Revision: Dec. 1, 2025, 9:44 a.m.
HB 1224 - AS INTRODUCED
2026 SESSION
26-2719
09/08
HOUSE BILL 1224
AN ACT relative to the default budget for official ballot town meetings.
SPONSORS: Rep. Dunn, Rock. 16; Rep. Alexander Jr., Hills. 29; Rep. Ankarberg, Straf. 7; Rep. Aures, Merr. 13; Rep. Colcombe, Hills. 30; Rep. DeRoy, Straf. 3; Rep. Harvey-Bolia, Belk. 3; Rep. Pauer, Hills. 36; Rep. Perez, Rock. 16; Rep. Wood, Merr. 13
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill amends the definition of default budget to include salary and benefit reductions of vacant positions, subject to an exception.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2719
09/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to the default budget for official ballot town meetings.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Use of an Official Ballot; Definition of Default Budget. RSA 40:13, IX(b) is repealed and reenacted to read as follows:
(b) "Default budget" as used in this subdivision means the amount of the same appropriations as contained in the operating budget authorized for the previous year, reduced and increased as the case may be, by debt service, contracts, and other obligations previously incurred by law or mandated by law, and reduced by one-time expenditures contained in the operating budget, by salaries and benefits of positions that have been eliminated in the proposed budget, by salaries and benefits of positions that were vacant before the previous year's budget was approved and have remained vacant, and reflecting the actual salary and benefits of filled positions as of the public hearing for the proposed budget excluding any increases subsequent to the authorization of the previous year's operating budget. For the purposes of this paragraph, one-time expenditures shall be appropriations not likely to recur in the succeeding budget, and eliminated positions shall not include vacant positions under recruitment unless vacant before the previous year's approved budget was approved, as determined by the governing body of the local political subdivision, unless the provisions of RSA 40:14-b are adopted. Any budget line item in the operating budget authorized for the previous year from which a transfer was made for any one-time expenditures shall be reduced by the amount of the transfer in the default budget. In calculating the default budget amount, the governing body, or the budget committee if the provisions of RSA 40:14-b are adopted, shall follow the statutory formula which may result in a higher or lower amount than the proposed operating budget.
2 New Subparagraph; Use of Official Ballot; Exception for Certain Vacant Positions. Amend RSA 40:13, IX by inserting after subparagraph (c) the following new subparagraph:
(d) The default budget may contain funding for vacant public safety positions under recruitment and vacant before the previous year's budget was approved if such positions were in the previous year's approved budget and are listed as separate line items in the budget. Such line items shall only be expended for the designated public safety positions, and any unexpended funds in such line items shall not be transferred to any other line item in the budget and shall be used to reduce local taxes for the current fiscal year. Public safety positions shall include any positions for law enforcement, fire protection, emergency medical services, emergency management, and town positions with snow removal duties.
3 Use of an Official Ballot; Calculation of the Default Budget. Amend RSA 40:13, XI(a)(3) to read as follows:
(3) One-time expenditures, including reductions to line items for transfers made for one-time expenditures, as defined under subparagraph IX(b); and
4 Effective Date. This act shall take effect January 1, 2027.