HB 1655 establishes annual fees on properties with waterfront access or deeded water rights to state-owned dams to fund dam maintenance. Property owners with waterfront access pay $100 yearly, while those with deeded water rights pay $50 yearly, with both fees deposited into a dedicated dam maintenance fund. Working farms and properties in current use are exempt from these fees. Municipalities collect the fees, report to the state, and may retain $5 per property for administrative costs, with unpaid fees subject to interest and liens.
HB 1786 imposes a semi-annual state assessment on residential properties valued over $1 million that are not used as a primary residence (luxury second homes), directly affecting owners of such properties. The revenue generated funds statewide housing development programs, including $15 million for workforce training in building trades and municipal grants for housing production. Key provisions include creating a dedicated fund for demolishing vacant buildings, expanding tax credits for housing infrastructure, and establishing a commission to study state financing for housing. The bill aims to address New Hampshire's housing shortage by leveraging new revenue to support affordable housing construction and workforce development.
SB 627 proposes toll increases at specific New Hampshire turnpike plazas to fund projects in the 2027-2036 transportation plan, including $1.00 hikes at Hooksett Main, Hampton Main, and Bedford plazas, and $0.75 increases at Hampton Side Exit, Dover Spaulding, and Rochester plazas. It also establishes a new E-Z Pass discount allowing frequent users to pay for no more than 40 toll transactions per month. The bill authorizes the transfer of a portion of I-93 in Concord to the turnpike bureau for corridor improvements and expansion of the central New Hampshire turnpike. These changes directly affect drivers using NH turnpikes, particularly E-Z Pass users and commuters on I-93 routes.
HB 1708 reduces the statewide education property tax (SWEPT) rate for homeowners and property owners while increasing the business profits tax rate from 7.5% to 8.5% (with 40-44.2% of this revenue directed to the education trust fund). It sets specific annual revenue targets for the SWEPT - $346 million for 2026-2027, $284 million for 2027-2028, and $273 million annually thereafter - to maintain current education funding levels. Affected parties include residential property owners (who see lower taxes) and businesses (which pay higher profits taxes), with municipalities impacted by the tax shift receiving capped compensation up to $90 million. The bill ensures no net reduction in education funding by offsetting the SWEPT cut through increased business tax revenue.
HB 1495 allows New Hampshire school districts to borrow against expected state reimbursements (like education funds) and count those borrowed funds as revenue when setting property tax rates. The bill requires that borrowed funds be used only for the same purpose as the anticipated reimbursement. School districts must notify the state revenue department in writing about the amount to be counted as revenue, and this borrowing is exempt from standard debt limit restrictions under RSA 33. The bill directly affects school districts receiving state education reimbursements by changing how they can manage and report anticipated funds.
SB 643 requires cities and towns to hold a public hearing with at least 30 days' notice and a 60-minute public comment period before voting to override a local tax or spending cap. It mandates a roll call vote for the override, recording each council member's vote, and requires publishing the results (including each member's name and vote) on the next property tax bill. This bill does not change existing requirements for supermajority votes or voter approval to override caps but adds transparency measures to inform taxpayers about how officials vote on tax increases. The law directly affects municipalities seeking to raise taxes or spending above locally adopted limits.
This constitutional amendment (CACR 12) would require a two-thirds vote in both the New Hampshire Senate and House of Representatives to pass new broad-based taxes, such as income, sales, or capital gains taxes. It directly affects the legislative process for enacting new taxes that broadly impact many residents or businesses, not existing tax laws. The key mechanism is changing the constitutional requirement for such taxes from a simple majority to a supermajority vote. If approved by voters in 2026, this would apply to all new broad-based tax legislation moving forward.
SB 603 requires New Hampshire's Department of Health and Human Services to internally transfer existing state funds to cover any shortfall in SNAP (Supplemental Nutrition Assistance Program) funding caused by reduced federal support. It applies specifically to the 2026-2027 budget period and mandates that transfers exceeding $100,000 require approval from the Fiscal Committee, governor, and council. The bill does not provide new funding or create new costs; it simply directs the department to reallocate current resources to maintain SNAP operations. This addresses an expected $4.6 million state cost increase starting October 2026 due to federal funding changes. The bill takes effect July 1, 2026, with no net fiscal impact as it only shifts existing funds.
HB 1832 adds students with at least one parent on active military duty (with a permanent change of station in New Hampshire) to the priority eligibility list for New Hampshire's Education Freedom Accounts (EFAs). This means military-connected students who relocate to New Hampshire due to their parent's active duty orders will now qualify for priority enrollment in the EFA program, alongside existing priority groups like low-income students. The bill amends eligibility criteria in RSA 194-F:1, adding a new category (d) specifically for these military families. It takes effect 60 days after passage and has an estimated fiscal impact of $150,300 in FY 2027 for approximately 30 additional eligible students.
HB 1121 defines the specific resources required to calculate the cost of an adequate education in New Hampshire. It mandates that the state include certain personnel and materials - such as teachers, counselors, nurses, instructional supplies, technology, facility maintenance, and transportation - in its funding calculations. This bill directly affects how the state determines the necessary resources for public schools to meet educational standards. The definition applies to all public school funding decisions under RSA 193-E:2-a, requiring the state to formally account for these elements when assessing educational costs. The bill takes effect 60 days after passage.