requiring a recommendation by a local budget committee or governing body when including warrant articles with a tax impact in an estimate for raising taxes under a local tax cap.

HB 1677 requires towns and cities with a local tax cap to get a recommendation from their budget committee or governing body before including any budget items that raise taxes in their annual tax estimate. This applies specifically to "warrant articles" (budget items) with a tax impact, ensuring they are formally endorsed before being counted toward the tax cap limit. The bill amends RSA 32:5-b to mandate this recommendation step, certification, and posting on the warrant, without changing the tax cap amount itself.