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.
This bill provides financial assistance to school districts in financial distress, defined as those where annual expenditures exceed available funding. It authorizes the state education commissioner to offer loans to such districts (with approval from a joint legislative committee) and establishes a revolving loan fund to help districts manage cash flow before receiving state adequacy payments. Municipalities can also provide emergency aid from existing funds, with repayment terms and oversight requirements, and the bill increases the maximum contingency fund contribution from 5% to 10% of a district's net assessment. These provisions aim to stabilize school district finances without altering special education funding exemptions.
HB 1792 prohibits New Hampshire public schools and staff from teaching critical race theory, LGBTQ+ ideologies, or specific identity-based pedagogies that the bill defines as promoting division or anti-constitutional views. It specifically bans practices like requiring students to identify "oppressors" based on race/gender, prioritizing identity over shared values, or affirming non-binary gender identities as normative. The bill creates a private right of action, allowing parents or students to sue schools for violations. It explicitly excludes factual, neutral instruction on history or events. The law aims to preserve "neutral or patriotic" education while restricting certain teaching methods deemed divisive.
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.
This bill requires New Hampshire public school districts to create and post online policies about classroom materials and establish procedures for parents to file complaints about materials they believe are inappropriate for students. The process mandates written complaints, investigations within 10 school days, written responses within 15 days, and detailed justifications for decisions. School boards must review appeals and make all decisions and communications public records, with all requirements to be implemented by November 1, 2026. The bill directly affects school districts, school boards, parents, and students by creating a standardized process for addressing concerns about educational materials.
HB 675 increases the statewide education property tax revenue cap to $773 million for 2025 and requires municipalities to remit excess tax collections to the state education trust fund. It limits school district spending growth on non-facilities expenses by tying annual appropriations to the 3-year average Consumer Price Index (CPI), with stricter rules after 2027. The bill also raises the base per-pupil adequacy cost from $4,100 to $7,356 and mandates annual reporting of district spending to the Department of Education. These changes directly affect school districts and municipalities managing education funding, effective July 1, 2025. (Note: The bill’s title mentioning "central office expenses" does not align with the actual provisions; this summary reflects the actual tax and spending mechanisms described in the bill text.)
