permitting municipalities to establish special assessment districts for infrastructure improvements.

This bill allows New Hampshire municipalities to create special assessment districts to fund infrastructure improvements - such as roads, utilities, sidewalks, and storm water systems - that directly serve new development. Property owners within these districts would pay special assessments based on their proportionate benefit (e.g., lot size or frontage), not equally, and payments would be collected over up to 20 years as a property lien. The law requires public hearings before district creation and excludes schools, government buildings, and general facilities from these assessments. It applies specifically to infrastructure tied to new development, not existing neighborhoods.