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 1176 removes New Hampshire's requirement for vehicles to display a front license plate, affecting all registered vehicles in the state. The bill amends RSA 261:75, II to eliminate the language requiring plates to be displayed "on the rear of the vehicle" (previously mandating both front and rear plates). This change directly impacts approximately 194,000 vehicles registered annually with new plate types, reducing state revenue by about $776,000 and expenditures by $679,000 yearly based on current plate production costs. The law takes effect 60 days after passage.
This bill repeals a $3,750 per pupil cap on targeted education aid for municipalities with 5,000 or more average daily student enrollment (ADMR). It directly affects only the City of Manchester, which has exceeded this threshold. The change removes a longstanding restriction that limited how much additional aid cities could receive for student needs. The state estimates this will cost approximately $9 million annually starting in 2028, funded from the Education Trust Fund.
HB 1102 increases two key limits on New Hampshire's research and development (R&D) tax credit program. It raises the annual cap on total credits claimed by all businesses from $7 million to $10 million per fiscal year, and increases the maximum credit an individual business can claim from $50,000 to $100,000. This bill directly affects businesses conducting qualifying R&D activities in New Hampshire, allowing them to claim larger credits against their state business taxes. The changes take effect July 1, 2026, and do not require new state funding.
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 1588 establishes a process for cities and towns to create special assessment districts to fund infrastructure improvements (like roads, water, and sewer systems) directly tied to new housing developments. Municipalities can finance these projects through property assessments on benefiting parcels - collected over up to 20 years - without using general tax revenue. The bill also expands an existing state grant program to fund municipal infrastructure upgrades for new housing, with a $1 appropriation for fiscal year 2027. This directly affects municipalities planning new housing projects and property owners within designated districts who may face assessments based on their specific benefit from improvements.
HB 1807 requires school districts to include specific financial information in voting materials for school budget decisions. It mandates that warrant articles and ballots display the previous year's per-pupil cost (calculated using updated formulas), 10-year cost-per-pupil and teacher salary trends in graphs, and the estimated tax impact if all budget articles pass. This affects all New Hampshire school districts and voters participating in school budget votes. The bill repeals the old per-pupil cost calculation method and requires standardized, inflation-adjusted data presentation to improve transparency for voters.
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.