relative to tax impact notation on warrant articles with multi-year tax impacts.

HB 138 requires towns and cities to clearly state "multi-year tax impact" in warrant articles when a proposed tax measure affects budgets across multiple years. This applies directly to local governments preparing town meeting ballots, ensuring voters understand if a tax vote will impact future budgets. The key provision mandates adding this specific notation to warrant articles, making the long-term financial effect transparent. The bill was signed into law by Governor Ayotte on July 1, 2025, and takes effect August 30, 2025. It does not change tax rates or policies, only the required disclosure language for multi-year tax proposals.