Text to be removed highlighted in red.
1 New Paragraph; Taxation; Apportionment, Assessment, and Abatement of Taxes; Information. Amend RSA 76:11-a by inserting after paragraph II the following new paragraph:
II-a. The governing body shall ensure the year-end property tax bill issued by each municipality shall include a link on the official municipal website with the label "Detailed Property Tax Information," where the information in subparagraphs (a) through (e) shall be posted. The tax bill may optionally also include a quick response (QR) code for this website link. The detailed property tax information in subparagraphs (a) through (e) shall be updated at least annually before the year-end property tax bills are issued.? If the municipality does not have a website, the detailed property tax information in subparagraphs (a) through (e) shall be posted by the governing body in an appropriate place in the municipality, and the physical address of this place shall be listed on the property tax bill instead of a website link. The governing body shall post the following complete documents or, alternatively, post the physical locations where these documents are available for inspection:
(a) A pie chart depicting the categories of taxation with each tax rate, labeled with percentages of the total:? state education, school, city or town, county, and each precinct or village district, if any.? If the municipality supports more than one school district, the pie chart shall depict the state education and school tax rate for each school district.
(b) A 10-year line graph depicting the approved appropriations for each of the categories of taxation listed in subparagraph (a), for the current year and previous 9 years, with a label or table listing the dollar figure for each data point.?
(c) A link to the most recent city or town report.
(d) Links to the minutes where the most recent budgets were adopted: the annual county meeting, the annual meeting or council meeting for the town or city, the annual meetings of school districts supported by the municipality, and the annual meetings of village districts supported by the municipality, if any.
(e) Links to the approved budgets for each political subdivision in subparagraph (d), and the details of any adopted tax cap, local tax cap, or budget cap in each political subdivision, if any.
2 Effective Date. This act shall take effect April 1, 2027.
Text to be added highlighted in green.
1 New Paragraph; Taxation; Apportionment, Assessment, and Abatement of Taxes; Information. Amend RSA 76:11-a by inserting after paragraph II the following new paragraph:
II-a. The governing body shall ensure the year-end property tax bill issued by each municipality shall include a link on the official municipal website with the label "Detailed Property Tax Information," where the information in subparagraphs (a) through (e) shall be posted. The tax bill may optionally also include a quick response (QR) code for this website link. The detailed property tax information in subparagraphs (a) through (e) shall be updated at least annually before the year-end property tax bills are issued.? If the municipality does not have a website, the detailed property tax information in subparagraphs (a) through (e) shall be posted by the governing body in an appropriate place in the municipality, and the physical address of this place shall be listed on the property tax bill instead of a website link. The governing body shall post the following complete documents or, alternatively, post the physical locations where these documents are available for inspection:
(a) A pie chart depicting the categories of taxation with each tax rate, labeled with percentages of the total:? state education, school, city or town, county, and each precinct or village district, if any.? If the municipality supports more than one school district, the pie chart shall depict the state education and school tax rate for each school district.
(b) A 10-year line graph depicting the approved appropriations for each of the categories of taxation listed in subparagraph (a), for the current year and previous 9 years, with a label or table listing the dollar figure for each data point.?
(c) A link to the most recent city or town report.
(d) Links to the minutes where the most recent budgets were adopted: the annual county meeting, the annual meeting or council meeting for the town or city, the annual meetings of school districts supported by the municipality, and the annual meetings of village districts supported by the municipality, if any.
(e) Links to the approved budgets for each political subdivision in subparagraph (d), and the details of any adopted tax cap, local tax cap, or budget cap in each political subdivision, if any.
2 Effective Date. This act shall take effect April 1, 2027.