CHAPTER 88
SB 52 - FINAL VERSION
03/18/2021 0710s
2021 SESSION
21-0860
06/10
SENATE BILL 52
AN ACT relative to municipal charter provisions for tax caps.
SPONSORS: Sen. Avard, Dist 12; Sen. Giuda, Dist 2; Rep. Pauer, Hills. 26; Rep. Homola, Hills. 27
COMMITTEE: Election Law and Municipal Affairs
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ANALYSIS
This bill requires city charter exclusions and ordinances that have the effect of an override of a tax cap, to require a supermajority vote.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/18/2021 0710s 21-0860
06/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to municipal charter provisions for tax caps.
Be it Enacted by the Senate and House of Representatives in General Court convened:
88:1 Municipal Charters; Separability, Preservation. Amend RSA 49-B:13, II-a to read as follows:
II-a. Notwithstanding RSA 49-B:1, all town or city charters which have been adopted, revised, or amended before July 5, 2011 to include a tax or spending cap of any kind and all charter commissions which have been properly established and elected; all elections properly held; and all actions properly taken related to the tax or spending cap in such charters are hereby endorsed, ratified, validated, and legalized and are fully enforceable[, without regard to whether such entities or actions were authorized by law at the time they were established or taken].
88:2 City Charters; Limitations. Amend RSA 49-C:33, I(d) to read as follows:
(d) A limit on the annual spending increases that increase the amount raised by taxes under the city budget adopted pursuant to RSA 49-C:23. Such a tax cap shall provide for an override threshold on a vote to exceed the limit on annual increases which shall be by a supermajority as determined in the charter. A tax cap provision in the city charter may provide for specific exclusions for dedicated, enterprise, or self-supporting funds or accounts, capital reserve funds, grants, or revenue from sources other than local taxes, or interest and principal payments on municipal bonded debt, or capital expenditures which shall be by a supermajority vote as determined in the charter. An ordinance or accounting practice that redistributes excludable budget items from within the limits of the capped budget to outside the limits of the capped budget shall be by a supermajority vote as determined in the charter.
88:3 Optional Forms of Legislative Body. Amend RSA 49-D:3, I(e) to read as follows:
(e) Other matters of local concern may be included in a charter including, but not limited to, conflict of interest provisions which shall be at least as strict as those established in the general laws, citizen powers of initiative, referendum and recall as described in RSA 49-C, the adoption and periodic review of an administrative code, a merit personnel system, a purchasing system, and a town investment policy, and the adoption of a tax cap limiting the annual increases in amounts raised by taxes under the town budget. Such tax cap shall include an override threshold on a vote to exceed the limit on annual increases which shall be by a supermajority as determined in the charter. Such tax cap may specifically exclude certain dedicated, enterprise, or self-supporting funds or accounts, capital reserve funds, grants, or revenue from sources other than local taxes, or interest and principal payments on municipal bonded debt, or capital expenditures which shall be by a supermajority vote as determined in the charter. An ordinance or accounting practice that redistributes excludable budget items from within the limits of the capped budget to outside the limits of the capped budget shall be by a supermajority vote as determined in the charter.
88:4 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 21, 2021
Effective Date: August 20, 2021
| Date | Body | Type |
|---|---|---|
| Jan. 28, 2021 | Senate | Hearing |
| March 18, 2021 | Senate | Floor Vote |
| May 17, 2021 | House | Hearing |
| House | Floor Vote | |
| Jan. 28, 2021 | Senate | Hearing |
| March 18, 2021 | Senate | Floor Vote |
June 21, 2021: Signed by the Governor on 06/21/2021; Chapter 0088; Effective 08/20/2021
June 22, 2021: Signed by the Governor on 06/21/2021; Chapter 0088; Effective 08/20/2021
June 10, 2021: Enrolled Adopted, VV, (In recess 06/10/2021); SJ 20
June 17, 2021: Enrolled Adopted, VV, (In recess 06/10/2021); SJ 20
June 17, 2021: Enrolled (in recess of) 06/10/2021 HJ 10 P. 23
June 10, 2021: Enrolled (in recess of) 06/10/2021 HJ 10 P. 23
: Reconsider (Rep. True) MF RC 171-201 06/04/2021
June 4, 2021: Reconsider (Rep. True): MF RC 171-201 06/04/2021 HJ 9 P. 21
June 4, 2021: Reconsider (Rep. True): MF RC 171-201 06/04/2021 HJ 9 P. 21
June 4, 2021: Ought to Pass: MA RC 195-177 06/04/2021 HJ 9 P. 8
June 4, 2021: Ought to Pass: MA RC 195-177 06/04/2021 HJ 9 P. 8
: Ought to Pass MA RC 195-177 06/04/2021
June 4, 2021: Indefinitely Postpone (Rep. Maggiore): MF RC 174-197 06/04/2021 HJ 9 P. 6
June 4, 2021: Indefinitely Postpone (Rep. Maggiore): MF RC 174-197 06/04/2021 HJ 9 P. 6
: Indefinitely Postpone (Rep. Maggiore) MF RC 174-197 06/04/2021
June 4, 2021: Lay on Table (Rep. Maggiore): MF DV 186-186 06/04/2021 HJ 9 P. 5
June 4, 2021: Lay on Table (Rep. Maggiore): MF DV 186-186 06/04/2021 HJ 9 P. 5
: Minority Committee Report: Inexpedient to Legislate
May 25, 2021: Minority Committee Report: Inexpedient to Legislate
May 25, 2021: Majority Committee Report: Ought to Pass (Vote 10-9; RC) HC 26 P. 27
: Majority Committee Report: Ought to Pass (Vote 10-9; RC) HC 26 P. 27
May 17, 2021: Public Hearing: 05/17/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/91407870095 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 25, 2021: Introduced (in recess of) 02/25/2021 and referred to Municipal and County Government HJ 4 P. 50
March 31, 2021: Introduced (in recess of) 02/25/2021 and referred to Municipal and County Government HJ 4 P. 50
March 18, 2021: Ought to Pass with Amendment 2021-0710s, RC 14Y-10N, MA; OT3rdg; 03/18/2021; SJ 8
March 18, 2021: Ought to Pass with Amendment 2021-0710s, RC 14Y-10N, MA; OT3rdg; 03/18/2021; SJ 8
March 18, 2021: Committee Amendment # 2021-0710s, RC 14Y-10N, AA; 03/18/2021; SJ 8
March 18, 2021: Committee Amendment # 2021-0710s, RC 14Y-10N, AA; 03/18/2021; SJ 8
March 9, 2021: Committee Report: Ought to Pass with Amendment # 2021-0710s, 03/18/2021; SC 15
March 18, 2021: Committee Report: Ought to Pass with Amendment # 2021-0710s, 03/18/2021; SC 15
Jan. 21, 2021: Remote Hearing: 01/28/2021, 09:00 am; Links to join the hearing can be found in the Senate Calendar; SC 8
Jan. 28, 2021: Remote Hearing: 01/28/2021, 09:00 am; Links to join the hearing can be found in the Senate Calendar; SC 8
Jan. 6, 2021: Introduced 01/06/2021 and Referred to Election Law and Municipal Affairs; SJ 3
Jan. 19, 2021: Introduced 01/06/2021 and Referred to Election Law and Municipal Affairs; SJ 3