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.(a) This paragraph shall only apply to municipalities that adopt the question posed in subparagraph (b) by majority vote of the legislative body.
(b) If a town uses an official ballot system, the following question of adoption shall be placed on the official ballot at the annual town meeting as follows:
"Shall this town adopt the provisions of RSA 76:11-a, II-a, requiring the posting of detailed property tax allocation information on the municipal website, if any, otherwise posted publicly, including a pie chart, 10-year line graphs, and links to approved budgets and meeting minutes?"
(c) A question to rescind the question posed in subparagraph (b) shall be placed on the official ballot at the annual town meeting as follows:
"Shall this town rescind the provisions of RSA 76:11-a, II-a, requiring the posting of detailed property tax allocation information on the municipal website or publicly, including a pie chart, 10-year line graphs, and links to approved budgets and meeting minutes?"
(d) If a town does not use an official ballot system, the question shall be considered and voted on at the town meeting. In a city or town with a town council form of government, adoption shall occur by a majority vote of the city or town council, as applicable.
(e) Upon adoption of the question under subparagraph (b), the governing body shall ensure that the year-end property tax bill includes a link on the municipality's website, if one is maintained, labeled "Detailed Property Tax Information," where the information in subparagraph (f) shall be posted and updated at least annually before property tax bills are issued. The tax bill may include a quick response (QR) code for this website link instead. If the municipality does not maintain a website, the information shall be posted in a public location, with the physical address of the location listed on the property tax bill instead of a website link.
(f) The governing body shall post the following complete documents, or provide the locations where they may be inspected:
(1) A pie chart showing the following categories of taxation and their rates, if any, labeled with percentages of the total: state education, school, city or town, county, and precinct or village district. If more than one school district is supported by the municipality, the chart shall show state education and school tax rates for each district.
(2) A 10-year line graph of approved appropriations for each category listed in subparagraph (1), including a label or table with the dollar amount for each year.
(3) Links to the disclosure of state funding received reported pursuant to RSA 32:5-d for the municipality and each school district supported by the municipality.
(4) A link to the most recent city or town report.
(5) Links to minutes of meetings where the most recent budgets were adopted, including the annual county meeting, the annual meeting or council meeting for the town or city, and the annual meetings of school and village districts supported by the municipality, if any.
(6) Links to approved budgets for each political subdivision listed in subparagraph (4) and details of any adopted tax cap, local tax cap, or budget cap for each subdivision.
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.(a) This paragraph shall only apply to municipalities that adopt the question posed in subparagraph (b) by majority vote of the legislative body.
(b) If a town uses an official ballot system, the following question of adoption shall be placed on the official ballot at the annual town meeting as follows:
"Shall this town adopt the provisions of RSA 76:11-a, II-a, requiring the posting of detailed property tax allocation information on the municipal website, if any, otherwise posted publicly, including a pie chart, 10-year line graphs, and links to approved budgets and meeting minutes?"
(c) A question to rescind the question posed in subparagraph (b) shall be placed on the official ballot at the annual town meeting as follows:
"Shall this town rescind the provisions of RSA 76:11-a, II-a, requiring the posting of detailed property tax allocation information on the municipal website or publicly, including a pie chart, 10-year line graphs, and links to approved budgets and meeting minutes?"
(d) If a town does not use an official ballot system, the question shall be considered and voted on at the town meeting. In a city or town with a town council form of government, adoption shall occur by a majority vote of the city or town council, as applicable.
(e) Upon adoption of the question under subparagraph (b), the governing body shall ensure that the year-end property tax bill includes a link on the municipality's website, if one is maintained, labeled "Detailed Property Tax Information," where the information in subparagraph (f) shall be posted and updated at least annually before property tax bills are issued. The tax bill may include a quick response (QR) code for this website link instead. If the municipality does not maintain a website, the information shall be posted in a public location, with the physical address of the location listed on the property tax bill instead of a website link.
(f) The governing body shall post the following complete documents, or provide the locations where they may be inspected:
(1) A pie chart showing the following categories of taxation and their rates, if any, labeled with percentages of the total: state education, school, city or town, county, and precinct or village district. If more than one school district is supported by the municipality, the chart shall show state education and school tax rates for each district.
(2) A 10-year line graph of approved appropriations for each category listed in subparagraph (1), including a label or table with the dollar amount for each year.
(3) Links to the disclosure of state funding received reported pursuant to RSA 32:5-d for the municipality and each school district supported by the municipality.
(4) A link to the most recent city or town report.
(5) Links to minutes of meetings where the most recent budgets were adopted, including the annual county meeting, the annual meeting or council meeting for the town or city, and the annual meetings of school and village districts supported by the municipality, if any.
(6) Links to approved budgets for each political subdivision listed in subparagraph (4) and details of any adopted tax cap, local tax cap, or budget cap for each subdivision.
2 Effective Date. This act shall take effect April 1, 2027.