HB 1772 creates a New Hampshire grant program within the Department of Health and Human Services to fund state participation in a multistate clinical trial consortium studying ibogaine as a potential treatment for substance use disorder and other neurological or mental health conditions. The bill appropriates $1 (likely a typo for $1 million) to support this effort, requiring grant recipients to be New Hampshire-based entities with proven expertise in neurological/mental health research, matching funds from non-state sources, and FDA-approved trial protocols (including an IND application and breakthrough therapy designation request). Entities must submit quarterly progress and financial reports, and the state must verify matching funds before disbursing grant money. This bill directly affects eligible research institutions participating in the consortium, not the general public.
HB 1068 clarifies tax definitions for short-term rentals in New Hampshire. It updates the legal meaning of "hotel" to explicitly include apartments and rooms rented via online platforms (like Airbnb), and defines "occupancy" to cover short-term stays under 185 days. The bill also specifies that "occupant" includes renters for less than 185 days (excluding permanent residents) and expands "operator" to include rental facilitators like online platforms. This change ensures these short-term rentals are subject to the existing meals and rooms tax, directly affecting hosts, platforms, and property managers who rent rooms temporarily.
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 1380, the "Replacement Value Property Assessment Act," changes how property taxes are calculated in New Hampshire by requiring assessments to be based on replacement or cost-based value (not current market value) for both buildings and land. It affects all property owners and municipalities, implementing a phased transition: 2026 assessments use a 50/50 blend of old and new methods, shifting to 25% market value/75% cost-based value in 2027, and fully adopting cost-based assessments starting in 2028. The bill includes revenue neutrality rules (municipalities cannot raise total tax revenue solely from this change) and establishes appeal processes for property owners. It takes effect July 1, 2026, with annual reporting on assessment impacts required starting in 2028.
HB 1596 raises New Hampshire's cigarette and little cigar tax from $1.78 to $2.80 per pack of 20, increasing revenue for state funds. It appropriates $18 million annually to New Hampshire's university system to restore higher education funding to 2024 levels. The bill also stops collecting premiums for two health programs: the Children's Health Insurance Program and the NH Granite Advantage health care program. These changes take effect July 1, 2026, with tobacco tax revenue funding the university appropriation and education trust fund.
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 1774 requires New Hampshire to participate in a federal tax credit for donations to scholarship organizations and creates a state list of qualifying groups. It prohibits state financial aid for college programs that don't meet federal earnings standards, defined by outcomes like job placement and wages above 150% of the federal poverty level. This affects public colleges, universities, and students enrolled in programs deemed "low-earning outcome" under federal criteria. The law aims to redirect state funding toward academic programs with stronger job prospects for graduates.
HB 1661 expands New Hampshire's Housing Finance Authority's "Community Heroes" program to provide homeownership assistance to essential workers. It appropriates $750,000 for fiscal year 2027 and $1.5 million annually thereafter from the General Fund to fund the program, with no more than 10% allowed for administrative costs. The program specifically targets eligible workers in healthcare, childcare, elder care, law enforcement, firefighting, education, and active military service, allowing them to use funds for down payments, closing costs, or interest rate reductions. The bill requires the Housing Finance Authority to establish rules defining eligibility and takes effect July 1, 2028, for the annual appropriation.
This bill, SB 488, allows New Hampshire's governor to declare a state of emergency if the legislature fails to pass a budget or continuing resolution funding state government by July 1 of the first year of a biennium. During such an emergency, the governor must fully fund essential state services at the previous year's level, including the legislative and judicial branches, public safety, corrections, transportation maintenance, health care services, veterans' programs, and critical infrastructure operations. The emergency lasts 60 days initially but can be renewed up to three times for a total of 240 days. This ensures continuity of core government functions during budget delays without requiring legislative action.
SB 600 requires New Hampshire's governor to submit quarterly budget reports starting October 1, 2026, detailing the status of the state's general and education trust funds. These reports must compare actual versus planned revenue and spending, including current spending figures and future projections. The reports are submitted to the state's fiscal committee in the General Court. This bill affects the governor's office and the fiscal committee by establishing a regular reporting schedule for key state funds. It does not change existing funding levels or create new spending.
