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 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. Amend RSA 32:5, V-b to read as follows:

V-b. Any town may vote to require that the annual budget and all special warrant articles having a tax impact, as determined by the governing body, shall contain a notation stating the estimated tax impact of the article.

The determination of the estimated tax impact shall be subject to approval by the governing body.

3 Effective Date. This act shall take effect January 1, 2026.

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 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.

2 Municipal Budget Law; Preparation of Budgets; Budget Preparation; Warrant Article Tax Summaries. Amend RSA 32:5, V-b 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 the following _____ passes, this will result in an estimated tax impact of $X.XX per $1,000 of property valuation."

The determination of the estimated tax impact shall be subject to approval by the governing body.

(b) The town shall also require that a tax-impact summary statement be placed at the end of the budget or warrant article. The tax-impact summary statement shall describe the estimated tax impact if all proposed articles having a tax impact were to pass. The determination of the estimated tax impact shall be subject to approval by the governing body.

3 Effective Date. This act shall take effect January 1, 2026.