Text to be removed highlighted in red.
1 Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant; Allocation of Excess Taxes Collected. Amend RSA 76:8, II and II-(a) to read as follows:
II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay it to the municipality for the use of the school district or districts. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.
II-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.
2 Effective Date. This act shall take effect April 1, 2026.
Text to be added highlighted in green.
1 Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant; Allocation of Excess Taxes Collected. Amend RSA 76:8, II and II-(a) to read as follows:
II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay it to the municipality for the use of the school district or districts. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality. Any such sum collected in excess of the adequacy grant underRSA 198:40-a by a municipality shall remain with the municipality for the use of the school district or districts.
II-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, the chairs of the senate and house education committees, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.
2 Effective Date. This act shall take effect April 1, 2026.