Budget & Taxes

HB 1609 prohibits New Hampshire state, county, and municipal governments from using public funds or property to build, operate, or pay for immigrant detention facilities, particularly those managed by private companies. It bans spending on construction, renovation, repurposing public property for detention, selling public property for such use, and making payments to private detention operators. The bill does not affect existing 287(g) agreements between local law enforcement and federal immigration authorities or the provision of health and safety services to detained individuals. Counties may face potential revenue losses if they stop cooperating with federal immigration programs, but municipalities are not expected to have financial impacts.

HB 1427 restricts municipalities, counties, and school districts in New Hampshire from issuing bonds except for declared emergencies, repairs to critical infrastructure (like water systems or public safety facilities), securing matching federal funds, or voter approval through a majority vote. The bill prohibits most bond issuance after January 1, 2027, with a temporary 4-year transition period (until 2031) allowing limited bonds under strict budget caps. Violations would make bonds voidable by taxpayers, with courts able to award legal fees to successful plaintiffs. This directly affects local governments’ ability to finance projects without meeting these specific criteria.

HB 1803 prohibits students from receiving both education tax credit scholarships (under RSA 77-G:2) and education freedom account funds (under RSA 194-F:2) in the same program year. This directly affects students currently using or eligible for both programs, requiring them to choose one funding source per year. The bill also removes an additional $2,036 grant for the Virtual Learning Academy Charter School (VLACS) when students in either program enroll part-time, shifting tuition responsibility to families. These changes aim to prevent duplicate funding and adjust state payments for specific school enrollments.

HB 675 increases the statewide education property tax revenue cap to $773 million for 2025 and requires municipalities to remit excess tax collections to the state education trust fund. It limits school district spending growth on non-facilities expenses by tying annual appropriations to the 3-year average Consumer Price Index (CPI), with stricter rules after 2027. The bill also raises the base per-pupil adequacy cost from $4,100 to $7,356 and mandates annual reporting of district spending to the Department of Education. These changes directly affect school districts and municipalities managing education funding, effective July 1, 2025. (Note: The bill’s title mentioning "central office expenses" does not align with the actual provisions; this summary reflects the actual tax and spending mechanisms described in the bill text.)