HB 374 (2025): relative to local tax cap and budget laws.

HB 374 (2025)

relative to local tax cap and budget laws.

• Status: Signed into law
• Term: 2025-2026
• House committee: Municipal and County Government
• Senate committee: Election Law and Municipal Affairs
• Subject: Taxes - Local
• Chapter law: 183

The Story

It was introduced on January 8, 2025 and referred to the House Municipal and County Government committee. The committee held a public hearing on February 27, 2025, with 117 people signed in online: 19 in support and 98 in opposition. The committee met in executive session on March 10, 2025 to vote on its recommendation. The majority recommended that the House pass it with changes (amendment 2025-0572h), and the minority recommended that the House kill it, by a vote of 10–8. The report was placed on the regular calendar. The committee's amendment (2025-0572h) was adopted on a voice vote on March 27, 2025, changing the text of the bill. On March 27, 2025 the House voted to pass it with changes on a roll call 195–159. It crossed to the Senate on March 27, 2025 and was referred to the Senate Election Law and Municipal Affairs committee. The committee held a public hearing on April 22, 2025. The committee voted 4–1 to recommend that the Senate pass it with changes (amendment 2025-1835s), and the report was placed on the consent calendar. The committee's amendment (2025-1835s) was adopted on a voice vote on May 8, 2025, changing the text of the bill. On May 8, 2025 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. On June 12, 2025 the House adopted “House Concurs with Senate Amendment 2025-1835s” on a voice vote, on a motion by Rep. Diane Pauer. The bill was enrolled on June 26, 2025 — the final check of the text before it goes to the governor. The governor signed it on July 15, 2025, making it Chapter 183 of the session laws.

Sponsors

• Rep. Diane Pauer (R - Hills 36) (prime sponsor)
• Rep. Tim Mannion (R - Hills 1)
• Sen. Kevin Avard (R - SD12)
• Rep. Scott Bryer (R - Rock 1)
• Rep. Tom Mannion (R - Hills 1)
• Sen. Tim McGough (R - SD11)
• Rep. Jess Edwards (R - Rock 31)
• Rep. Donald McFarlane (R - Graf 18)
• Sen. Keith Murphy (R - SD16)
• Rep. Jim Kofalt (R - Hills 32)
• Rep. Dan McGuire (R - Merr 14)
• Sen. Victoria Sullivan (R - SD18)
• Rep. Richard Lascelles (R - Hills 14)

Hearings and Sessions

• February 27, 2025, 9:40 AM: public hearing, House Municipal and County Government, LOB 301-303
• March 10, 2025, 9:30 AM: executive session, House Municipal and County Government, LOB 301-303
• March 27, 2025: floor debate, House
• April 22, 2025, 10:30 AM: hearing, Senate Election Law and Municipal Affairs, LOB 103
• May 8, 2025: consent calendar, Senate
• June 12, 2025: floor debate, House

Votes

• March 27, 2025, House: Ought to Pass with Amendment — yeas 195, nays 159, passed
• May 8, 2025, Senate: Ought to Pass with Amendment #2025-1835s — voice vote, passed
• June 12, 2025, House: House Concurs with Senate Amendment 2025-1835s — voice vote, passed

The Docket

Laws It Would Change

• RSA 32:5-c
• RSA 32:5-f
• RSA 32:5-b
• RSA 32:5-e

Related Bills

• SB 383-FN (2024): relative to local tax caps.
• HB 1105-FN-LOCAL (2024): relative to application of a local tax cap.

From the General Court

• Bill text
• Bill status page
• Docket
• HC 17, page 64
• SC 18
• SC 20