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HB 138 · 2025 · House · Municipal and County Government Committee

Tax impact notes on warrant articles

AI-generated

relative to tax impact notation on warrant articles with multi-year tax impacts.

Requires a tax impact notation on special warrant articles with multi-year tax impacts in towns that have adopted tax impact notation requirements.AI-generated

Status

Signed into law · July 3, 2025
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill requires a notation stating the estimated tax impact for any special warrant article with a multi-year tax impact in towns that have voted to require a notation stating the estimated tax impact of the annual budget and all special warrant articles.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as enacted. Passages chosen from the operative text.Computed by this site

“Any town may vote to require that the annual budget and all special warrant articles having a tax impact, as determined by the governing body, shall contain a notation stating the estimated tax impact of the article.”
Section 144:1
“RSA 32:5, V-b, as amended by section 1 of this act, shall apply in any town or district that has adopted the requirement to include a notation stating the estimated tax impact of the annual budget and special warrant articles, and shall not require local amendment or re-adoption by the town or district.”
Section 144:2
“The determination of the estimated tax impact shall be subject to approval by the governing body.”
Section 144:1
“Any special warrant articles voted on pursuant to this paragraph with multi-year tax impacts, or containing lease agreements with or without non-appropriation clauses, shall contain a notation stating the estimated tax impact each year for the first 5 years, or each year if the tax impact is less than 5 years.”
Section 144:1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Diane PauerRPrimeChair· Municipal and County Government
  • Rep. Vanessa SheehanRVice Chair· Legislative Administration
  • Rep. Walter SpilsburyRVice Chair· Education Funding
  • Rep. Daniel VeilleuxDDeputy Ranking Member· Transportation
  • Sen. Bill GannonRChair· Judiciary
  • Sen. Victoria SullivanRVice Chair· Education

Also: Rep. Jose CambrilsR, Rep. Tony CaplanD, Rep. David FrachtD, Rep. Maureen MooneyR, Rep. David PreeceD

Public testimony

21 signed in online · 2 wrote testimony

81% support19% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I support this in theory, but how does a revaluation cycle affect these 'estimations'. As most of NH has already seen, the latest round of revaluation was somewhat shocking with property values doubling in many cases.”
— Simon Berrio, Daltonsupports
“Granite State Taxpayers supports efforts and legislation to promote awareness of the financial impact on taxpayers of spending and taxing options, to institute and defend tax cap legislation, and promote better public awareness of the impacts of proposed projects and ballot choices.…”
— Ray Chadwick, BEDFORDsupports

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Mar 10, 2025HouseCommittee report· regular calendar: Ought to Pass10–8
    Overall
    56% yea
  • Mar 26, 2025HouseDivisionOught to PassAdopted189–159
    Overall
    54% yea
  • May 8, 2025SenateCommittee report: Ought to Pass3–2
    Overall
    60% yea
  • May 8, 2025SenateVoice voteOught to Passadopted
  • Jun 12, 2025SenateVoice voteEnrolledadopted

Hearings and debates

  • Feb 27, 2025Public hearingHouse Municipal and County Government1:21:19–1:32:4511m 26slocated in the stream transcriptPublic Hearing
  • Mar 10, 2025Public hearingHouse Municipal and County Government1:11:47–1:14:282m 41slocated in the stream transcriptMajority Committee Report: Ought to Pass — roll call; Executive Session
  • Mar 26, 2025Floor debateHouse floor5:00:43–5:09:158m 32slocated in the stream transcriptOught to Pass — adopted, division 189-159
  • Apr 22, 2025Public hearingSenate Election Law and Municipal Affairs1:09:34–1:10:2147slocated in the stream transcriptHearing
  • May 8, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • Jun 12, 2025Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Adopted — voice vote

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Municipal and County Government HJ 2 P. 7
  2. Feb 27, 2025HousePublic Hearing: 02/27/2025 10:20 am LOB 301-303
  3. Mar 10, 2025HouseExecutive Session: 03/10/2025 09:30 am LOB 301-303
  4. Mar 10, 2025HouseMajority : Ought to Pass 03/10/2025 (Vote 10-8; RC) HC 17 P. 39
  5. Mar 19, 2025HouseMinority : Inexpedient to Legislate
  6. Mar 26, 2025HouseOught to Pass: MA DV 189-159 03/26/2025 HJ 10 P. 86
  7. Mar 27, 2025SenIntroduced 03/27/2025 and Referred to Election Law and Municipal Affairs; SJ 10
  8. Apr 22, 2025SenHearing: 04/22/2025, Room 103, LOB, 09:30 am; SC 18
  9. May 8, 2025Sen: Ought to Pass, 05/08/2025; Vote 3-2; CC; SC 20
  10. May 8, 2025SenOught to Pass: MA, VV; OT3rdg; 05/08/2025; SJ 12
  11. Jun 12, 2025SenEnrolled Adopted, VV, (In recess 06/12/2025); SJ 17
  12. Jun 12, 2025HouseEnrolled (in recess of) 06/12/2025 HJ 17 P. 26
  13. Jul 1, 2025HouseSigned by Governor Ayotte 07/01/2025; Chapter 144; eff. 08/30/2025

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.