HB 1528 - AS INTRODUCED
2026 SESSION
26-2701
04/09
HOUSE BILL 1528
AN ACT relative to methods for rescinding local tax caps.
SPONSORS: Rep. Gruber, Ches. 16
COMMITTEE: Municipal and County Government
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ANALYSIS
This bill allows towns that adopted a tax cap before mid-2025 to repeal it by simple majority vote before reverting to a stricter three-fifths threshold for all future repeals.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2701
04/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to methods for rescinding local tax caps.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Municipal Budget; Method to Rescind Local Tax Cap. Amend RSA 32:5-c, VI to read as follows:
VI. Any local political subdivision which has adopted RSA 32:5-b after July 1, 2025 may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A 3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority.
2 New Paragraph; Municipal Budget Law; Method to Rescind Local Tax Cap. Amend RSA 32:5-c by inserting after paragraph VI the following new paragraph:
VII. Any local political subdivision which has adopted RSA 32:5-b before July 1, 2025 may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the majority.
3 Repeal. RSA 32:5-c, VII, relative to relative to the method for rescinding local tax caps, is repealed.
I. Section 1 of this act shall take effect upon its passage.
II. Section 2 of this act shall take effect July 1, 2026.
III. Section 3 of this act shall take effect July 1, 2028.
| Date | Body | Type |
|---|---|---|
| Jan. 16, 2026 | House | Hearing |
| Jan. 16, 2026 | House | Exec Session |
| Jan. 16, 2026 | House | Floor Vote |
Jan. 27, 2026: Committee Report: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC) HC 5 P. 13
Jan. 20, 2026: Executive Session: 01/16/2026 09:35 am GP 154
Jan. 8, 2026: Public Hearing: 01/16/2026 09:35 am GP 154
Dec. 10, 2025: Introduced 01/07/2026 and referred to Municipal and County Government