1 New Paragraphs; Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant. Amend RSA 76:8 by inserting after paragraph III the following new paragraphs:

IV.(a) In this section: "central office administrative expenses" means expenditures associated with the general management and administration of a school district, including but not limited to superintendent services, assistant or deputy superintendent services, business administration, human resources, finance, payroll, purchasing, district-level information technology administration, legal services, public relations, and other non-school-based administrative functions, regardless of physical location or building assignment. Such term shall also include district-level curriculum directors, directors of instruction, or similarly titled positions who are not employed under a collective bargaining agreement or not providing direct classroom instruction more than 50 percent of the time. Such term shall not include school-based administrative staff, classroom instruction, instructional support services, special education services, transportation, food services, facilities operations, or maintenance.

(b) Except as provided in paragraph V, total central office administrative expenses shall not exceed 6 percent of the total school district appropriation amounts, less facilities acquisition and construction, authorized in paragraph III and reported pursuant to RSA 198:4-a.

V. For school administrative units serving multiple school districts, central office administrative expenditures shall be allocated to each district consistent with the unit's existing cost-allocation methodology for purposes of determining compliance with paragraph IV(b).

VI. School districts seeking appropriations, less facilities acquisition and construction, to assess local property taxes in excess of the limitation set forth in paragraph IV(b) shall do so by a 2/3 majority vote of their legislative body on each vote or warrant article in excess of the appropriation determined in paragraph IV(b). Such vote shall not be taken by voice vote.

VII. Each school district shall annually report central office administrative expenditures to the department of education in a manner prescribed by the commissioner by rules, pursuant to RSA 541-A. Such reporting shall be for transparency purposes only and shall not alter existing accounting or reporting requirements.

2 Effective Date. This act shall take effect July 1, 2026.

1 New Paragraphs; Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant. Amend RSA 76:8 by inserting after paragraph III the following new paragraphs:

IV.(a) In this section: "central office administrative expenses" means expenditures associated with the general management and administration of a school district, including but not limited to superintendent services, assistant or deputy superintendent services, business administration, human resources, finance, payroll, purchasing, district-level information technology administration, legal services, public relations, and other non-school-based administrative functions, regardless of physical location or building assignment. Such term shall also include district-level curriculum directors, directors of instruction, or similarly titled positions who are not employed under a collective bargaining agreement or not providing direct classroom instruction more than 50 percent of the time. Such term shall not include school-based administrative staff, classroom instruction, instructional support services, special education services, transportation, food services, facilities operations, or maintenance.

(b) Except as provided in paragraph V, total central office administrative expenses shall not exceed 6 percent of the total school district appropriation amounts, less facilities acquisition and construction, authorized in paragraph III and reported pursuant to RSA 198:4-a.

V. For school administrative units serving multiple school districts, central office administrative expenditures shall be allocated to each district consistent with the unit's existing cost-allocation methodology for purposes of determining compliance with paragraph IV(b).

VI. School districts seeking appropriations, less facilities acquisition and construction, to assess local property taxes in excess of the limitation set forth in paragraph IV(b) shall do so by a 2/3 majority vote of their legislative body on each vote or warrant article in excess of the appropriation determined in paragraph IV(b). Such vote shall not be taken by voice vote.

VII. Each school district shall annually report central office administrative expenditures to the department of education in a manner prescribed by the commissioner by rules, pursuant to RSA 541-A. Such reporting shall be for transparency purposes only and shall not alter existing accounting or reporting requirements.

2 Effective Date. This act shall take effect July 1, 2026.