HB1505: 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.

Related law links

RSA references from bill data

• 162-K · reference · effective 2027-04-01

  RSA 32:1-13, shall apply to all towns, school districts, cooperative school districts, village districts, municipal economic development and revitalization districts created under RSA 162-K, and any other municipal entities, including those created pursuant to RSA 53-A or 53-B, which adopt their budgets at an annual meeting of their voters, except RSA 32:5-b[,] which shall apply only in those towns or dist

• 198:38 · reference · effective 2027-04-01

  nt for the annual meeting pursuant to RSA 32:5, shall not exceed the current per pupil cost, as defined herein, times the average daily membership in residence (ADMR), pursuant to RSA 198:38, I-a, of the school district as of October 1 of the year immediately preceding the proposed budget year as reported [to] by the department of education [times (1+ IF), where IF is an amount for an annual increase for in

• 21-J:34 · amend · effective 2027-04-01

  it Enacted by the Senate and House of Representatives in General Court convened: 1 New Paragraphs; The State and Its Government; Property Tax Rates; Reports Required. Amend RSA 21-J:34 by inserting after paragraph II the following new paragraphs: II-a. For political subdivisions that have adopted a local tax cap under RSA 32:5-b, the governing body of the political subdivision shall forward the co

• 21-J:35 · add · effective 2027-04-01

  g after section 5-h the following new section: 32:5-i Enforcement of Local Caps. I. If, during the review of reports required by RSA 21-J:34, II-a or II-b, and pursuant to RSA 21-J:35, II, the commissioner of revenue administration determines that the budget certified by the governing body or the budget committee, which includes the operating budget and all other warrant articles with a tax impact an

• 32 · amend · effective 2027-04-01

  dy raised" shall include approved appropriations in warrant articles appearing on ballot before the warrant article in question. 8 New Section; Enforcement of Local Caps. Amend RSA 32 by inserting after section 5-h the following new section: 32:5-i Enforcement of Local Caps. I. If, during the review of reports required by RSA 21-J:34, II-a or II-b, and pursuant to RSA 21-J:35, II, the commiss

• 32:1-13 · amend · effective 2027-04-01

  er 1 of the year prior to the annual ADMR reported for "This year's attendance". 10 Municipal Budget Law; Application. Amend RSA 32:2 to read as follows: 32:2 Application. RSA 32:1-13, shall apply to all towns, school districts, cooperative school districts, village districts, municipal economic development and revitalization districts created under RSA 162-K, and any other municipal entities, includ

• 32:14 · reference · effective 2027-04-01

  towns adopting that section pursuant to RSA 32:5-h. RSA 32:14-23, concerning budget committees, shall apply only in those towns or districts adopting that subdivision pursuant to RSA 32:14, I, and shall apply automatically in school districts or village districts located wholly within towns adopting that subdivision. 11 Municipal Budget Law; Preparation of Budgets; Adoption of School District Budget Cap

• 32:14-23 · reference · effective 2027-04-01

  in those school districts adopting that section pursuant to RSA 32:5-f, and except RSA 32:5-g which shall apply only in those towns adopting that section pursuant to RSA 32:5-h. RSA 32:14-23, concerning budget committees, shall apply only in those towns or districts adopting that subdivision pursuant to RSA 32:14, I, and shall apply automatically in school districts or village districts located wholly withi

• 32:2 · amend · effective 2027-04-01

  rted [to] by the department of education as of October 1 of the year prior to the annual ADMR reported for "This year's attendance". 10 Municipal Budget Law; Application. Amend RSA 32:2 to read as follows: 32:2 Application. RSA 32:1-13, shall apply to all towns, school districts, cooperative school districts, village districts, municipal economic development and revitalization districts created un

• 32:5 · reference · effective 2027-04-01

  the operating budget counting towards the tax cap shall be reduced by the estimated revenues reported to the department of revenue administration in the posted budget pursuant to RSA 32:5. In addition, the amount of appropriations in any warrant article that also includes anticipated revenue from a state or federal agency shall be reduced by the anticipated revenues for purposes of determining when the a

• 32:5-B · amend · effective 2027-04-01

  es; Reports Required. Amend RSA 21-J:34 by inserting after paragraph II the following new paragraphs: II-a. For political subdivisions that have adopted a local tax cap under RSA 32:5-b, the governing body of the political subdivision shall forward the commissioner’s form for compliance with the adopted local tax cap. The form shall include the computation of the local tax cap for that year, proposed

• 32:5-C · reference · effective 2027-04-01

  or 53-B, which adopt their budgets at an annual meeting of their voters, except RSA 32:5-b[,] which shall apply only in those towns or districts adopting that section pursuant to RSA 32:5-c, except RSA 32:5-e which shall apply only in those school districts adopting that section pursuant to RSA 32:5-f, and except RSA 32:5-g which shall apply only in those towns adopting that section pursuant to RSA 32:5-h.

• 32:5-E · reference · effective 2027-04-01

  legislative body, and the counts of any ballot votes taken to override the local tax cap. II-b. For political subdivisions that have adopted a school district budget cap under RSA 32:5-e, or a town budget cap under RSA 32:5-g, the governing body of the political subdivision shall forward the commissioner’s form for compliance with the adopted budget cap. The form shall include the computation of the bu

• 32:5-F · reference · effective 2027-04-01

  t for an annual increase for inflation]. The first year after the budget cap is adopted, the current per pupil cost shall be the per pupil cost adopted in the warrant article per RSA 32:5-f, IV. In subsequent years, the current per pupil cost shall be the previous year's current per pupil cost times [(1+IFP)] (1+IF), where [IFP] IF is the [previous] current year's [IF] annual increase for inflation 5

• 32:5-G · reference · effective 2027-04-01

  ballot votes taken to override the local tax cap. II-b. For political subdivisions that have adopted a school district budget cap under RSA 32:5-e, or a town budget cap under RSA 32:5-g, the governing body of the political subdivision shall forward the commissioner’s form for compliance with the adopted budget cap. The form shall include the computation of the budget cap for that year, proposed approp

• 32:5-H · reference · effective 2027-04-01

  inflation]. (a) The first year after the budget cap is adopted, the current per resident expenditure shall be the per resident expenditure adopted in the warrant article under RSA 32:5-h, IV. In subsequent years, the current per resident expenditure shall be the previous year's current per resident expenditure times [(1+IFP)] (1+IF), where [IFP] IF is the [previous] current year's [IF] annual increase f

• 40:13 · amend · effective 2027-04-01

  tricts, and Unincorporated Places; Preparation of Budgets; Local Tax Cap. Amend RSA 32:5-b, III(a) to read as follows: (a) When using the official ballot form of meeting under RSA 40:13, if the warrant article for the operating budget results in appropriations exceeding the tax cap under this section and receives less than 3/5 majority "yes" vote, the adopted operating budget shall be reduced [by appro

• 53-A · reference · effective 2027-04-01

  icts, village districts, municipal economic development and revitalization districts created under RSA 162-K, and any other municipal entities, including those created pursuant to RSA 53-A or 53-B, which adopt their budgets at an annual meeting of their voters, except RSA 32:5-b[,] which shall apply only in those towns or districts adopting that section pursuant to RSA 32:5-c, except RSA 32:5-e which shal

• 78-A:25 · amend · effective 2027-04-01

  (b) The current town population shall be the most recent figure calculated by the department of business and economic affairs, office of planning and development, pursuant to RSA 78-A:25, I. 7 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Town Budget Caps. Amend RSA 32:5-g, IV to read as follows: IV. When using the official ballot form of meeting under RSA 4

RSAs mentioned by this document

• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 32 · MUNICIPAL BUDGET LAW
• RSA 40 · GOVERNMENT OF TOWN MEETING
• RSA 53-A · AGREEMENTS BETWEEN GOVERNMENT UNITS
• RSA 78-A · TAX ON MEALS AND ROOMS
• RSA 162-K · MUNICIPAL ECONOMIC DEVELOPMENT AND REVITALIZATION DISTRICTS
• RSA 198 · SCHOOL MONEY
• RSA 198:38 · Definitions
• RSA 21-J:34 · Reports Required
• RSA 21-J:35 · Setting of Tax Rates by Commissioner
• RSA 32:14 · Adoption
• RSA 32:2 · Application
• RSA 32:5 · Budget Preparation
• RSA 40:13 · Use of Official Ballot
• RSA 78-A:25 · Population Figures