HB 284-FN - AS AMENDED BY THE HOUSE
27Mar2025... 0571h
2025 SESSION
25-0639
07/05
HOUSE BILL 284-FN
AN ACT requiring tax impact statements on municipal warrant articles.
SPONSORS: Rep. Bernardy, Rock. 36; Rep. Porcelli, Rock. 19; Rep. Weyler, Rock. 14; Rep. P. Brown, Rock. 14; Sen. Gannon, Dist 23
COMMITTEE: Municipal and County Government
-----------------------------------------------------------------
ANALYSIS
This bill requires that municipalities require tax impact statements on budgets and warrant articles and a total tax summary statement.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
27Mar2025... 0571h 25-0639
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT requiring tax impact statements on municipal warrant articles.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Municipal Budget Law; Preparation of Budgets; Budget Preparation; Warrant Article Tax Summaries. Amend RSA 32:5, V-a to read as follows:
V-a. The legislative body of any town, school district, or village district [may] shall vote to require that all votes by an advisory budget committee, a town, school district, or village district budget committee, and the governing body or, in towns, school districts, or village districts without a budget committee, all votes of the governing body relative to budget items or any warrant articles shall be recorded votes and the numerical tally of any such vote shall be printed in the town, school district, or village district warrant next to the affected warrant article. [Unless the legislative body has voted otherwise, if a town or school district has not voted to require such tallies to be printed in the town or school district warrant next to the affected warrant article, the governing body or the budget committee adopted under RSA 32:14 may, on its own initiative, require that the tallies of its votes be printed next to the affected article.]
2 Municipal Budget Law; Preparation of Budgets; Budget Preparation; Warrant Article Tax Summaries. RSA 32:5, V-b is repealed and reenacted to read as follows:
V-b.(a) A town shall require that the annual budget and all special warrant articles having a tax impact, as determined by the governing body, contain a notation stating the estimated tax impact of the article. Such notation shall be phrased as follows:
"If this warrant article passes, there will be an estimated tax impact of $X.XX per $1,000 of property valuation."
Any special warrant articles with multi-year tax impacts, or containing lease agreements with or without non-appropriation clauses, shall contain a notation stating the estimated tax impact each year for the first 5 years, or each year if the tax impact is less than 5 years. Such notation shall be phrased as follows:
"If this warrant article passes, there will be an estimated tax impact of $X.XX per $1,000 of property valuation (year 1), $X.XX per $1,000 of property valuation (year 2), $X.XX per $1,000 of property valuation (year 3), $X.XX per $1,000 of property valuation (year 4), $X.XX per $1,000 of property valuation (year 5)."
In multi-town districts, the notation shall be included for each town by prefixing the notation with the name of each town. The determination of the estimated tax impact shall be subject to approval by the governing body.
(b) The town shall also require that a total tax impact summary statement be placed at the end of the warrant article. If the town has adopted use of the official ballot under RSA 40:13 or a charter adopted pursuant to RSA 49-D, the total tax impact summary shall also be included on the official ballot before the first warrant article question. The total tax impact summary statement shall describe the estimated tax impact if all proposed articles having a tax impact were to pass. Such notation shall be phrased as follows:
"If all warrant articles with a tax impact pass, there will be an estimated tax impact of $X.XX per $1,000 of property valuation."
In multi-town districts, the notation shall be included for each town by prefixing the notation with the name of each town. The determination of the total estimated tax impact shall be subject to approval by the governing body.
3 Effective Date. This act shall take effect 60 days after its passage.
25-0639
Revised 2/21/25
HB 284-FN- FISCAL NOTE
AS INTRODUCED
AN ACT requiring tax impact statements on municipal warrant articles.
FISCAL IMPACT:
The Office of Legislative Budget Assistant states this bill has no fiscal impact on state, county and local expenditures or revenue.
AGENCIES CONTACTED:
None
| Date | Amendment |
|---|---|
| March 19, 2025 | 2025-0571h |
| Date | Body | Type |
|---|---|---|
| Feb. 27, 2025 | House | Hearing |
| March 10, 2025 | House | Exec Session |
| March 10, 2025 | House | Floor Vote |
March 28, 2025: Introduced 03/27/2025 and Referred to Election Law and Municipal Affairs; SJ 10
March 27, 2025: Ought to Pass with Amendment 2025-0571h: MA RC 198-160 03/27/2025 HJ 11
March 27, 2025: Amendment # 2025-0571h: AA VV 03/27/2025 HJ 11
March 19, 2025: Minority Committee Report: Inexpedient to Legislate
March 19, 2025: Majority Committee Report: Ought to Pass with Amendment # 2025-0571h 03/10/2025 (Vote 10-8; RC) HC 17 P. 62
March 5, 2025: Executive Session: 03/10/2025 09:30 am LOB 301-303
Feb. 19, 2025: Public Hearing: 02/27/2025 10:40 am LOB 301-303
Jan. 7, 2025: Introduced 01/08/2025 and referred to Municipal and County Government HJ 2 P. 13