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HB 1300 · 2026 · House · Election Law Committee

School district tax cap question

AI-generated

(Third New Title) establishing a school district local tax cap question for the state general elections of 2026 and 2028 and related limitations on central office administrative expenses in school districts.

Places a local school district property tax cap and school administrative unit central office spending cap question on the 2026 and 2028 general election ballots in every town and ward, adoptable by a three-fifths vote.AI-generated

Status

Signed into law · July 20, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill: I. Establishes a school district local tax cap question for the state general elections of 2026 and 2028. II. Establishes limitations on central office administrative expenses in school districts. III. Requires that the commissioner of the department of revenue administration adopt rules relative to the school district local tax cap question and limitations on central office administrative expenses in school districts.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as enacted.

“During the November 2026 and November 2028 state general elections, every town and ward in a city shall conduct a vote on a local tax cap question for their school district and a fixed cap on the school administrative unit central office administrative budget. The question shall appear on the ballot by operation of law and shall not require a warrant article, citizen petition, or separate local legislative approval.”
RSA 32:5-i, I

The unusual part: a local budget question placed on the state general election ballot by operation of law, in every town and ward.AI-generated

“The maximum allowable levy shall equal: Prior fiscal year property tax levy (excluding bonded capital costs as defined in paragraph XVI) × (1 + inflation + net new taxable property growth). Bonded capital costs, as defined in paragraph XVI, shall be excluded from both the prior fiscal year property tax levy and the maximum allowable levy calculated under this paragraph. No amount attributable to bonded capital costs shall be included in the prior fiscal year levy for purposes of calculating the maximum allowable levy in any subsequent year.”
RSA 32:5-i, VIII(a)

The cap formula — last year’s levy, plus inflation and new construction, with bonded capital costs carved out on both sides.AI-generated

“the fixed cap for school administrative unit central office administrative budgets shall be 6 percent of the sum of the total school district appropriation amounts, except costs of bonded capital projects pursuant to paragraph XVI, in the school districts comprising the SAU. “School administrative unit central office administrative budgets” means expenditures for the general management and administration of a school administrative unit. These expenditures include superintendent services; assistant or deputy superintendent services; business administration; human resources; finance; payroll; purchasing; districtlevel information technology administration; legal services; public relations; and other nonschoolbased administrative functions, regardless of physical location or building assignment. The term also includes districtlevel curriculum directors, directors of instruction, or similarly titled positions who are not employed under a collective bargaining agreement or who do not provide direct classroom instruction for more than 50 percent of their work time, as well as any personnel reported to the department of education as employed by the central office. The term does not include schoolbased administrative staff; classroom instruction; instructional support services; special education services; transportation; food services; or facilities operations and maintenance.”
RSA 32:5-i, IX

Six percent for the SAU central office, with a long definition of what counts as administration and what does not.AI-generated

“The department of revenue administration shall not approve any tax rate that exceeds the certified limit and shall withhold rate 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.”
RSA 32:5-i, XI(d)

The enforcement mechanism: the state simply will not set your tax rate.AI-generated

“The provisions of this section shall expire on January 1, 2032. Any school district local tax cap or school administrative unit fixed cap adopted pursuant to this section shall cease to have legal effect as of that date. The expiration of this section shall not affect the validity of any appropriation, budget, or tax rate lawfully established prior to January 1, 2032.”
RSA 32:5-i, XVII

The whole scheme sunsets in 2032, caps included.AI-generated

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Aidan AnkarbergIPrime
  • Sen. Daniel InnisRChair, Majority Policy Conference

Public testimony

963 signed in online · 480 wrote testimony

34% support66% oppose0% neutral

ForGeneral support for a voter-approved property tax cap

AgainstAmendment is a non-germane, procedurally improper insertion

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“Property taxes are out of control in NH. Something needs to be done. School budgets are out of control and we are not getting our moneys worth from over compensated top heavy administrators in education.”
— RICK HILAND, Albanysupports
“This amendment stops all mid-decade redistricting and prevents using redistricting as a gerrymandering tool to subvert giving all people fair votig”
— Carol ,Knieriem, Concordsupports
“I oppose this non-germane amendment to HB 1300 before the Election Law Committee this Tuesday morning this bill is simply a rehashing of HB675 by capping property taxes.”
— Marc Plamondon, Nashua · NH District 3, Nashua Ward 4opposes
“This amendment would cut funding for local communities for schools, police, and fire services. I oppose arbitrary tax caps.”
— Kim Paynter, Eppingopposes
“I strongly oppose this bill due to the fact that it will cut funding to schools, police, and fire services. All of those services are vital to all our communities throughout NH. Please vote against this bill. Thank you,”
— Kimberly Kelliher, Wolfeboroopposes

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 3, 2026HouseCommittee report· regular calendar: Ought to Pass with Amendment # 2026-0980h9–8
    Overall
    53% yea
  • Mar 11, 2026HouseRoll callLay HB1300 on Table (Rep. Perez)Failed158–179How they voted
    Overall
    47% yea
    Party-line vote
    Republicans
    5–1793% yea
    Democrats
    153–0100% yea
  • Mar 11, 2026HouseVoice voteAmendment 2026-0980hadopted
  • Mar 11, 2026HouseRoll callFloor amendment 2026-1117h (Rep. Berry)Adopted182–155How they voted
    Overall
    54% yea
    Party-line vote
    Republicans
    181–398% yea
    Democrats
    1–1521% yea
  • Mar 11, 2026HouseRoll callOught to Pass with Amendment 2026-0980h and 2026-1117hAdopted177–160How they voted
    Overall
    53% yea
    Party-line vote
    Republicans
    177–796% yea
    Democrats
    0–1530% yea
    Resulting text: Bill as amended by the House
  • May 14, 2026SenateCommittee report: Ought to Pass with Amendment # 2026-1851s3–2
    Overall
    60% yea
  • May 14, 2026SenateVoice voteCommittee amendment 2026-1851sadopted
  • May 14, 2026SenateVoice voteSen. Gray Floor Amendment # 2026-1876sadopted
  • May 14, 2026SenateVoice voteOught to Pass with Amendments #2026-1851s and #2026-1876sadopted
    Resulting text: Bill as amended by the Senate
  • May 14, 2026HouseVoice voteHouse Non-Concurs with Senate Amendment 2026-1851s and 2026-1876s and Requests CofC (Rep. Berry)adopted
    Resulting text: Bill as adopted by both chambers
  • May 14, 2026SenateVoice voteSen. Gray Accedes to House Request for Committee of Conferenceadopted
  • Jun 4, 2026SenateRoll callConference committee report 2026-2109cAdopted15–8How they voted
    Overall
    65% yea
    Party-line vote
    Republicans
    15–0100% yea
    Democrats
    0–80% yea
  • Jun 4, 2026HouseVoice voteSpecial Order to next order of business (Rep. Roy)adopted
  • Jun 4, 2026HouseRoll callConference committee report 2026-2109cAdopted183–170How they voted
    Overall
    52% yea
    Party-line vote
    Republicans
    182–1095% yea
    Democrats
    1–1591% yea
    Other
    0–10% yea
  • Jun 4, 2026SenateVoice voteEnrolled Bill Amendment # 2026-2173eadopted
  • Jun 4, 2026SenateVoice voteEnrolledadopted

Hearings and debates

  • Jan 20, 2026Public hearingHouse Election Law1:21:45–1:26:444m 59slocated in the stream transcriptPublic Hearing on non-germane Amendment # 2026-0093h; Public Hearing
  • Jan 27, 2026Public hearingHouse Election Law1:29:15–1:29:3924slocated in the stream transcript==RESCHEDULED== Executive Session
  • Mar 11, 2026Floor debateHouse floor6:25:08–6:30:335m 25slocated in the stream transcriptOught to Pass with Amendment 2026-0980h and 2026-1117h — adopted, roll call 177-160; Amendment # 2026-0980h — adopted, voice vote; FLAM # 2026-1117h (Rep. Berry) — adopted, roll call 182-155
  • Apr 28, 2026Public hearingSenate Election Law and Municipal Affairs1:14:05–1:17:063m 1slocated in the stream transcriptHearing
  • May 14, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamHouse Non-Concurs with Senate Amendment 2026-1851s and 2026-1876s and Requests CofC (Rep. Berry) — adopted, voice vote; Speaker Appoints: Reps. Berry, Qualey, Wherry, Burnham
  • May 14, 2026Floor debateSenate floor8:56:51–9:03:206m 29slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-1851s; Ought to Pass with Amendments #2026-1851s and #2026-1876s — adopted, voice vote; Committee Amendment # 2026-1851s — adopted, voice vote
  • Jun 4, 2026Floor debateSenate floor1:31:07–1:37:015m 54slocated in the stream transcriptConference Committee Report Filed, # 2026-2109c; Conference Committee Report # 2026-2109c — roll call 15-8; Enrolled Bill Amendment # 2026-2173e Adopted — voice vote
  • Jun 4, 2026Floor debateHouse floor2:30:23–2:40:119m 48slocated in the stream transcriptConference Committee Report 2026-2109c: Adopted — roll call 183-170; Enrolled Bill Amendment # 2026-2173e — adopted, voice vote; Special Order to next order of business (Rep. Roy) — adopted, voice vote

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

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Election Law HJ 1 P. 14
  2. Jan 20, 2026HousePublic Hearing: 01/20/2026 10:00 am GP 158
  3. Jan 20, 2026HousePublic Hearing on non-germane Amendment # 2026-0093h: 01/20/2026 10:15 am GP 158
  4. Jan 27, 2026House==RESCHEDULED== Executive Session: 01/27/2026 10:10 am GP 158
  5. Mar 3, 2026HouseMajority : Ought to Pass with Amendment # 2026-0980h 03/03/2026 (Vote 9-8; RC) HC 10 P. 42
  6. Mar 4, 2026HouseMinority : Inexpedient to Legislate
  7. Mar 11, 2026HouseLay HB1300 on Table (Rep. Perez): MF RC 158-179 03/11/2026 HJ 7 P. 150
  8. Mar 11, 2026HouseAmendment # 2026-0980h: AA VV 03/11/2026 HJ 7 P. 147
  9. Mar 11, 2026HouseFLAM # 2026-1117h (Rep. Berry): AA RC 182-155 03/11/2026 HJ 7 P. 152
  10. Mar 11, 2026HouseOught to Pass with Amendment 2026-0980h and 2026-1117h: MA RC 177-160 03/11/2026 HJ 7 P. 155
  11. Mar 12, 2026SenIntroduced 03/12/2026 and Referred to Election Law and Municipal Affairs; SJ 7
  12. Apr 28, 2026SenHearing: 04/28/2026, Room 122-123, SH, 09:30 am; SC 16
  13. May 14, 2026Sen: Ought to Pass with Amendment # 2026-1851s, 05/14/2026, Vote 3-2; SC 18
  14. May 14, 2026SenCommittee Amendment # 2026-1851s, AA, VV; 05/14/2026; SJ 12
  15. May 14, 2026SenSen. Gray Floor Amendment # 2026-1876s, AA, VV; 05/14/2026; SJ 12
  16. May 14, 2026SenOught to Pass with Amendments #2026-1851s and #2026-1876s, MA, VV; OT3rdg; 05/14/2026; SJ 12
  17. May 14, 2026HouseHouse Non-Concurs with Senate Amendment 2026-1851s and 2026-1876s and Requests CofC (Rep. Berry): MA VV 05/14/2026 HJ 13 P. 149
  18. May 14, 2026HouseSpeaker Appoints: Reps. Berry, Qualey, Wherry, Burnham 05/14/2026 HJ 13 P. 149
  19. May 14, 2026SenSen. Gray Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
  20. May 14, 2026SenPresident Appoints: Senators Lang, Gray, Perkins Kwoka; (In Recess 05/14/2026); SJ 13
  21. May 27, 2026HouseConference Committee Meeting: 05/27/2026 10:10 am GP 228
  22. May 27, 2026HouseConferee Change: Rep. See Replaces Rep. Wherry 05/27/2026 HJ 14 P. 35
  23. May 28, 2026SenConferee Change; Senator Rochefort Replaces Senator Perkins Kwoka; SJ 14
  24. Jun 4, 2026SenConference Committee Report Filed, # 2026-2109c; 06/04/2026
  25. Jun 4, 2026SenConference Committee Report # 2026-2109c; RC 15Y-8N, Adopted; 06/04/2026; SJ 14
  26. Jun 4, 2026HouseSpecial Order to next order of business (Rep. Roy): MA VV 06/04/2026 HJ 15
  27. Jun 4, 2026HouseConference Committee Report 2026-2109c: Adopted, RC 183-170 06/04/2026 HJ 15
  28. Jun 4, 2026SenEnrolled Bill Amendment # 2026-2173e Adopted, VV, (In recess of 06/04/2026); SJ 14
  29. Jun 4, 2026HouseEnrolled Bill Amendment # 2026-2173e: AA VV 06/04/2026 HJ 15
  30. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 15
  31. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026
  32. Jul 15, 2026HouseSigned by Governor Ayotte 07/15/2026; Chapter 324; eff. I. Sec 3 eff 01/01/2032 II. Rem eff 09/01/2026

Coverage

Background reading

Evergreen reading on the policy area — spanning perspectives — not coverage of this specific bill.

  • Taking the Mystery Out of Fund BalanceExplainer

    New Hampshire Municipal Association — Defines unassigned fund balance and explains how New Hampshire municipalities and districts account for year-end surpluses.AI-generated

  • Municipal Budgeting: Tackling the UnexpectedExplainer

    New Hampshire Municipal Association — Describes how reserves and fund balances function as a buffer against revenue shortfalls and emergency costs.AI-generated

  • HB 1610 (2026)NH context

    Citizens Count — A nonpartisan summary of the bill changing how New Hampshire school districts may retain year-end unassigned funds.AI-generated

  • ConVal School Board takes action against potential impact of HB 1610District flexibility

    Monadnock Ledger-Transcript — Reports on a New Hampshire district's concerns that tighter retention limits reduce budgeting flexibility.AI-generated

  • $16M back to voters from unassigned fund balanceTaxpayer return

    Eagle Tribune — Illustrates the case for returning accumulated surpluses to taxpayers rather than retaining them in district accounts.AI-generated

Documents (PDF)

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