CHAPTER 106
HB 1105-FN-LOCAL - FINAL VERSION
22Feb2024... 0212h
2024 SESSION
24-2057
05/10
HOUSE BILL 1105-FN-LOCAL
AN ACT relative to application of a local tax cap.
SPONSORS: Rep. Pauer, Hills. 36; Rep. Piemonte, Rock. 9; Rep. Brouillard, Rock. 1; Rep. Rollins, Sull. 3; Rep. T. Mannion, Hills. 1; Rep. S. Smith, Sull. 3; Rep. Lewicke, Hills. 36; Rep. R. Brown, Carr. 3; Sen. Murphy, Dist 16
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill provides clarification that all recommended appropriations in the warrant are included when determining the estimated amount of local taxes to be raised for the fiscal year under the local tax cap.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
22Feb2024... 0212h 24-2057
05/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Four
AN ACT relative to application of a local tax cap.
Be it Enacted by the Senate and House of Representatives in General Court convened:
106:1 Local Tax Cap. Amend RSA 32:5-b, I to read as follows:
I. In a town or district that has adopted this section, the estimated amount of local taxes to be raised for the fiscal year[, as shown on the] shall include the operating budget and all other warrant articles with a tax impact, certified by the governing body or the budget committee and posted [with] on the warrant for the annual meeting pursuant to RSA 32:5[,]. The estimated amount of local taxes to be raised for the fiscal year shall not exceed the local taxes raised for the prior year, as shown on the same budget and adjusted as provided in paragraph I-a, by more than the tax cap authorized when this section was adopted.
106:2 Applicability; Required. RSA 32:5-b, as amended by section 1 of this act, shall apply to local tax caps and shall not require local amendment or re-adoption by the town or district.
106:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: July 03, 2024
Effective Date: September 01, 2024
| Date | Amendment |
|---|---|
| Feb. 13, 2024 | 2024-0212h |
| Date | Body | Type |
|---|---|---|
| Jan. 17, 2024 | House | Hearing |
| Jan. 24, 2024 | House | Exec Session |
| Jan. 24, 2024 | House | Floor Vote |
| March 19, 2024 | Senate | Hearing |
| May 16, 2024 | Senate | Floor Vote |
| May 15, 2024 | Senate | Floor Vote |
| May 23, 2024 | Senate | Floor Vote |
| May 22, 2024 | Senate | Floor Vote |
July 22, 2024: Signed by Governor Sununu 07/03/2024; Chapter 106; eff. 09/01/2024
June 25, 2024: Enrolled (in recess of) 06/13/2024 HJ 16
June 24, 2024: Enrolled Adopted, VV, (In recess 06/13/2024); SJ 18
May 23, 2024: Ought to Pass: MA, VV; OT3rdg; 05/23/2024; SJ 14
May 22, 2024: Special Order to 05/23/2024, Without Objection, MA; 05/22/2024 SJ 14
May 21, 2024: Committee Report: Ought to Pass, 05/22/2024, Vote 6-1; SC 20A
May 16, 2024: Ought to Pass: RC 13Y-10N, MA; Refer to Finance Rule 4-5; 05/16/2024; SJ 13
May 16, 2024: Special Order to 05/16/2024, Without Objection, MA; 05/15/2024 SJ 12
April 30, 2024: Committee Report: Ought to Pass, 05/16/2024, Vote 3-2; SC 19
March 14, 2024: Hearing: 03/19/2024, Room 103, LOB, 09:50 am; SC 11
March 6, 2024: Introduced 02/21/2024 and Referred to Election Law and Municipal Affairs; SJ 6
Feb. 22, 2024: Ought to Pass with Amendment 2024-0212h: MA VV 02/22/2024 HJ 6 P. 14
Feb. 22, 2024: Amendment # 2024-0212h: AA VV 02/22/2024 HJ 6 P. 14
Feb. 13, 2024: Committee Report: Ought to Pass with Amendment # 2024-0212h 01/24/2024 (Vote 18-1; CC)
Jan. 16, 2024: Executive Session: 01/24/2024 10:00 am LOB 301-303
Jan. 8, 2024: Public Hearing: 01/17/2024 10:00 am LOB 301-303
Nov. 28, 2023: Introduced 01/03/2024 and referred to Municipal and County Government