Back to New Hampshire

HB1528 • 2026

relative to methods for rescinding local tax caps.

relative to methods for rescinding local tax caps.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
James Gruber (D)
Last action
2026-02-05
Official status
HOUSE
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

relative to methods for rescinding local tax caps.

relative to methods for rescinding local tax caps.

What This Bill Does

  • relative to methods for rescinding local tax caps.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-05 H

    Inexpedient to Legislate: MA VV 02/05/2026 HJ 3 P. 17

  2. 2026-01-27 H

    Committee Report: Inexpedient to Legislate 01/16/2026 (Vote 14-2; CC) HC 5 P. 13

  3. 2026-01-20 H

    Executive Session: 01/16/2026 09:35 am GP 154

  4. 2026-01-08 H

    Public Hearing: 01/16/2026 09:35 am GP 154

  5. 2025-12-10 H

    Introduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 24

Official Summary Text

relative to methods for rescinding local tax caps.

Current Bill Text

Read the full stored bill text
HB 1528 - AS INTRODUCED

2026 SESSION
26-2701
04/09

HOUSE BILL
1528

AN ACT
relative to methods for rescinding local tax caps.

SPONSORS: Rep. Gruber, Ches. 16

COMMITTEE: Municipal and County Government

-----------------------------------------------------------------

ANALYSIS

This bill allows towns that adopted a tax cap before mid-2025 to repeal it by simple majority vote before reverting to a stricter three-fifths threshold for all future repeals.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Explanation: Matter added to current law appears in
bold italics.
Matter removed from current law appears [
in brackets and struckthrough.
]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2701
04/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
relative to methods for rescinding local tax caps.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Municipal Budget; Method to Rescind Local Tax Cap. Amend RSA 32:5-c, VI to read as follows:
VI. Any local political subdivision which has adopted RSA 32:5-b
after

July 1, 2025
may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A 3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority.

2 New Paragraph; Municipal Budget Law; Method to Rescind Local Tax Cap. Amend RSA 32:5-c by inserting after paragraph VI the following new paragraph:
VII. Any local political subdivision which has adopted RSA 32:5-b before July 1, 2025 may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the majority.

3 Repeal. RSA 32:5-c, VII, relative to relative to the method for rescinding local tax caps, is repealed.

4 Effective Date.
I. Section 1 of this act shall take effect upon its passage.
II. Section 2 of this act shall take effect July 1, 2026.
III. Section 3 of this act shall take effect July 1, 2028.