SB643: (Second New Title) 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 and requiring municipalities to hold a public hearing and conduct a roll call vote when seeking to override a tax or spending cap.

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

  any charter provision governing the adoption of municipal budgets or override votes. 3 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 · reference · effective 2027-04-01

  countability, 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. In cities and towns governed by elected councils, budgetary and override decisions are made by a governing

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

  er 1 of the year prior to the annual ADMR reported for "This year's attendance". 12 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. 13 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

  ; 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. Notwithstanding RSA 32:2, this section shall apply only to: (a) Cities organized under RSA 49-C; and (b) Towns in which the governing body is an elected town council pursuant to RSA 49-D:3, I or I-a, authorized by charter or statute to ad

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

  ipality subject to this section 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 of at least 60 minutes in duration, during which

• 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 7

• 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

• 39:1 · reference · effective 2027-04-01

  or statute to adopt the municipal operating budget. II. This section shall not apply to: (a) Towns operating under a traditional town meeting form of government pursuant to RSA 39:1; (b) Towns operating under the official ballot referendum form of town meeting pursuant to RSA 40:13; (c) Towns operating under a budgetary town meeting pursuant to RSA 49-D:3, II; (d) Towns operating under an off

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

  wns operating under a traditional town meeting form of government pursuant to RSA 39:1; (b) Towns operating under the official ballot referendum form of town meeting pursuant to RSA 40:13; (c) Towns operating under a budgetary town meeting pursuant to RSA 49-D:3, II; (d) Towns operating under an official ballot town meeting pursuant to RSA 49-D:3, II-a; (e) Towns operating under a representative to

• 49-C · reference · effective 2027-04-01

  lity, 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. In cities and towns governed by elected councils, budgetary and override decisions are made by a governing body acti

• 49-D · reference · effective 2027-04-01

  izen 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. In cities and towns governed by elected councils, budgetary and override decisions are made by a governing body acting as the leg

RSAs mentioned by this document

• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 32 · MUNICIPAL BUDGET LAW
• RSA 39 · TIME FOR HOLDING TOWN MEETINGS AND WARNING THEREOF
• RSA 40 · GOVERNMENT OF TOWN MEETING
• RSA 49-C · LOCAL OPTION-CITY CHARTERS
• RSA 49-D · LOCAL OPTION-TOWN CHARTERS
• 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 39:1 · Meetings, When Held
• RSA 40:13 · Use of Official Ballot