HB 1383 - AS INTRODUCED
2026 SESSION
26-3168
04/09
HOUSE BILL 1383
AN ACT relative to methods for overriding local tax caps.
SPONSORS: Rep. Turer, Rock. 6; Rep. Gruber, Ches. 16
COMMITTEE: Municipal and County Government
-----------------------------------------------------------------
ANALYSIS
This bill removes the requirement that a municipality or district must vote by official ballot to override a local tax cap.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-3168
04/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to methods for overriding local tax caps.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Municipal Budget Law; Method to Override Local Tax Cap. Amend the introductory paragraph of RSA 32:5-b, III to read as follows:
III. The legislative body may override the cap by the usual procedures applicable to annual meetings of the legislative body, provided that: when a proposed appropriation will cause the amount of local taxes raised by the town or district to exceed the tax cap under this section or the total amount already raised and appropriated has caused the amount of local taxes raised by the town or district to exceed the tax cap under this section, [voting on the appropriation question shall be by ballot, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. If] then a 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D of those voting on the question shall vote "yes[,]" for the appropriation [is] to be approved. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D.
2 Applicability. RSA 32:5-b, as amended by section 1 of this act, shall apply to the local tax caps adopted prior to the effective date of this act and shall not require local amendment or re-adoption by the town or district.
3 Effective Date. This act shall take effect 60 days after its passage.
| Date | Body | Type |
|---|---|---|
| Jan. 16, 2026 | House | Hearing |
Jan. 8, 2026: Public Hearing: 01/16/2026 09:25 am GP 154
Dec. 4, 2025: To Be Introduced 01/07/2026 and referred to Municipal and County Government