1 Statement of Findings. The general court finds that:

I. There is a compelling state interest in promoting transparency, accountability, and citizen participation when municipalities consider overriding locally adopted tax or spending caps.

II. Local tax caps and spending caps, whether adopted under RSA 32, RSA 49-C, or RSA 49-D, reflect the will of the voters to place limits on the growth of local government.

III. Existing law permits overrides of such caps by supermajority vote of the legislative body or, in some cases, by ballot vote of the voters, but does not provide uniform procedures to ensure adequate public notice, public comment, and disclosure of how officials vote.

IV. Taxpayers are entitled to clear and timely information about when and how their elected representatives vote to override such caps, particularly because such decisions may directly affect the amount of property taxes levied.

V. Any attempt to override a tax or spending cap must be accompanied by enhanced procedural safeguards, including extended notice, a guaranteed opportunity for public comment, a recorded roll call vote, and prominent disclosure of the results to taxpayers on their property tax bills.

2 New Section; Towns, Cities, Village Districts, and Unincorporated Places; Municipal Budget Law; Override Procedures. Amend RSA 32 by inserting after section 5-h the following new section:

32:5-i Override Procedures for Local Tax and Spending Caps.

I. Before any vote to override a tax or spending cap by a municipality, city, or town may be held, the governing body shall:

(a) Hold a public hearing on the proposed override and provide notice of such hearing in accordance with RSA 32:5, I, and other applicable law, except that such notice shall be provided at least 30 days in advance of the hearing;

(b) Provide at such hearing a public comment period at least 60 minutes in duration, during which any citizen may address the proposed override; and

(c) Record the final vote of the legislative body on the proposed override as a roll call vote, with each member's name and vote entered into an official record.

II. The results of the roll call vote, including the name of each member of the legislative body and how such member voted, shall be published on, or included with, the next property tax bill issued by the municipality, city, or town. Such disclosure shall be presented in a clear and prominent manner.

III. Nothing in this section shall alter or diminish any requirement under existing law or charter provision that an override of a tax or spending cap be approved by a supermajority of a legislative body or by a ballot vote at a municipal, city, or town meeting.

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

1 Statement of Findings. The general court finds that:

I. There is a compelling state interest in promoting transparency, accountability, and citizen participation when municipalities consider overriding locally adopted tax or spending caps.

II. Local tax caps and spending caps, whether adopted under RSA 32, RSA 49-C, or RSA 49-D, reflect the will of the voters to place limits on the growth of local government.

III. Existing law permits overrides of such caps by supermajority vote of the legislative body or, in some cases, by ballot vote of the voters, but does not provide uniform procedures to ensure adequate public notice, public comment, and disclosure of how officials vote.

IV. Taxpayers are entitled to clear and timely information about when and how their elected representatives vote to override such caps, particularly because such decisions may directly affect the amount of property taxes levied.

V. Any attempt to override a tax or spending cap must be accompanied by enhanced procedural safeguards, including extended notice, a guaranteed opportunity for public comment, a recorded roll call vote, and prominent disclosure of the results to taxpayers on their property tax bills.

2 New Section; Towns, Cities, Village Districts, and Unincorporated Places; Municipal Budget Law; Override Procedures. Amend RSA 32 by inserting after section 5-h the following new section:

32:5-i Override Procedures for Local Tax and Spending Caps.

I. Before any vote to override a tax or spending cap by a municipality, city, or town may be held, the governing body shall:

(a) Hold a public hearing on the proposed override and provide notice of such hearing in accordance with RSA 32:5, I, and other applicable law, except that such notice shall be provided at least 30 days in advance of the hearing;

(b) Provide at such hearing a public comment period at least 60 minutes in duration, during which any citizen may address the proposed override; and

(c) Record the final vote of the legislative body on the proposed override as a roll call vote, with each member's name and vote entered into an official record.

II. The results of the roll call vote, including the name of each member of the legislative body and how such member voted, shall be published on, or included with, the next property tax bill issued by the municipality, city, or town. Such disclosure shall be presented in a clear and prominent manner.

III. Nothing in this section shall alter or diminish any requirement under existing law or charter provision that an override of a tax or spending cap be approved by a supermajority of a legislative body or by a ballot vote at a municipal, city, or town meeting.

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