Rep. David Preece

Maddy summaryHB 1787 modifies New Hampshire's statewide education property tax system by requiring all tax revenues to be collected by local officials and deposited directly into the state education trust fund, rather than being handled by municipalities. It updates the low- and moderate-income homeowners property tax relief program and establishes a committee to study this program's effectiveness. The bill also mandates that tax bills include clear information about available relief programs, including the low-income homeowner program. These changes affect homeowners (particularly those eligible for tax relief) and ensure education funding flows through a centralized state trust fund for grants and tax relief payments. The tax rate is set to generate $378 million annually, increasing by 2% each year.

Maddy summaryHB 1098 allows New Hampshire municipalities to deny building or occupancy permits for properties adjacent to class VI highways if specific conditions aren't met. It requires towns to first vote to permit construction after planning board review, explicitly state they won’t maintain the road or assume liability for damages, and ensure applicants record this notice in property records. The bill directly affects property owners seeking to build near class VI roads and local governments managing land use. It becomes effective July 2, 2026, clarifying when municipalities may consider road safety and maintenance in permit decisions.

Maddy summaryHB 1409 changes how video lottery terminal (VLT) revenue is distributed after covering administrative costs. It shifts the allocation from the current 75% to the General Fund and 25% to the Education Trust Fund (ETF) to 100% to the ETF. This directly affects public schools by increasing funding through the Education Trust Fund, which supports public school aid. The bill modifies RSA 287-J:6 to require all remaining VLT revenue (after costs) to flow entirely to the ETF, eliminating General Fund deposits. The fiscal note confirms this would decrease General Fund revenue (e.g., ~$45M in FY2026) while increasing ETF revenue.

Maddy summaryHB 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.

Maddy summaryHB 1079 allows accessory dwelling units (ADUs) to be built within or attached to existing non-conforming structures, such as garages or older homes that don’t meet current zoning rules for setbacks or lot coverage. It directly affects homeowners with pre-July 1, 2025 structures and municipalities that must permit these conversions without requiring compliance with modern dimensional standards. Key provisions require local governments to allow ADUs in existing structures (including nonconforming ones) and define "existing structure" as built before July 2025. This bill amends New Hampshire law to remove barriers for adding small, secondary housing units in currently permitted structures.

Maddy summaryHB 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.

Maddy summaryThis bill repeals a 2025 law requiring New Hampshire to sell the Anna Philbrook Center property in Concord by June 2027. The state currently uses the property for adult transitional housing and office space for about 40 state staff. By removing the sales mandate, the bill prevents the state from collecting an expected $5 million in revenue from the sale while avoiding $75,000-$90,000 in costs related to preparing the property for sale and relocating equipment. The repeal keeps the property under state management without changing its current operational use.

Maddy summaryHB 1160 amends the structure and responsibilities of New Hampshire's county-state finance commission, which oversees shared funding between counties and the state for programs like Medicaid long-term care. The bill changes commission membership to include specific state agency representatives, county government appointees, and legislative members, while adding six new duties. Key provisions require the commission to review and recommend changes to Medicaid plans, state rate settings for long-term care services, county billing systems, and funding options before they are finalized. This directly affects counties and state agencies managing shared financial obligations for healthcare and social services programs.

Maddy summaryHB 1566 creates a backup state funding source to support child care employers in New Hampshire if federal funds cannot be used for recruitment and benefit grants. Specifically, it appropriates $15 million from the general fund for fiscal year 2027 (starting July 1, 2026) if the federal government denies permission to use Temporary Assistance for Needy Families (TANF) reserve funds for this purpose. The bill directly affects New Hampshire child care employers, providing them with grants to improve staff recruitment and benefits. This funding is contingent on the federal government's decision, which the Department of Health and Human Services anticipates will be denied, making the $15 million general fund appropriation likely to be used. The policy change ensures continued support for child care staffing without relying on federal approval.

Maddy summaryHB 1068 clarifies tax definitions for short-term rentals in New Hampshire. It updates the legal meaning of "hotel" to explicitly include apartments and rooms rented via online platforms (like Airbnb), and defines "occupancy" to cover short-term stays under 185 days. The bill also specifies that "occupant" includes renters for less than 185 days (excluding permanent residents) and expands "operator" to include rental facilitators like online platforms. This change ensures these short-term rentals are subject to the existing meals and rooms tax, directly affecting hosts, platforms, and property managers who rent rooms temporarily.