HB 1799-FN - AS INTRODUCED
2026 SESSION
26-3078
07/08
HOUSE BILL 1799-FN
AN ACT relative to required state funding for providing an opportunity for an adequate education.
SPONSORS: Rep. Ames, Ches. 13; Rep. Luneau, Merr. 9; Rep. Damon, Sull. 8; Rep. Preece, Hills. 17; Rep. Cornell, Hills. 22; Rep. Oppel, Graf. 9; Rep. Almy, Graf. 17; Sen. Altschiller, Dist 24; Sen. Fenton, Dist 10; Sen. Rosenwald, Dist 13
COMMITTEE: Education Funding
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ANALYSIS
This bill:
I. Creates a new set of standards for what the legislature determines as the meaning of a constitutionally adequate education.
II. Includes a variety of staffing and personnel roles as pieces of an adequate education that should be funded appropriately.
III. Increases the costs associated with funding an adequate education.
IV. Requires the state and school districts to establish means and goals of addressing educational outcome disparities.
V. Creates a commission to study alternative methods of funding public schools besides property taxes.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-3078
07/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to required state funding for providing an opportunity for an adequate education.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation; Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant. Amend RSA 76:8, II to read as follows:
II. The commissioner shall issue a warrant under the commissioner's hand and official seal for the amount computed in paragraph I to the selectmen or assessors of each municipality by December 15 directing them to assess such sum and pay [it to the municipality for the use of the school district or districts] all revenue received to the department of revenue administration for deposit in the education trust fund established in RSA 198:39 for use by the state for making education grants pursuant to RSA 198:41 and property tax homeowner relief payments pursuant to RSA 198:57. ?Such payments by municipalities shall be made in 4 quarterly installments in accordance with schedules, standards, and procedures established by rules adopted by the department of revenue administration, after consultation with the commissioner of the department of education, in accordance with RSA 541-A. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.
2 Education; Adequate Public Education; Policy and Purpose. RSA 193-E:1 is repealed and reenacted to read as follows:
193-E:1 Policy, Findings, and Purpose. The legislature makes the following declarations:
I. It is the duty and policy of the state of New Hampshire that public elementary and secondary education shall provide all students with the opportunity to acquire the knowledge and skills necessary to prepare them for successful participation in the social, economic, scientific, technological, and political systems of a free government, now and in the years to come, regardless of where the students live.
II. New Hampshire's long history of authorizing local governments, in the form of local school districts, to develop and administer public schools pursuant to a set of minimum standards established by the state, including authorizing school districts to raise funds using local property taxes to levels above minimum levels established by the state for adequacy funding, has successfully achieved, on average across the state, high-quality educational outcomes and high levels of total statewide spending in support of public schools.
III. Data and academic research demonstrate an unacceptably wide range of achievements, student outcomes, educational programming, and per pupil spending in schools across the state, both within school districts and from one district to another. These differences are a direct consequence of the state's excessive reliance for public school funding on local property tax revenues, which are constrained and vary widely unrelated to student needs due to great disparities in the value of locally taxable property, in local student educational needs, and in proportions of local students living in poverty, needing special education, and needing English language services. The general court recognizes and concurs with a long line of state court decisions in which the constitutional infirmities of these differences and disparities have been identified and affirmed.
IV. Respecting New Hampshire's long tradition of community involvement in which local school districts have responsibility and flexibility in implementing diverse educational approaches to instruction and curriculum tailored to meet student needs, and further recognizing that fiscal capacities and educational needs vary greatly from community to community across the state, it is the purpose of this act to recognize, affirm, and establish an integrated system of shared responsibility between state and local government that will guarantee a period of transition leading to fully funding and delivering a constitutionally adequate education to all children, regardless of where they live.
3 Education; Adequate Public Education; Cost of an Adequate Education. Amend RSA 193-E:2-b, I to read as follows:
I. The general court shall use the definition of the opportunity for an adequate education in RSA 193-E:2-a to determine the resources necessary to provide essential programs, considering educational needs. [The general court shall make an initial determination of the necessary specific resource elements to be included in the opportunity for an adequate education.] For the biennium beginning July 1, 2026, the necessary resource elements to be included in the cost of providing an opportunity for an adequate education shall include costs for teachers, teacher benefits, student-teacher ratios, superintendents, principals, administrative assistants, school counselors, library-media specialists, technology coordinators, custodians, nurse services, instructional materials, technology, professional development, facilities operation and maintenance, and transportation.
I-a. The general court shall update the cost of providing an opportunity for an adequate education at least every 2 years. The general court shall use evidence from actual costs from all approved schools to determine the cost of an adequate education.
4 New Section; Oversight of Disparities in Achievement. Amend RSA 193-H by inserting after section 5 the following new section:
193-H:6 Oversight of Disparities in Achievement.
I. The commissioner shall establish statewide public school targets for identifying and addressing persistent disparities in achievement among student subgroups in the aggregate and within subcategories, including subject matter and relevant grade levels. The targets shall include annual benchmarks on the progress expected to be achieved in the aggregate and by subcategory.
II. Each public school district shall establish targets for addressing persistent disparities in achievement among student subgroups consistent with the targets established by the department. Each district shall develop an evidence-based, 3-year plan to meet its targets. Each district's plan shall be developed by the superintendent in consultation with the school board and shall consider input and recommendations from parents and other relevant community stakeholders, including special education and English learner parent advisory councils, school improvement councils, and educators in the school district.
III. The 3-year plan shall be submitted in a form and manner prescribed by the department and shall include:
(a) A description of how the approved district budget will be allocated among schools in the district to be used in support of the plan, including how other local, state, federal, and grant-based funding sources will be used; provided, however, that the description shall include an explanation of the relationship between the allocation of the funds and the educational needs of English learners and low-income students;
(b) A description of the evidence-based programs, supports, and interventions that the school district will implement to address persistent disparities in achievement among student subgroups, including:
(1) Expanded learning time in the form of a longer school day or school year;
(2) Increased opportunity for common planning time for teachers;
(3) Social services to support students' social-emotional and physical health;
(4) Hiring school personnel that best support improved student performance;
(5) Increased or improved professional development;
(6) Purchase of curriculum materials and equipment that are aligned with the statewide curriculum frameworks;
(7) Expanding early education and pre-kindergarten programming within the district in consultation or in partnership with community-based organizations;
(8) Diversifying the educator and administrator workforce;
(9) Developing additional pathways to strengthen college and career readiness; and
(10) Any other program determined to be evidence-based by the commissioner; provided, however, that if a district elects not to implement the evidence-based programs described in subparagraphs (1)-(9), the district plan shall specify the reasons for electing not to implement said programs including a description of why said programs would not effectively address persistent disparities in achievement among student subgroups;
(c) Identification of outcome metrics to be used by the district to measure success in addressing persistent disparities in achievement among student subgroups; provided, however, that the department shall develop standard metrics that may be incorporated in district plans and may include:
(1) Results from the statewide student assessment including student growth;
(2) Results from the English proficiency assessment administered to English learners;
(3) Grade-level completion and attendance data;
(4) Participation in advanced coursework;
(5) Other indicators of district and school climate, diversity and performance; and
(d) A description of how the district will effectuate and measure increased parent engagement, including, but not limited to, specific plans targeted to parents of students eligible for free and reduced price lunch, English language learners and students with disabilities.
IV. Each district shall submit its plan to the department every 3 years. Upon receipt of a district plan, the commissioner shall review the plan to ensure that it sets forth clear and achievable goals and measurable standards for student improvement that comply with the requirements of this section; provided, however, that the district shall amend any plan deemed not to conform with the requirements of this section. Following the submission of a 3-year plan, each district shall annually, not later than April 1, submit to the department:
(a) Relevant data, pursuant to its plan, to assess success in addressing persistent disparities in achievement among student subgroups; and
(b) Amendments to the plan that reflect changes deemed necessary to improve district performance in meeting plan goals. Each plan shall be made publicly available on both the submitting district's website and the department's website.
V. Annually, no later than December 31, the commissioner shall submit a report to the clerks of the house of representatives and the senate and the chairs of the house and senate committees on education on the progress made in addressing persistent disparities in achievement among student subgroups in the aggregate and within subcategories on a statewide basis; provided, however, that district and school-level data shall be made available on the department's website along with the report.
5 Education; School Money; Cost of an Opportunity for an Adequate Education. Amend RSA 198:40-a, I and II to read as follows:
I. For the biennium beginning July 1, [2023, the annual cost of providing the opportunity for an adequate education as defined in RSA 193-E:2-a shall be as specified in paragraph II. The department shall adjust the rates specified in this paragraph in accordance with RSA 198:40-d] 2027, and based on the definition of the opportunity for an adequate education in RSA 193-E:2-a and specific resource elements identified in RSA 193-E:2-b, and subject only to any necessary transition adjustments determined by the general court as part of the state's biennial budget for fiscal years 2028 and 2029, the annual cost of providing the opportunity for an adequate education shall be as specified in paragraph II.
II. The department shall adjust the rates specified in this paragraph in accordance with RSA 198:40-d.
(a) A cost of [$4,100] $7,379.56 per pupil in the ADMR, plus differentiated aid as follows:
(b) An additional [$2,300] $4,139.75 for each pupil in the ADMR who is eligible for a free or reduced price meal anytime during the determination year; plus
(c) An additional [$800] $1,439.91 for each pupil in the ADMR who is an English language learner anytime during the determination year; plus
(d) An additional [$2,100] $5,680.58 for each pupil in the ADMR who is receiving special education services anytime during the determination year.
6 Education; School Money; Determination of Education Grants. RSA 198:41, I-I-a is repealed and reenacted to read as follows:
I. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for the municipality as follows:
(a) Add the municipality's adequacy grant which shall equal the total amount of per pupil costs of providing the opportunity for an adequate education for which each pupil in the municipality's ADMR is eligible pursuant to RSA 198:40-a, I-III;
(b) Add the municipality's extraordinary need grant pursuant to RSA 198:40-f; and
(c) Add the municipality's fiscal capacity disparity aid grant pursuant to RSA 198:40-g.
I-a. For municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for each municipality as the lesser of the 2 following calculations:
(a) The amount calculated in accordance with paragraph I of this section; or
(b) The total amount paid for items of current education expense as determined by the department of education.
7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section:
198:39-a Adequate Education Funding Commission.
I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and revenue options other than local property taxes for the full funding of state grants to public schools for consideration and action by state officials involved in the development of the state budget for fiscal years 2028-2029.
II. The members of the commission shall be as follows:
(a) Seven members of the house of representatives, with four members of the majority party and three members of the minority party, appointed by the speaker of the house of representatives.
(b) Three members of the senate, with two members of the majority party and one member of the minority party, appointed by the president of the senate.
(c) The commissioner of the department of education, who shall be a non-voting member.
(d) The commissioner of the department of revenue administration, who shall be a non-voting member.
III. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
IV. The commission shall:
(a) Review, research and report on the pros, cons, fiscal impacts and time required for implementation of alternative revenue sources, exclusive of local property taxes, with potential for helping meet the state's obligation for public school grants as set forth in RSA 198:41, I(a)-(c).
(b) Consider a full range of potential revenues that could be realized from state levies on or state revenue sharing from distinct classes of property, income and enterprise.
(c) Consider and make recommendations regarding transition periods that may be needed to raise, receive and transfer revenues from potential revenue sources.
V. The members of the study commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the first-named house member. The first meeting of the commission shall be held within 45 days of the effective date of this section. Seven members of the commission shall constitute a quorum.
VI. The commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2026. A minority report may be included in the commission's report if a consensus supporting the commission's report is not achieved.
8 Repeal. RSA 198:39-a, relative to the adequate education funding commission, is repealed.
I. Section 8 of this act shall take effect November 1, 2026.
II. The remainder of this act shall take effect upon its passage.
26-3078
12/16/25
HB 1799-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to required state funding for providing an opportunity for an adequate education.
FISCAL IMPACT:
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Estimated State Impact | ||||||
| FY 2026 | FY 2027 | FY 2028 | FY 2029 | ||
Revenue | $0 | $0 | $0 | $0 | ||
Revenue Fund(s) | None | |||||
Expenditures* | $0 | DRA Costs - $300K in FY 2027
Education Funding Payments - Indeterminable | ||||
Funding Source(s) | General Fund and Education Trust Fund | |||||
Appropriations* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
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Estimated Political Subdivision Impact | ||||||
| FY 2026 | FY 2027 | FY 2028 | FY 2029 | ||
Local Revenue | $0 | $0 | $0 | $0 | ||
Local Expenditures | $0 | Indeterminable | ||||
The Office of Legislative Budget Assistant is unable to provide a complete fiscal note for this bill as it is awaiting information from the Department of Education. The Department was initially contacted on 11/19/25 for a fiscal note worksheet, with follow-up contact made on 12/05/25. When completed, the fiscal note will be forwarded to the House Clerk's Office.
METHODOLOGY:
This bill relates to state funding for an opportunity for an adequate education.
The Department of Revenue Administration states it could administer section 1 of the proposed legislation without any new positions. However, there would be an indeterminable cost associated with developing forms and modifying systems as described including implementing the electronic filing and payment mechanism that would be required to facilitate payment of the SWEPT over to DRA. Therefore, the DRA estimates a cost of $300,000 to be incurred in FY 2027.
AGENCIES CONTACTED:
Department of Education and Department of Revenue Administration
Dec. 17, 2025: Introduced 01/07/2026 and referred to Education Funding HJ 1