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HB 1505-FN

requiring municipalities, towns, and cities to submit documentation to the department of revenue administration proving they are in compliance with local budget and tax caps.

Filed 2026 · Referred for interim study · Municipal and County Government · Taxes - Local

Official record at gencourt.state.nh.us ↗

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On the record

Quoted from the General Court bill status page, not worked out from the docket.

StatusSENATE
In the HousePASSED/ADOPTED WITH AMENDMENT
In the SenateINTERIM STUDY
Introduced1/7/2026
Floor date2/12/2026
LSR number2503
Local government impactno
Committee codeH34

Bill text (PDF) ↗

Where it stands

House: PASSED/ADOPTED WITH AMENDMENT · Senate: INTERIM STUDY

Every floor vote on this bill was a voice or division vote, so there is no record of how individual legislators voted.

A bill goes on the consent calendar when the committee vote was unanimous or nearly so, and any members who dissented did not object to placing it there. It then passes without floor debate. Ten members may file a petition to pull a bill off the consent calendar and have it debated and voted on separately.

In practice this often ends a bill's progress for the term.

Sponsors

Pauer, Diane(R) Hills 36, Ammon, Keith(R) Hills 42, Avard, Kevin(R) Hills 12, Gannon, Bill(R) Rock 23, Girard, Dale(R) Sull 6, Granger, Michael(R) Straf 2, Kofalt, Jim(R) Hills 32, Lascelles, Richard(R) Hills 14, McFarlane, Donald(R) Graf 18, McGuire, Dan(R) Merr 14, Murphy, Keith(R) Hills 16, Sweeney, Joe(R) Rock 25
Prime sponsor in bold. From the General Court sponsor file.

What happened

Every action recorded in the official docket, in order. Each line ends with the journal or calendar that recorded it; where we have the document, that citation links to it.

Votes

Roll call tallies and individual votes from the General Court roll call files. Presiding, excused and absent are shown separately: one member presides over each House roll call and does not vote except to break a tie.

Ought to Pass with Amendment 2026-0233h

February 12, 2026 · House · 180–171, adopted

Decided on a division vote. Only the outcome was recorded — there is no count of how any member voted.

Refer to Interim Study

April 16, 2026 · Senate · None–None, adopted

Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.

Committee reports

Reproduced from the House Calendar in the committee’s own words.

Majority — OUGHT TO PASS WITH AMENDMENT

Rep. Diane Pauer

This bill strengthens accountability and transparency in the administration of locally adopted budget and tax caps by establishing clear reporting and enforcement mechanisms through the Department of Revenue Administration (DRA). Current RSA allows municipalities, towns, school districts, and village districts to adopt local tax caps and budget caps, but the law does not consistently require documentation demonstrating compliance, nor does it clearly define the enforcement role of the commissioner of revenue administration when caps are exceeded or improperly overridden. This bill requires political subdivisions that have adopted a local tax cap, school district budget cap, or town budget cap to submit standardized documentation to DRA detailing the calculation of the applicable cap, proposed and approved appropriations, estimated revenues, and the results of any ballot votes to override the cap. This ensures that DRA has the information necessary to verify compliance as part of its existing review of municipal budgets and tax rates. This bill also clarifies how appropriations are to be reduced when a proposed operating budget or default budget exceeds an adopted cap and fails to receive the required three-fifths supermajority vote. The bill provides consistent definitions of “appropriations already raised” and ensures that estimated revenues and anticipated state or federal funds are properly accounted for when determining whether a local tax cap has been exceeded. In addition, the bill updates and aligns the inflation adjustment language across local tax caps, school district budget caps, and town budget caps for clarity and consistency. Importantly, the bill establishes a new enforcement provision directing the commissioner of revenue administration to reduce or delete appropriations that exceed an adopted cap or that were not properly approved by the required supermajority ballot vote, while expressly protecting appropriations that were lawfully approved through the override process. The bill further provides that these clarifications and enforcement provisions apply to caps already adopted, without requiring towns or districts to re-adopt them. The committee amendment further clarifies and standardizes the calculation and application of school district and municipal budget caps by aligning statutory language with existing practice, correcting technical references, and ensuring consistency across budget cap statutes. The amendment reaffirms the use of average daily membership in residence (ADMR), as reported by the Department of Education, for local tax cap and school budget cap calculations; clarifies inflation adjustment language without changing voter-approved caps; corrects cross-references within the municipal budget law so that each cap applies only where locally adopted; standardizes the warrant article question language for the adoption of school district and town budget caps; and establishes staggered effective dates enabling the DRA to update forms and the DRA Municipal Tax Rate Setting Portal, while enforcement provisions are effective in April 2027. Importantly, these changes are technical and clarifying in nature and do not impose new caps or expand existing caps beyond those already approved by local voters or available in law. In summary, this bill respects local voter decisions to adopt budget and tax caps, improves transparency, provides clear and uniform compliance standards, and ensures fair and consistent application and enforcement of existing law. Vote 10-8.

Minority — INEXPEDIENT TO LEGISLATE

Rep. Stephanie Grund

This bill requires those municipalities and school districts with a budget or tax cap to submit a form to prove they are in compliance with local budget and tax caps. The concern is that the Department of Revenue Administration (DRA) would need to update their system and create a form to be submitted at a minimum cost of $75,000 for only two (2) school districts and six (6) towns that have a budget or tax cap. When warrant articles are presented to the legislative body for voting, the local tax or budget cap is reached based on the order the warrant articles are presented. However, the DRA could calculate the tax or budget cap differently, if they determine that there is priority article and they may take them in a different order than presented. Testimony was presented and the DRA stated that they are not aware of and there is no proof that school districts and towns are doing anything wrong or incorrectly. This bill is not needed and it would cost money to create another document to be filed and adjustments to the DRA system for a total of eight (8) entities that would be required to submit documentation under this bill.

Hearings and recordings

Recordings are the General Court’s own, on YouTube. Start times are estimates unless stated otherwise, and the player opens early.

Page generated 2026-09-03 from data published by the New Hampshire General Court. Granite Record is an independent project, not affiliated with the General Court. The official record always takes precedence. Corrections: [email protected]