SB 514 · 2026 · Senate · Election Law and Municipal Affairs Committee
Protect municipal tax cap ballot questions
AI-generatedpreventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.
Prevents local legislative bodies from altering ballot questions concerning changes to municipal tax caps.AI-generated
Status
Referred to interim study (Senate) · February 12, 2026- ✓Introduced
- ✕Senate
- House
- Governor
- Law
Analysis
This bill prevents ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.
From the bill's official ANALYSIS section.
In the bill's words
Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site
“Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D.”
“Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D.”
“Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question.”
“Sections 1-3 of this act shall apply to any local tax cap adopted prior to the effective date of this act and shall not require local amendment or re-adoption by a municipality, city, or town.”
Official record
gc.nh.gov · the authoritative source
Sponsors
- Sen. Kevin AvardRDeputy Majority Whip
- Sen. Sharon CarsonRPresident of the Senate
- Sen. Victoria SullivanRVice Chair· Education
- Sen. Daniel InnisRChair, Majority Policy Conference
Also: Sen. Tim McGoughR
Public testimony
No one submitted online testimony on this bill. See the record
Votes
yeanay- Feb 19, 2026SenateCommittee report: Referred to Interim Study5–0Overall100% yea
- Feb 19, 2026SenateVoice voteRefer to Interim Studyadopted
Hearings and debates
- Jan 20, 2026Public hearingSenate Election Law and Municipal Affairs1:59:01–2:02:203m 19slocated in the stream transcriptHearing
- Feb 19, 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
- Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Election Law and Municipal Affairs; SJ 1
- Jan 20, 2026SenHearing: 01/20/2026, Room 122-123, SH, 10:00 am; SC 2
- Feb 19, 2026Sen: Referred to Interim Study, 02/19/2026; Vote 5-0; CC; SC 6
- Feb 19, 2026SenRefer to Interim Study, MA, VV; 02/19/2026; SJ 4
Coverage
No reporting linked yet.
Background reading
Evergreen reading on the policy area — spanning perspectives — not coverage of this specific bill.
New Hampshire Municipal Association — Defines unassigned fund balance and explains how New Hampshire municipalities and districts account for year-end surpluses.AI-generated
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.