Revision: Jan. 8, 2026, 11:03 a.m.
HB 675-FN-A-LOCAL - AS AMENDED BY THE HOUSE
13Mar2025... 0548h
8Jan2026... 3013h
8Jan2026... 0033h
8Jan2026... 0042h
2025 SESSION
25-0505
02/05
HOUSE BILL 675-FN-A-LOCAL
SPONSORS: Rep. Sweeney, Rock. 25; Rep. Osborne, Rock. 2
COMMITTEE: Education Funding
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AMENDED ANALYSIS
This bill limits total central office administrative expenses by school districts and requires reporting of central office administrative expenses to the department of education.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13Mar2025... 0548h
8Jan2026... 3013h
8Jan2026... 0033h
8Jan2026... 0042h 25-0505
02/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
Be it Enacted by the Senate and House of Representatives in General Court convened:
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.
25-0505
9/22/25
HB 675-FN-A-LOCAL- FISCAL NOTE
AS AMENDED BY THE HOUSE (AMENDMENT #2025-0548h)
AN ACT limiting the authority of school districts to make certain appropriations.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from the Department of Education. The Department was initially contacted on 3/14/25 for a fiscal note worksheet, with follow-up contact made on 7/30/25. When completed, the fiscal note will be forwarded to the House Clerk's Office.
AGENCIES CONTACTED:
Department of Education