tax cap question for the state general election of 2026 and related limitations on central office administrative expenses in school districts.

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

 1 New Section; Municipal Budget Law; Preparation of Budgets; School District Local Tax Cap and School Administrative Fixed Cap on Central Office Administrative Budgets. Amend RSA 32 by inserting after section 5-h the following new section: 

 32:5-i School District Local Tax Cap and School Administrative Fixed Cap on Central Office Administrative Budgets. 

 I. During the November 2026 state general election, every town and ward in a city shall conduct a vote on a local tax cap question for their school district and fixed cap on the school administrative unit central office administrative budget. The question shall appear on the ballot by operation of law and shall not require a warrant article, citizen petition, or separate local legislative approval. 

 II. In municipalities that have adopted an official ballot system, the town or city clerk shall cause the question to appear on a separate official ballot. 

 III. In towns that have not adopted an official ballot system, the town clerk shall cause the question to be printed on separate local ballots. Such ballots shall be distributed to voters at the polling place during the state general election and shall be cast, collected, and counted under the supervision of the moderator in a manner consistent with ballot voting procedures. 

 IV. Nothing in this section shall prohibit a municipality, school board, or school administrative unit board from holding a public hearing on the question for the local tax cap and for the school administrative fixed cap on central office administrative budgets. The question on the separate official ballot or local ballot shall not be included on the official statewide ballot administered by the secretary of state. Such ballots shall be distributed to voters at the polling place during the 2026 state general election and shall be cast, collected, and counted under the supervision of the moderator in a manner consistent with local ballot voting procedures.

 V.(a) The school district local tax cap and school administrative unit fixed cap question on the ballot for towns and wards with an annual school district meeting shall read: 

 “Shall the [name of municipality] adopt the provisions of RSA 32:5-i to establish a local tax cap on the portion of property taxes raised for the [name(s) of school district(s)] and a fixed cap on the central office administrative budget of the supporting school administrative unit (SAU)? If adopted, the amount raised by local school district taxes shall not exceed the prior fiscal year’s amount, adjusted for inflation using the CPI-U Northeast Region and the percentage increase in the municipality’s taxable property value attributable to new construction. Costs for bonded capital projects shall be excluded. In addition, the SAU central office administrative budget shall not exceed 6 percent of the combined appropriations of the school districts comprising the SAU, excluding bonded capital costs. These caps may be overridden as provided in RSA 32:5-i and adoption requires a three-fifths (3/5) majority vote.”

 (b) The school district local tax cap and school administrative unit fixed cap question on the ballot for municipalities without a