New HampshireVoters decide whether to cap total local school taxes
State ballots in 2026 and 2028 must ask voters about school tax and central office caps; each needs three-fifths approval from those voting across its school district or administrative unit.
What it does
Towns and city wards must put a question about both caps on the November 2026 and 2028 state ballots without a petition. Each cap needs three-fifths of votes cast on the question across the district or administrative unit it covers.
If three-fifths of those voting on the question across a school district approve, its cap limits total local school taxes starting with the 2028 or 2030 budget. Inflation and new taxable property allow growth. State-certified payments on qualifying property bonds or notes are excluded, and a supermajority can override the cap. Annual-meeting ballots specify two years; any cap still active ends January 1, 2032.
If three-fifths of those voting on the question across a school administrative unit approve, central office spending is capped at 6% of the combined amounts member districts approve to spend, excluding state-certified payments on qualifying property bonds or notes. A supermajority can override it. It starts with 2028 or 2030 budgets; annual-meeting ballots specify two years, and any cap still active ends January 1, 2032.
Argument forPutting the question on state ballots could give voters across each school district and administrative unit a direct say without requiring a petition.
Argument againstIf approved, the central office cap could leave less room for payroll processing or district technology management unless a supermajority approves more spending.
More detail
Towns and city wards must put one question about two school caps on state election ballots. School district voters decide the tax cap. Voters across each school administrative unit decide its central office cap. No petition or separate local approval is needed to put the question on the ballot. Each cap needs three-fifths of votes cast on the question across the school district or administrative unit it covers. The ballot rule took effect September 1, 2026, and applies to the November 2026 and November 2028 state general elections.
An approved cap limits the total local property taxes raised for a school district. The cap applies only if three-fifths of those voting on the question across the school district approve it. The limit adjusts the prior year's total for inflation and taxable growth from physical changes, but rising property values alone do not count as new growth. It excludes state-certified principal and interest on bonds or notes issued solely to buy, build, or make major structural renovations to property. A supermajority vote under the applicable local meeting or charter rules can override the cap. A 2026 approval first affects the fiscal year 2028 budget; a 2028 approval first affects the fiscal year 2030 budget. Ballots for districts with annual meetings describe a two-year cap. Any cap still active ends January 1, 2032.
An approved cap limits school administrative unit central office spending. The cap applies only if three-fifths of those voting on the question across the school administrative unit approve it. It covers central office management and certain district staff, not classroom instruction or school-based services. The cap is 6% of the combined amounts member school districts approve to spend, excluding qualifying bonded capital costs. The exclusion applies to state-certified principal and interest on bonds or notes issued solely to buy, build, or make major structural renovations to property. A supermajority vote under the applicable local meeting or charter rules can override the cap. A 2026 approval first affects the fiscal year 2028 budget; a 2028 approval first affects the fiscal year 2030 budget. Ballots for districts with annual meetings describe a two-year cap. Any cap still active ends January 1, 2032.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 20Signed by Governor Kelly Ayotte Ayotte 07/15/2026; Chapter 324; eff. I. Sec 3 eff 01/01/2032 II. Rem eff 09/01/2026Became Law
- Jul 1Enrolled (in recess of) 06/04/2026 HJ 15 P. 56To Governor
- Jun 30Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15Minor
- Jun 19Enrolled Bill Amendment # 2026-2173e Adopted, VV, (In recess of 06/04/2026); SJ 14Major
- Jun 4Enrolled Bill Amendment # 2026-2173e: AA VV 06/04/2026 HJ 15 P. 49
- Vote recorded Adopt CofC Report. Result: pass.Lower
- Vote recorded Conference Committee Report. Result: pass.Upper
- Jun 4Special Order to next order of business (Rep. Roy): MA VV 06/04/2026 HJ 15 P. 23
- Jun 4Conference Committee Report # 2026-2109c; RC 15Y-8N, Adopted; 06/04/2026; SJ 14
- Jun 4Conference Committee Report 2026-2109c: Adopted, RC 183-170 06/04/2026 HJ 15 P. 24
- May 28Conference Committee Report Filed, # 2026-2109c; 06/04/2026
- May 28Conferee Change; Senator Rochefort Replaces Senator Perkins Kwoka; SJ 14
- May 27Conferee Change: Rep. See Replaces Rep. Wherry 05/27/2026 HJ 14 P. 35
- May 27Conference Committee Meeting: 05/27/2026 10:10 am GP 228
- May 20President Appoints: Senators Lang, Gray, Perkins Kwoka; (In Recess 05/14/2026); SJ 13
- May 20Sen. Gray Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
- May 14Speaker Appoints: Reps. Berry, Qualey, Wherry, Burnham 05/14/2026 HJ 13 P. 149
- May 14House Non-Concurs with Senate Amendment 2026-1851s and 2026-1876s and Requests CofC (Rep. Berry): MA VV 05/14/2026 HJ 13 P. 149
- May 14Ought to Pass with Amendments #2026-1851s and #2026-1876s, MA, VV; OT3rdg; 05/14/2026; SJ 12Passed Senate
- May 14Sen. Gray Floor Amendment # 2026-1876s, AA, VV; 05/14/2026; SJ 12
- May 14Committee Amendment # 2026-1851s, AA, VV; 05/14/2026; SJ 12
- May 6Committee Report: Ought to Pass with Amendment # 2026-1851s, 05/14/2026, Vote 3-2; SC 18Minor
- Apr 22Hearing: 04/28/2026, Room 122-123, SH, 09:30 am; SC 16
- Mar 17Introduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7Minor
- Mar 11Ought to Pass with Amendment 2026-0980h and 2026-1117h: MA RC 177-160 03/11/2026 HJ 7 P. 155Passed House
- Vote recorded OTPA. Result: pass.Lower
- Vote recorded Adopt Floor Amendment. Result: pass.Lower
- Vote recorded Table. Result: fail.Lower
- Mar 11FLAM # 2026-1117h (Rep. Berry): AA RC 182-155 03/11/2026 HJ 7 P. 152
- Mar 11Amendment # 2026-0980h: AA VV 03/11/2026 HJ 7 P. 147
- Mar 11Lay HB1300 on Table (Rep. Perez): MF RC 158-179 03/11/2026 HJ 7 P. 150
- Mar 4Minority Committee Report: Inexpedient to Legislate
- Mar 4Majority Committee Report: Ought to Pass with Amendment # 2026-0980h 03/03/2026 (Vote 9-8; RC) HC 10 P. 42Minor
- Jan 22==RESCHEDULED== Executive Session: 01/27/2026 10:10 am GP 158
- Jan 14Public Hearing on non-germane Amendment # 2026-0093h: 01/20/2026 10:15 am GP 158
- Jan 14Public Hearing: 01/20/2026 10:00 am GP 158
- 2025
- Dec 1Introduced 01/07/2026 and referred to Election Law HJ 1 P. 14Introduced
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