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.
SB 627 proposes toll increases at specific New Hampshire turnpike plazas to fund projects in the 2027-2036 transportation plan, including $1.00 hikes at Hooksett Main, Hampton Main, and Bedford plazas, and $0.75 increases at Hampton Side Exit, Dover Spaulding, and Rochester plazas. It also establishes a new E-Z Pass discount allowing frequent users to pay for no more than 40 toll transactions per month. The bill authorizes the transfer of a portion of I-93 in Concord to the turnpike bureau for corridor improvements and expansion of the central New Hampshire turnpike. These changes directly affect drivers using NH turnpikes, particularly E-Z Pass users and commuters on I-93 routes.
HB 1588 establishes a process for cities and towns to create special assessment districts to fund infrastructure improvements (like roads, water, and sewer systems) directly tied to new housing developments. Municipalities can finance these projects through property assessments on benefiting parcels - collected over up to 20 years - without using general tax revenue. The bill also expands an existing state grant program to fund municipal infrastructure upgrades for new housing, with a $1 appropriation for fiscal year 2027. This directly affects municipalities planning new housing projects and property owners within designated districts who may face assessments based on their specific benefit from improvements.
HB 1495 allows New Hampshire school districts to borrow against expected state reimbursements (like education funds) and count those borrowed funds as revenue when setting property tax rates. The bill requires that borrowed funds be used only for the same purpose as the anticipated reimbursement. School districts must notify the state revenue department in writing about the amount to be counted as revenue, and this borrowing is exempt from standard debt limit restrictions under RSA 33. The bill directly affects school districts receiving state education reimbursements by changing how they can manage and report anticipated funds.
SB 643 requires cities and towns to hold a public hearing with at least 30 days' notice and a 60-minute public comment period before voting to override a local tax or spending cap. It mandates a roll call vote for the override, recording each council member's vote, and requires publishing the results (including each member's name and vote) on the next property tax bill. This bill does not change existing requirements for supermajority votes or voter approval to override caps but adds transparency measures to inform taxpayers about how officials vote on tax increases. The law directly affects municipalities seeking to raise taxes or spending above locally adopted limits.
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.
SB 543 establishes provisional eligibility for Medicaid nursing facility services in New Hampshire, directly affecting long-term care applicants and nursing facilities. The bill requires the Department of Health and Human Services to grant temporary coverage within 90 days of application submission if a facility agrees to comply with program terms, without waiting for full application completion. This provisional status lasts up to 18 months or until a final eligibility decision, with facilities receiving payments during this period and required to reimburse funds if final approval is denied. The bill appropriates $1 for the 2026-2027 biennium to fund this program and creates two new positions within the department to manage it (per RSA 167:8).
HB 1227 modifies how local tax caps are calculated for towns and school districts in New Hampshire. It requires that new annual debt payments from bond votes (approved at meetings) be added to the tax base once repayment begins. This change affects the calculation of the base amount used to determine the annual tax cap limit, which is adjusted for inflation and population changes. The bill applies to existing tax caps without needing towns to re-adopt them, effective 60 days after passage.