Budget & Taxes

HB 1609 prohibits New Hampshire state, county, and municipal governments from using public funds or property to build, operate, or pay for immigrant detention facilities, particularly those managed by private companies. It bans spending on construction, renovation, repurposing public property for detention, selling public property for such use, and making payments to private detention operators. The bill does not affect existing 287(g) agreements between local law enforcement and federal immigration authorities or the provision of health and safety services to detained individuals. Counties may face potential revenue losses if they stop cooperating with federal immigration programs, but municipalities are not expected to have financial impacts.

HB 1803 prohibits students from receiving both education tax credit scholarships (under RSA 77-G:2) and education freedom account funds (under RSA 194-F:2) in the same program year. This directly affects students currently using or eligible for both programs, requiring them to choose one funding source per year. The bill also removes an additional $2,036 grant for the Virtual Learning Academy Charter School (VLACS) when students in either program enroll part-time, shifting tuition responsibility to families. These changes aim to prevent duplicate funding and adjust state payments for specific school enrollments.

HB 1580 imposes a 0.75% annual surcharge on the assessed value of residential properties not used as the owner’s primary residence (defined as living there 183+ days yearly and listing it for voter/driver’s license/tax purposes). It directly affects owners of second homes, vacation properties, or vacant residential properties (including single-family homes, condos, and mobile homes). Key exemptions include primary residences, long-term rentals (6+ months), properties under $500,000, and those qualifying for existing tax exemptions. Revenue collected must be used by municipalities to reduce property taxes or fund local services like schools and infrastructure. The bill takes effect April 1, 2027.