relative to the procedure for overriding a local tax cap.

HB 200 creates a new process for local governments to exceed their legally established tax caps. It directly affects cities and towns that hit their tax limits, allowing them to raise taxes above those caps through a specific procedure. The key mechanism requires a two-thirds vote by a local governing body (like a city council) to request an override from the state, followed by a state review. This law, signed by Governor Ayotte and effective September 13, 2025, replaces previous ad-hoc approaches with a standardized state-level review process.