HB1300: (Second New Title) establishing a school district local tax cap question for the state general election of 2026 and related limitations on central office administrative expenses in school districts.

Related law links

RSA references from bill data

• 194-C:9 · reference · effective 2026-11-01

  paragraph shall apply only to districts without an annual meeting that have adopted the school administrative unit fixed cap under this section. The legislative body, pursuant to RSA 194-C:9, shall adopt a school administrative unit budget that is not in excess of the school administrative unit fixed cap pursuant to paragraph IX, except that the legislative body may override the fixed cap on the school admi

• 198:4-A · reference · effective 2026-11-01

  nterest on bonds or notes only if the bonded indebtedness is issued solely for the acquisition, construction, or major structural renovation of real property, reported pursuant to RSA 198:4-a. (b) The department of revenue administration shall certify annually the portion of debt service that qualifies for exclusion. (c) No exclusion shall apply unless certified by the department. 2 New Paragraph; Dep

• 21-J:13 · amend · effective 2026-11-01

  qualifies for exclusion. (c) No exclusion shall apply unless certified by the department. 2 New Paragraph; Department of Revenue Administration; Rulemaking Authority. Amend RSA 21-J:13 by inserting after paragraph XIV the following new paragraph: XV. The forms, promulgation of forms, and any other information necessary to implement the provisions of RSA 32:5-i. 3 Effective Date. This act shall

• 32 · amend · effective 2026-11-01

  1 New Section; Municipal Budget Law; Preparation of Budgets; School District Local Tax Cap and School Administrative Fixed Cap on Central Office Administrative Budgets. Amend RSA 32 by inserting after section 5-h the following new section: 32:5-i School District Local Tax Cap and School Administrative Fixed Cap on Central Office Administrative Budgets. I. During the November 2026 state gene

• 32:5-B · reference · effective 2026-11-01

  t. If a 3/5 majority of the voters voting in the municipalities and wards served by the school district approve the question, then the local tax cap for the school district under RSA 32:5-b, I-b, exempting bonded capital costs pursuant to paragraph XVI, shall be binding. (b) The moderator of each municipality or ward in the school administrative unit shall report the results on the question to the secret

• 32:5-I · add · effective 2026-11-01

  istrative unit fixed cap question on the ballot for towns and wards with an annual school district meeting shall read: “Shall the [name of municipality] adopt the provisions of RSA 32:5-i to establish a local tax cap on the portion of property taxes raised for the [name(s) of school district(s)] and a fixed cap on the central office administrative budget of the supporting school administrative unit (SAU)

• 33-A:3-A · reference · effective 2026-11-01

  secretary of the school administrative unit board shall certify the results of the votes to the department of revenue administration. Preservation of ballots shall be pursuant to RSA 33-A:3-a, XXXVII. VII.(a) Any 10 registered voters from any municipality served by a school district, before the expiration of 7 days from the date of the general election, may apply in writing to the school district clerk f

• 40:13 · reference · effective 2026-11-01

  e approval until the municipality demonstrates compliance either by showing the certified budget is within the certified cap or by showing a valid override vote in accordance with RSA 40:13 or applicable annual meeting procedures. (e) Nothing in this section shall prohibit the department of revenue administration from requiring additional information, documentation, or schedules reasonably necessary to

• 49-C:33 · reference · effective 2026-11-01

  to paragraph IX, except that the legislative body may override the fixed cap on the school administrative unit budget by a supermajority vote defined in their charter pursuant to RSA 49-C:33, I(d) or RSA 49-D:3, I(e). XI. No municipal tax rate shall be set that causes a taxing authority to exceed its certified limits under this section. (a) For a school district that has adopted the school district loca

• 49-D:3 · reference · effective 2026-11-01

  ept that the legislative body may override the fixed cap on the school administrative unit budget by a supermajority vote defined in their charter pursuant to RSA 49-C:33, I(d) or RSA 49-D:3, I(e). XI. No municipal tax rate shall be set that causes a taxing authority to exceed its certified limits under this section. (a) For a school district that has adopted the school district local tax cap or a schoo

RSAs mentioned by this document

• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 32 · MUNICIPAL BUDGET LAW
• RSA 33-A · DISPOSITION OF MUNICIPAL RECORDS
• RSA 40 · GOVERNMENT OF TOWN MEETING
• RSA 49-C · LOCAL OPTION-CITY CHARTERS
• RSA 49-D · LOCAL OPTION-TOWN CHARTERS
• RSA 194-C · SCHOOL ADMINISTRATIVE UNITS
• RSA 198 · SCHOOL MONEY
• RSA 194-C:9 · Budget
• RSA 21-J:13 · Rulemaking Authority
• RSA 40:13 · Use of Official Ballot
• RSA 49-C:33 · Optional Provisions; Limitations
• RSA 49-D:3 · Optional Forms of Legislative Body