New HampshireHB13002025-2026 Regular SessionHouseWALLET

(Third New Title) 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.

Sponsored By: Aidan Ankarberg (Independent)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Voters can cap school office spending

Local voters separately decide on a school administrative unit's central-office spending cap in November 2026. Approval requires three-fifths (60%) of voters, and the cap starts with the fiscal 2028 budget. Central-office spending is limited to 6% of member districts' combined appropriations, excluding certified bonded capital costs. Covered costs include superintendent, finance, human resources, technology, legal, and certain curriculum offices. Classroom instruction, school-based administration, special education, transportation, food services, and facilities operations are excluded. Spending above the cap must be cut unless a valid override is approved. Districts without annual meetings need the supermajority required by the municipal charter for an override. The limit can ease tax pressure but restricts money available for central-office functions; it guarantees no household tax reduction. The revenue department rejects tax rates above certified limits, and taxpayers in member districts can seek enforcement in superior court.

Voters can cap school property taxes

The law puts a school property tax cap before local voters in November 2026. Approval requires three-fifths (60%) of voters, and the cap starts with the fiscal 2028 budget. The maximum levy equals last year's levy multiplied by one plus Northeast consumer inflation plus certified new taxable property growth. New property growth includes construction and physical improvements, but not rising market values or reassessments. The Department of Revenue Administration must certify that growth. Certified bond principal and interest for property acquisition, construction, or major structural renovation fall outside the cap. A valid override vote allows a higher levy, and stricter existing local limits still apply. The cap limits total school tax growth, not each homeowner's tax bill, so household savings are not guaranteed.

Sponsors & Cosponsors

Sponsor

  • Aidan Ankarberg

    Independent • House

Cosponsors

  • Daniel E. Innis

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 715 • No: 672

House vote • 6/4/2026

Adopt CofC Report

Yes: 183 • No: 170

Senate vote • 6/4/2026

Conference Committee Report

Yes: 15 • No: 8

House vote • 3/11/2026

Adopt Floor Amendment

Yes: 182 • No: 155

House vote • 3/11/2026

OTPA

Yes: 177 • No: 160

House vote • 3/11/2026

Table

Yes: 158 • No: 179

Actions Timeline

  1. Signed by Governor Ayotte 07/15/2026; Chapter 324; eff. I. Sec 3 eff 01/01/2032 II. Rem eff 09/01/2026

    7/20/2026House
  2. Enrolled (in recess of) 06/04/2026 HJ 15 P. 56

    7/1/2026House
  3. Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15

    6/30/2026Senate
  4. Enrolled Bill Amendment # 2026-2173e: AA VV 06/04/2026 HJ 15 P. 49

    6/22/2026House
  5. Enrolled Bill Amendment # 2026-2173e Adopted, VV, (In recess of 06/04/2026); SJ 14

    6/19/2026Senate
  6. Conference Committee Report 2026-2109c: Adopted, RC 183-170 06/04/2026 HJ 15 P. 24

    6/4/2026House
  7. Special Order to next order of business (Rep. Roy): MA VV 06/04/2026 HJ 15 P. 23

    6/4/2026House
  8. Conference Committee Report # 2026-2109c; RC 15Y-8N, Adopted; 06/04/2026; SJ 14

    6/4/2026Senate
  9. Conference Committee Report Filed, # 2026-2109c; 06/04/2026

    5/28/2026Senate
  10. Conferee Change; Senator Rochefort Replaces Senator Perkins Kwoka; SJ 14

    5/28/2026Senate
  11. Conferee Change: Rep. See Replaces Rep. Wherry 05/27/2026 HJ 14 P. 35

    5/27/2026House
  12. Conference Committee Meeting: 05/27/2026 10:10 am GP 228

    5/27/2026House
  13. Sen. Gray Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13

    5/20/2026Senate
  14. President Appoints: Senators Lang, Gray, Perkins Kwoka; (In Recess 05/14/2026); SJ 13

    5/20/2026Senate
  15. Speaker Appoints: Reps. Berry, Qualey, Wherry, Burnham 05/14/2026 HJ 13 P. 149

    5/19/2026House
  16. House Non-Concurs with Senate Amendment 2026-1851s and 2026-1876s and Requests CofC (Rep. Berry): MA VV 05/14/2026 HJ 13 P. 149

    5/19/2026House
  17. Ought to Pass with Amendments #2026-1851s and #2026-1876s, MA, VV; OT3rdg; 05/14/2026; SJ 12

    5/14/2026Senate
  18. Sen. Gray Floor Amendment # 2026-1876s, AA, VV; 05/14/2026; SJ 12

    5/14/2026Senate
  19. Committee Amendment # 2026-1851s, AA, VV; 05/14/2026; SJ 12

    5/14/2026Senate
  20. Committee Report: Ought to Pass with Amendment # 2026-1851s, 05/14/2026, Vote 3-2; SC 18

    5/6/2026Senate
  21. Hearing: 04/28/2026, Room 122-123, SH, 09:30 am; SC 16

    4/22/2026Senate
  22. Introduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7

    3/17/2026Senate
  23. Ought to Pass with Amendment 2026-0980h and 2026-1117h: MA RC 177-160 03/11/2026 HJ 7 P. 155

    3/11/2026House
  24. FLAM # 2026-1117h (Rep. Berry): AA RC 182-155 03/11/2026 HJ 7 P. 152

    3/11/2026House
  25. Amendment # 2026-0980h: AA VV 03/11/2026 HJ 7 P. 147

    3/11/2026House

Bill Text

  • As Amended

    6/19/2026

  • Enrolled

    6/19/2026

  • Introduced

    12/1/2025

  • CHAPTERED FINAL VERSION

  • Version adopted by both bodies

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