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HB 1505 · 2026 · House · Municipal and County Government Committee

Proof of tax cap compliance required

AI-generated

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.

Requires municipalities, towns, and cities to submit documentation to the department of revenue administration proving compliance with local budget and tax caps.AI-generated

Status

Referred to interim study (Senate) · April 10, 2026
  1. ✓Introduced
  2. ✓House
  3. ✕Senate
  4. Governor
  5. Law

Analysis

This bill requires municipalities, towns, and cities to submit documentation to the department of revenue administration proving they are in compliance with local budget and tax caps.

From the bill's official ANALYSIS section.

In the bill's words

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

“Appropriations in warrant articles having received the required supermajority ballot vote by the legislative body to override the cap using the procedures in RSA 32:5-b, III for a local tax cap, RSA 32:5-e, III for a school district budget cap, or RSA 32:5-g, III for a town budget cap shall not be eliminated or reduced.”
RSA 32:5-i
“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.”
RSA 32:2
“During the review of reports pursuant to RSA 21-J:34, II, if the commissioner of revenue administration determines that the required supermajority ballot vote by the legislative body for an appropriation in a warrant article to override the cap was not satisfied, or that there was a procedural failure in overriding the cap, that appropriation shall be deleted pursuant to RSA 21-J:34, III.”
RSA 32:5-i

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Diane PauerRPrimeChair· Municipal and County Government
  • Rep. Keith AmmonRMajority Floor Leader
  • Rep. Dale GirardRVice Chair· Special Committee on COVID Response Efficacy
  • Rep. Dan McGuireRVice Chair· Finance
  • Rep. Joe SweeneyRDeputy Majority Leader
  • Rep. Michael VoseRChair· Science, Technology and Energy
  • Sen. Kevin AvardRDeputy Majority Whip
  • Sen. Bill GannonRChair· Judiciary
  • Sen. Keith MurphyRDeputy President Pro Tempore

Also: Rep. Michael GrangerR, Rep. Jim KofaltR, Rep. Richard LascellesR, Rep. Donald McFarlaneR

Public testimony

18 signed in online · 2 wrote testimony

11% support89% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“This audit and reporting documentation is worth the money. The exercise is simple. Only the state can enforce rogue municipalities compliance with tax caps and this is the needed info to facilitate it.”
— Daniel Richardson, Nashuasupports

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
  • Feb 3, 2026HouseCommittee report· regular calendar: Ought to Pass with Amendment # 2026-0233h10–8
    Overall
    56% yea
  • Feb 12, 2026HouseVoice voteAmendment 2026-0233hadopted
  • Feb 12, 2026HouseDivisionOught to Pass with Amendment 2026-0233hAdopted180–171
    Overall
    51% yea
    Resulting text: Bill as amended by the House
  • Apr 16, 2026SenateCommittee report: Referred to Interim Study4–0
    Overall
    100% yea
  • Apr 16, 2026SenateVoice voteRefer to Interim Studyadopted

Hearings and debates

  • Jan 23, 2026Public hearingHouse Municipal and County Government5:46:43–6:21:1234m 29slocated in the stream transcriptPublic Hearing
  • Feb 3, 2026Public hearingHouse Municipal and County Government4:31:30–4:34:503m 20slocated in the stream transcriptMajority Committee Report: Ought to Pass with Amendment # 2026-0233h — roll call; Executive Session
  • Feb 12, 2026Floor debateHouse floor4:17:20–4:29:0211m 42slocated in the stream transcriptOught to Pass with Amendment 2026-0233h — adopted, division 180-171; Amendment # 2026-0233h — adopted, voice vote; Referred to Finance
  • Mar 24, 2026Public hearingSenate Election Law and Municipal Affairs10:26–15:355m 9slocated in the stream transcriptHearing
  • Apr 16, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Referred to Interim Study; Refer to Interim Study — 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 Municipal and County Government HJ 1 P. 23
  2. Jan 23, 2026HousePublic Hearing: 01/23/2026 01:15 pm GP 154
  3. Feb 3, 2026HouseExecutive Session: 02/03/2026 01:00 pm GP 154
  4. Feb 3, 2026HouseMajority : Ought to Pass with Amendment # 2026-0233h 02/03/2026 (Vote 10-8; RC) HC 6 P. 16
  5. Feb 5, 2026HouseMinority : Inexpedient to Legislate
  6. Feb 12, 2026HouseAmendment # 2026-0233h: AA VV 02/12/2026 HJ 4 P. 42
  7. Feb 12, 2026HouseOught to Pass with Amendment 2026-0233h: MA DV 180-171 02/12/2026 HJ 4 P. 43
  8. Feb 12, 2026HouseReferred to Finance 02/12/2026 HJ 4 P. 43
  9. Feb 12, 2026HouseReferral Waived by Committee Chair per House Rule 47(f) 02/12/2026 HJ 4 P. 62
  10. Feb 5, 2026SenIntroduced 02/05/2026 and Referred to Election Law and Municipal Affairs; SJ 4
  11. Mar 24, 2026SenHearing: 03/24/2026, Room 122-123, SH, 09:25 am; SC 11
  12. Apr 16, 2026Sen: Referred to Interim Study, 04/16/2026; Vote 4-0; CC; SC 14
  13. Apr 16, 2026SenRefer to Interim Study, MA, VV; 04/16/2026; SJ 9

Coverage

No reporting linked yet.

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.