Revision: March 13, 2025, 1:58 p.m.
HB 675-FN-A-LOCAL - AS AMENDED BY THE HOUSE
13Mar2025... 0548h
2025 SESSION
25-0505
02/05
HOUSE BILL 675-FN-A-LOCAL
AN ACT limiting the authority of school districts to make certain appropriations.
SPONSORS: Rep. Sweeney, Rock. 25; Rep. Osborne, Rock. 2
COMMITTEE: Education Funding
-----------------------------------------------------------------
AMENDED ANALYSIS
This bill establishes a tax cap for local school districts.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13Mar2025... 0548h 25-0505
02/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT limiting the authority of school districts to make certain appropriations.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraphs; Commissioner's Warrant. Amend RSA 76:8 by inserting after paragraph III the following new paragraphs:
IV. Until June 30, 2027, school district appropriation amounts, less facilities acquisition and construction, authorized in paragraph III and reported pursuant to RSA 198:4-a, shall not be more than the previous year’s appropriation, less facilities acquisition and construction, times the previous 5 years average Consumer Price Index pursuant to paragraph VI.
(a) After June 30, 2027, the school district appropriation amount, less facilities acquisition and construction, authorized in paragraph III shall not be more than the greater of the following:
(1) The 5-year average percent change in ADMR used for the purposes of calculating adequate education grants pursuant to RSA 198:40-a applied to the previous year’s appropriation, less facilities acquisition and construction, or
(2) The 5-year average appropriation, less facilities acquisition and construction.
(b) School districts seeking appropriations, less facilities acquisition and construction, to assess local property taxes in excess of paragraph IV, as applicable, shall do so by a 2/3 majority vote of their legislative body on each vote or warrant article in excess of the appropriation determined in paragraph V. The vote to exceed the excess shall not be a voice vote.
(c) Districts seeking emergency appropriations shall follow the provisions of RSA 197:3.
V. Within 45 days after the reported appropriation amounts are submitted pursuant to RSA 198:4-a, the commissioner of the department of revenue administration shall notify the school board of any excess appropriations not made in accordance with RSA 76:8, IV and delete those appropriations when computing district taxation pursuant to RSA 198:4-a, IV.
VI. Previous 5 years average Consumer Price Index shall be calculated by using the All Urban Consumers, Northeast Region, using the “services less medical care services” special aggregate index, as published by the Bureau of Labor Statistics, United States Department of Labor. The average annual change shall be calculated using the 5 calendar years ending 18 months before the start of the fiscal year.
2 Effective Date. This act shall take effect July 1, 2025.
25-0505
1/11/25
HB 675-FN-A-LOCAL- FISCAL NOTE
AS INTRODUCED
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from the Department of Education. The Department was contacted on 12/27/24 for a fiscal note worksheet. When completed, the fiscal note will be forwarded to the House Clerk's Office.
AGENCIES CONTACTED:
Department of Education and Department of Revenue Administration