HB 1655 establishes annual fees on properties with waterfront access or deeded water rights to state-owned dams to fund dam maintenance. Property owners with waterfront access pay $100 yearly, while those with deeded water rights pay $50 yearly, with both fees deposited into a dedicated dam maintenance fund. Working farms and properties in current use are exempt from these fees. Municipalities collect the fees, report to the state, and may retain $5 per property for administrative costs, with unpaid fees subject to interest and liens.
This bill repeals a $3,750 per pupil cap on targeted education aid for municipalities with 5,000 or more average daily student enrollment (ADMR). It directly affects only the City of Manchester, which has exceeded this threshold. The change removes a longstanding restriction that limited how much additional aid cities could receive for student needs. The state estimates this will cost approximately $9 million annually starting in 2028, funded from the Education Trust Fund.
HB 1102 increases two key limits on New Hampshire's research and development (R&D) tax credit program. It raises the annual cap on total credits claimed by all businesses from $7 million to $10 million per fiscal year, and increases the maximum credit an individual business can claim from $50,000 to $100,000. This bill directly affects businesses conducting qualifying R&D activities in New Hampshire, allowing them to claim larger credits against their state business taxes. The changes take effect July 1, 2026, and do not require new state funding.
HB 1002 repeals the property tax exemption for solar energy systems, meaning homeowners and businesses with solar installations will no longer be excluded from taxable property assessments. The bill removes specific tax code provisions (RSA 72:62 and related sections) that previously allowed solar systems to be valued separately for tax purposes. Starting April 1, 2027, solar energy systems will be included in standard property tax valuations, requiring owners to pay taxes on these systems as part of their property assessment. This change directly affects property owners who currently benefit from the exemption, shifting their tax obligation to align with standard property valuation practices.
SB 603 requires New Hampshire's Department of Health and Human Services to internally transfer existing state funds to cover any shortfall in SNAP (Supplemental Nutrition Assistance Program) funding caused by reduced federal support. It applies specifically to the 2026-2027 budget period and mandates that transfers exceeding $100,000 require approval from the Fiscal Committee, governor, and council. The bill does not provide new funding or create new costs; it simply directs the department to reallocate current resources to maintain SNAP operations. This addresses an expected $4.6 million state cost increase starting October 2026 due to federal funding changes. The bill takes effect July 1, 2026, with no net fiscal impact as it only shifts existing funds.
HB 1832 adds students with at least one parent on active military duty (with a permanent change of station in New Hampshire) to the priority eligibility list for New Hampshire's Education Freedom Accounts (EFAs). This means military-connected students who relocate to New Hampshire due to their parent's active duty orders will now qualify for priority enrollment in the EFA program, alongside existing priority groups like low-income students. The bill amends eligibility criteria in RSA 194-F:1, adding a new category (d) specifically for these military families. It takes effect 60 days after passage and has an estimated fiscal impact of $150,300 in FY 2027 for approximately 30 additional eligible students.
HB 1224 modifies how towns calculate their default budget when no new budget is approved by the deadline. It specifically allows funding for vacant public safety positions (like police, fire, or emergency medical roles) that were listed in last year's approved budget, provided they remain vacant before the previous budget was approved. Unspent funds for these positions must reduce local taxes instead of being reallocated to other budget areas. This change directly affects New Hampshire towns using the default budget process for official ballot town meetings. The bill takes effect January 1, 2027.
HB 1760 repeals a requirement that the New Hampshire Department of Health and Human Services seek a waiver to impose pharmacy copayments and premiums on Medicaid beneficiaries, including those in the New Hampshire Advantage Health Care Program and the Children's Health Insurance Program. It removes specific law sections (2025, 141:65; RSA 126-AA:2-a; and RSA 126-A:3, IX) that would have mandated these cost-sharing measures. The bill appropriates funds to the Department of Health and Human Services to cover the resulting revenue shortfall for the 2026-2027 biennium. This change directly eliminates new costs for Medicaid participants while maintaining program funding stability.
HB 1557 modifies how New Hampshire allocates state aid for special education costs. It lowers the threshold requiring state aid from 3.5 times the state average per-pupil expenditure to 1.5 times, making it easier for school districts to qualify for assistance. The bill removes the requirement to proportionally reduce funding if state funds are insufficient, ensuring districts receive at least 80% of their entitled aid. This change affects school districts serving students with special needs, redistributing existing funding without new state expenditures.
HB 1826 increases New Hampshire's per-pupil funding rate for public schools starting in 2027, raising the base cost from $4,100 to $4,438 per student. It also adjusts differentiated aid for specific student groups: increasing free/reduced lunch support from $2,300 to $2,441 per qualifying student, English language learners from $800 to $866, and special education services from $2,100 to $3,203 per student. This bill directly affects all public school districts in New Hampshire, particularly those serving students who qualify for these targeted supports. The fiscal note estimates it will increase state education spending by approximately $27 million annually starting in fiscal year 2028, primarily through the Education Trust Fund.