HB 1729 would establish a state-managed process for New Hampshire public school districts to adopt a centralized administrative software platform. The Department of Education must develop a competitive request for proposals (RFP) for vendors to provide a cloud-based system handling finance, human resources, student data, and other school operations, with mandatory data security and FERPA compliance. Participation in the service would be strictly voluntary for districts, with the state providing technical assistance and transition support for those who choose to join. The bill includes funding to support the RFP development, stakeholder engagement, and district onboarding efforts.
HB 1420 creates a temporary tax credit for businesses that advertise in qualifying local newspapers. The credit reduces a business's state tax liability based on the cost of local newspaper ads, with unused portions refundable without interest. To qualify, a newspaper must focus on local news (covering New Hampshire towns, cities, or counties), employ local journalists, and meet audience requirements - excluding political groups, large corporations, and non-local media. The credit applies to small businesses advertising in these local publications, aiming to support community journalism by lowering advertising costs for businesses.
HB 1103 expands tax relief credits for municipalities by allowing them to apply community revitalization tax credits to more property types. Specifically, it enables tax credits for converting existing office, commercial, or industrial buildings to residential use, and for new residential construction meeting affordability standards. Properties must be located in designated housing opportunity or residential conversion zones, with tax relief lasting up to 11 years if workforce housing is created. This directly affects property owners and municipalities seeking to incentivize housing development in targeted areas. The bill amends New Hampshire’s tax code to broaden eligibility beyond current standards, effective April 1, 2027.
HB 1386 allows residents of a school district to petition for a financial audit if the district has a budget deficit. Specifically, citizens domiciled in the district can submit a petition with signatures from 1% of registered voters to their school board. If the petition qualifies, the school board must hold a vote on conducting a forensic audit within 90 days to identify the cause of the deficit. The audit results must then be shared at the next school board meeting. This bill directly affects school district residents and school boards in New Hampshire municipalities.
HB 1597 raises the maximum deductible amount for business property purchases from $500,000 to $2.5 million for property placed in service on or after January 1, 2027. This directly affects businesses making significant capital investments in equipment or property, aligning New Hampshire’s tax code with federal deduction limits. The key provision modifies the expense deduction cap under the Business Profits Tax statute, allowing larger upfront deductions for qualifying assets. The bill takes effect 60 days after passage, with potential revenue impacts noted as indeterminable starting in fiscal year 2027.
SB 563 requires small out-of-state wineries (producing under 5,000 cases yearly) to obtain a New Hampshire license to ship wine directly to consumers and businesses in the state. It mandates a 25% fee on all sales, monthly reporting of sales details, and annual license renewal. The bill takes effect July 1, 2026, and replaces existing rules for direct wine shippers, with revenue estimated to increase by $10,000-$100,000 annually.
HB 1707 imposes an additional tax on properties left unoccupied for six or more months annually or used as short-term rentals for that period, requiring owners to pay the full local property taxes owed. It also creates a one-time exemption from the real estate transfer tax for first-time homebuyers with household incomes at or below 100% of the HUD-defined median for their area, who do not own other property. The tax applies to property owners, while the exemption directly benefits qualifying low- and moderate-income homebuyers. The bill takes effect April 1, 2027, with a $300,000 estimated one-time implementation cost.
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.
HB 1629 repeals New Hampshire's business enterprise tax (codified as RSA 77-E) and removes all references to it from state tax laws. The bill eliminates this tax from statutes governing tax reporting requirements, penalties for late filing, tax credit calculations, and funding for the education trust fund. Businesses that previously paid the business enterprise tax will no longer be subject to this specific tax code. The legislation makes technical changes to remove outdated references without altering other tax rates or creating new obligations.
HB 1417 allows New Hampshire towns, cities, and villages to implement a land value tax (LVT) system, where land is taxed at a higher rate than buildings or improvements. Municipalities must hold a public hearing and adopt the system via local vote, setting separate tax rates for land value (higher) and improvement value (lower or zero), with a transition plan. The bill requires transparent public reporting of parcel-level land and improvement values and appropriates funds to the Department of Revenue Administration for implementation support. It ensures existing education and county taxes remain unchanged, and all state tax exemptions still apply first to building improvements before land. This policy shifts the tax burden from buildings to land ownership, aiming to encourage efficient land use and housing development.
