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 1807 requires school districts to include specific financial information in voting materials for school budget decisions. It mandates that warrant articles and ballots display the previous year's per-pupil cost (calculated using updated formulas), 10-year cost-per-pupil and teacher salary trends in graphs, and the estimated tax impact if all budget articles pass. This affects all New Hampshire school districts and voters participating in school budget votes. The bill repeals the old per-pupil cost calculation method and requires standardized, inflation-adjusted data presentation to improve transparency for voters.
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.
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.
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 1121 defines the specific resources required to calculate the cost of an adequate education in New Hampshire. It mandates that the state include certain personnel and materials - such as teachers, counselors, nurses, instructional supplies, technology, facility maintenance, and transportation - in its funding calculations. This bill directly affects how the state determines the necessary resources for public schools to meet educational standards. The definition applies to all public school funding decisions under RSA 193-E:2-a, requiring the state to formally account for these elements when assessing educational costs. The bill takes effect 60 days after passage.