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SB514 • 2026

preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

Elections Taxes
Passed Legislature

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

Sponsor
Keith Murphy (R), Sharon Carson (R), Tim McGough (R), Kevin Avard (R), Victoria Sullivan (R), Daniel Innis (R)
Last action
2026-02-12
Official status
SENATE
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.

preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

What This Bill Does

  • preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

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. 2026-02-12 S

    Refer to Interim Study, MA, VV; 02/19/2026; SJ 4

  2. 2026-02-11 S

    Committee Report: Referred to Interim Study, 02/19/2026; Vote 5-0; CC; SC 6

  3. 2026-01-14 S

    Hearing: 01/20/2026, Room 122-123, SH, 10:00 am; SC 2

  4. 2025-11-21 S

    Introduced 01/07/2026 and Referred to Election Law and Municipal Affairs; SJ 1

Official Summary Text

preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

Current Bill Text

Read the full stored bill text 
SB 514 - AS INTRODUCED

2026 SESSION
26-2111
07/05

SENATE BILL
514

AN ACT
preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

SPONSORS: Sen. Murphy, Dist 16; Sen. Avard, Dist 12; Sen. Carson, Dist 14; Sen. Sullivan, Dist 18; Sen. McGough, Dist 11; Sen. Innis, Dist 7

COMMITTEE: Election Law and Municipal Affairs

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ANALYSIS

This bill prevents ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

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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.
26-2111
07/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
preventing ballot questions concerning alterations to municipal tax caps from being altered by local legislative bodies.

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

1 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Local Tax Cap. Amend RSA 32:5-b, III to read as follows:
III. The legislative body may override the cap by the usual procedures applicable to annual meetings of the legislative body, provided that: when a proposed appropriation will cause the amount of local taxes raised by the town or district to exceed the tax cap under this section or the total amount already raised and appropriated has caused the amount of local taxes raised by the town or district to exceed the tax cap under this section, voting on the appropriation question shall be by ballot,
but the question shall not be placed on the official ballot used to elect officers,
except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. If a 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D of those voting on the question vote "yes,'' the appropriation is approved. Only votes in the affirmative or negative shall be included in the calculation of the 3/5 majority or the supermajority as determined under a charter pursuant to RSA 49-D.

2 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of Local Tax Cap. Amend RSA 32:5-c, V to read as follows:
V.
The question shall not be subject to amendment by the legislative body.
Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.
3 Towns, Cities, Village Districts, and Unincorporated Places; Preparation of Budgets; Adoption of School District Budget Cap. Amend RSA 32:5-f, V to read as follows:
V.
The question shall not be subject to amendment by the legislative body.
Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a 3/5 majority of those voting on the question vote "yes," RSA 32:5-e shall apply within the school district beginning with the following fiscal year and for all subsequent years until it is changed as provided in paragraph V-a or rescinded as provided in paragraph VI.

4 Applicability. Sections 1-3 of this act shall apply to any local tax cap adopted prior to the effective date of this act and shall not require local amendment or re-adoption by a municipality, city, or town.

5 Effective Date. This act shall take effect 60 days after its passage.