SB514 (2026) Compare Changes


Unchanged Version

Text to be removed highlighted in red.

1 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Local Tax Cap. Amend RSA 32:5-b, III to read as follows:

III. The legislative body may override the cap by the usual procedures applicable to annual meetings of the legislative body, provided that: when a proposed appropriation will cause the amount of local taxes raised by the town or district to exceed the tax cap under this section or the total amount already raised and appropriated has caused the amount of local taxes raised by the town or district to exceed the tax cap under this section, voting on the appropriation question shall be by ballot, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. If a 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D of those voting on the question vote "yes,'' the appropriation is approved. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D.

2 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of Local Tax Cap. Amend RSA 32:5-c, V to read as follows:

V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.

3 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of School District Budget Cap. Amend RSA 32:5-f, V to read as follows:

V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-e shall apply within the school district beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.

4 Applicability. Sections 1-3 of this act shall apply to any local tax cap adopted prior to the effective date of this act and shall not require local amendment or re-adoption by a municipality, city, or town.

5 Effective Date. This act shall take effect 60 days after its passage.

Changed Version

Text to be added highlighted in green.

1 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Local Tax Cap. Amend RSA 32:5-b, III to read as follows:

III. The legislative body may override the cap by the usual procedures applicable to annual meetings of the legislative body, provided that: when a proposed appropriation will cause the amount of local taxes raised by the town or district to exceed the tax cap under this section or the total amount already raised and appropriated has caused the amount of local taxes raised by the town or district to exceed the tax cap under this section, voting on the appropriation question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. If a 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D of those voting on the question vote "yes,'' the appropriation is approved. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D.

2 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of Local Tax Cap. Amend RSA 32:5-c, V to read as follows:

V. The question shall not be subject to amendment by the legislative body. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.

3 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of School District Budget Cap. Amend RSA 32:5-f, V to read as follows:

V. The question shall not be subject to amendment by the legislative body. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-e shall apply within the school district beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.

4 Applicability. Sections 1-3 of this act shall apply to any local tax cap adopted prior to the effective date of this act and shall not require local amendment or re-adoption by a municipality, city, or town.

5 Effective Date. This act shall take effect 60 days after its passage.