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.

The bill now applies to both the November 2026 and November 2028 state general elections, rather than just 2026. This gives voters two opportunities to adopt the tax cap.

The ballot question is now printed on the statewide general election ballot (administered by the secretary of state) instead of on separate local ballots. If space is insufficient, it goes on the reverse side of the ballot or a separate official ballot at the same polling place. This replaces the old system where municipalities with and without official ballot systems handled the question differently.

A new provision requires the secretary of state to ensure the question is included on all applicable absentee ballots consistent with RSA 656:36.

The ballot question language was significantly shortened and simplified. It now states the caps apply for a 'two-year period' and adds clarifying language that the caps 'apply only to administrative operations of the SAU central office and do not affect classroom instruction, school-based services, or other municipal expenditures.' The old version had separate long-form questions for municipalities with and without annual school district meetings; the new version uses a single question for all.

A new provision allows any 10 registered voters from a municipality served by a school district to file a written challenge with the school district clerk within 7 days after the general election (text is truncated in the diff).

A new requirement that the secretary of the SAU board certify vote results to the department of revenue administration, with ballot preservation governed by RSA 33-A:3-a, XXXVII.

The binding effect language in paragraph VI now references internal paragraphs (VIII and IX) of the new section rather than cross-referencing RSA 32:5-b, I-b as the old version did.

The tax cap vote is no longer biennial (recurring every two years). It now applies only to the November 2026 state general election, making it a one-time event rather than an ongoing process.

The ballot question language removed the phrase 'for the next 2 fiscal years,' meaning if voters approve the cap, it may be permanent rather than expiring after two years as in the House version.

A new Section III requires the commissioner of the department of revenue administration to adopt rules implementing the tax cap question and administrative expense limitations.

A new Section VI establishes that moderators must report vote results to the SAU board secretary, and if a 3/5 majority of voters across all municipalities in the school district approve, the local tax cap becomes binding under RSA 32:5-b, I-b.

The entire original bill content defining New Hampshire's two U.S. House of Representatives districts (listing specific counties and towns for each district) was deleted.

A new section (RSA 32:5-i) was added requiring every town and city ward to hold a biennial vote in even-numbered November general elections on whether to adopt a local school tax cap and SAU administrative budget cap.

The local tax cap limits property taxes raised for school districts to the prior fiscal year's amount adjusted for CPI-U Northeast Region inflation plus the percentage increase in the municipality's taxable property value from new construction. Bonded capital projects are excluded.

A fixed cap of 6% of combined school district appropriations (excluding bonded capital costs) is placed on SAU central office administrative budgets.

Adoption of the caps requires a three-fifths (3/5) majority vote, and the caps apply for two fiscal years. The ballot question appears by operation of law without needing a warrant article or citizen petition.