HB 1385 - AS INTRODUCED
2026 SESSION
26-3175
07/08
HOUSE BILL 1385
AN ACT prohibiting the use of negative property tax rates in certain municipalities.
SPONSORS: Rep. Markell, Rock. 18; Rep. Lynn, Rock. 17; Rep. W. MacDonald, Rock. 16; Rep. Nelson, Rock. 13; Rep. L. Walsh, Rock. 15
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill prohibits the department of revenue administration from accepting any negative tax rates for any locality which has minimal or no public education cost in its budget but contains taxable property.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-3175
07/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT prohibiting the use of negative property tax rates in certain municipalities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; The State and Its Government; Department of Revenue Administration; Prohibition on Negative Tax Rates. Amend RSA 21-J by inserting after section 35 the following new section:
21-J:35-a Prohibition on Negative Tax Rates. The department of revenue administration shall be prohibited from accepting or setting any negative tax rates for any locality which has minimal or no public education cost in its budget but contains taxable property.
2 Effective Date. This act shall take effect upon its passage.
Dec. 4, 2025: To Be Introduced 01/07/2026 and referred to Municipal and County Government