Budget & Taxes

failed · New Hampshire · Senate Feb 12, 2026

SB 563: relative to direct shippers of wine.

SB 563 requires small out-of-state wineries (producing under 5,000 cases yearly) to obtain a New Hampshire license to ship wine directly to consumers and businesses in the state. It mandates a 25% fee on all sales, monthly reporting of sales details, and annual license renewal. The bill takes effect July 1, 2026, and replaces existing rules for direct wine shippers, with revenue estimated to increase by $10,000-$100,000 annually.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 25% fee on wine shipments generating $10k-$100k annual revenue, directly increasing state budget funds through new tax revenue.92% confidence

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failed · New Hampshire · House Feb 12, 2026

HB 1707: creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

HB 1707 imposes an additional tax on properties left unoccupied for six or more months annually or used as short-term rentals for that period, requiring owners to pay the full local property taxes owed. It also creates a one-time exemption from the real estate transfer tax for first-time homebuyers with household incomes at or below 100% of the HUD-defined median for their area, who do not own other property. The tax applies to property owners, while the exemption directly benefits qualifying low- and moderate-income homebuyers. The bill takes effect April 1, 2027, with a $300,000 estimated one-time implementation cost.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on unoccupied properties to increase revenue while providing transfer tax exemption for low-income homebuyers, advancing tax equity and fiscal responsibility.95% confidence ✓ HousingSupports HousingCreates transfer tax exemption for low-income first-time homebuyers, directly increasing affordable housing access for qualifying residents.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Homeownership Property Taxes

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failed · New Hampshire · House Feb 12, 2026

HB 1580: relative to the taxation of non-primary residences.

HB 1580 imposes a 0.75% annual surcharge on the assessed value of residential properties not used as the owner’s primary residence (defined as living there 183+ days yearly and listing it for voter/driver’s license/tax purposes). It directly affects owners of second homes, vacation properties, or vacant residential properties (including single-family homes, condos, and mobile homes). Key exemptions include primary residences, long-term rentals (6+ months), properties under $500,000, and those qualifying for existing tax exemptions. Revenue collected must be used by municipalities to reduce property taxes or fund local services like schools and infrastructure. The bill takes effect April 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new 0.75% annual tax surcharge on non-primary residences to generate state revenue, directly advancing taxation policy.95% confidence

Sub-Topics Fees & Licensing Property Tax

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failed · New Hampshire · House Feb 19, 2026

HB 1417: enabling municipalities, cities, and towns to adopt a land value tax system and making an appropriation therefor.

HB 1417 allows New Hampshire towns, cities, and villages to implement a land value tax (LVT) system, where land is taxed at a higher rate than buildings or improvements. Municipalities must hold a public hearing and adopt the system via local vote, setting separate tax rates for land value (higher) and improvement value (lower or zero), with a transition plan. The bill requires transparent public reporting of parcel-level land and improvement values and appropriates funds to the Department of Revenue Administration for implementation support. It ensures existing education and county taxes remain unchanged, and all state tax exemptions still apply first to building improvements before land. This policy shifts the tax burden from buildings to land ownership, aiming to encourage efficient land use and housing development.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables land value taxation (LVT), a fiscal reform promoting equitable tax structures and transparent budgeting by taxing land higher than improvements.92% confidence ✓ HousingSupports HousingEnables land value tax, incentivizing housing development by taxing land higher than buildings, potentially increasing affordability through reduced land speculation.85% confidence

Sub-Topics Appropriations Land Use Property Development Property Taxes

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passed · New Hampshire · House Apr 10, 2026

HB 1505: requiring municipalities, towns, and cities to submit documentation to the department of revenue administration proving they are in compliance with local budget and tax caps.

HB 1505 requires towns, cities, and municipalities that have adopted local tax caps or budget caps to submit detailed documentation to the New Hampshire Department of Revenue Administration annually. This documentation must include calculations of the tax or budget cap for the year, proposed and voted appropriations, estimated revenues, and counts of any ballot votes taken to override the cap. The bill amends existing laws to clarify how these caps are calculated (e.g., adjusting for estimated revenues reported to the Department) and ensures transparency by mandating formal submission of compliance evidence. It directly affects all local governments with adopted caps, requiring them to verify adherence to these financial limits through standardized reporting.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires municipalities to submit compliance documentation for tax/budget caps, enforcing fiscal responsibility and transparency per bill language.95% confidence

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died · New Hampshire · House Aug 20, 2026

HB 1002: repealing the solar energy systems tax exemption.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing solar tax exemption increases state revenue by closing a tax loophole, supporting fiscal management.95% confidence ✗ EnergyOpposes EnergyBill repeals solar tax exemption, increasing costs for solar adopters and removing financial incentive for renewable energy adoption.95% confidence ✗ EnvironmentOpposes EnvironmentRepealing solar tax exemption increases costs for clean energy adoption, hindering environmental progress by removing financial incentives for renewable energy systems.85% confidence

Sub-Topics Property Tax Tax Incentives Solar

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died · New Hampshire · House Aug 20, 2026

HB 1409: modifying the deposit of revenues collected from video lottery terminals.

HB 1409 changes how video lottery terminal (VLT) revenue is distributed after covering administrative costs. It shifts the allocation from the current 75% to the General Fund and 25% to the Education Trust Fund (ETF) to 100% to the ETF. This directly affects public schools by increasing funding through the Education Trust Fund, which supports public school aid. The bill modifies RSA 287-J:6 to require all remaining VLT revenue (after costs) to flow entirely to the ETF, eliminating General Fund deposits. The fiscal note confirms this would decrease General Fund revenue (e.g., ~$45M in FY2026) while increasing ETF revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 100% of VLT revenue to Education Trust Fund, increasing public school funding by eliminating General Fund allocation per bill summary.90% confidence ✓ EducationSupports EducationRedirects 100% of VLT revenue to Education Trust Fund (up from 25%), directly increasing public school funding allocation per bill summary.95% confidence

Sub-Topics State Budget School Funding

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failed · New Hampshire · Senate Feb 5, 2026

SB 582: modifying the base cost of an adequate education.

SB 582 increases New Hampshire's base cost for an adequate education from $4,100 to $7,356.01 per student for the 2027-2028 school year, directly affecting public schools receiving state funding. It expands the definition of "adequate education" to include specific resources like teachers, counselors, technology, and facilities maintenance. The bill requires the state to update this cost every two years using actual school data and adjusts funding formulas accordingly. The fiscal note estimates this change will cost approximately $500 million annually starting in 2028, funded through the Education Trust Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state education funding by raising base cost per student and mandating updated funding formulas, directly advancing public school budget allocation.95% confidence ✓ EducationSupports EducationIncreases base education funding by 79% ($4,100 → $7,356) and expands 'adequate education' to include teachers, counselors, tech, and facilities, directly strengthening school funding mechanisms.95% confidence ✓ TechnologySupports TechnologyBill explicitly includes technology as a required component of 'adequate education,' mandating state funding for tech resources in schools.95% confidence

Sub-Topics School Funding Student Health

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in committee · New Hampshire · Senate Feb 19, 2026

SB 419: relative to the housing champion designation and program and the affordable housing fund, and making appropriations therefor.

SB 419 expands the "housing champion" designation to include local governments that adopt zoning rules allowing child care centers near jobs (like on commercially zoned land without special permits, meeting health department standards). It allocates $5 million to the housing champion program fund and $10 million to the affordable housing fund for the 2026-2027 biennium, both non-lapsing. These funds will support affordable housing projects and local efforts to improve housing access. The bill directly affects towns and cities that change zoning to integrate childcare with commercial development.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M to housing champion fund and $10M to affordable housing fund, increasing state funding for housing initiatives.95% confidence ✓ HousingSupports HousingAllocates $5M to housing champion program and $10M to affordable housing fund, expanding designations to support housing access through zoning reforms.95% confidence

Sub-Topics Affordable Housing Property Development Zoning

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died · New Hampshire · House Feb 27, 2026

HB 1273: enabling municipal support and incentives for residential flood resilience improvements.

HB 1273 creates "Flood Resilience Incentive Zones" (FRIZ) to help homeowners in flood-prone areas make resilience improvements. It allows municipalities to offer tax credits (minimum $100 annually), property tax relief, and low-cost loans for qualifying projects like elevating homes, installing flood barriers, using natural water management systems (e.g., bioswales), or upgrading electrical systems to reduce flood damage. Municipalities can also collect a fee of up to $0.50 per $1,000 property value to fund these initiatives through revolving funds. The bill directly affects residential property owners in designated FRIZ areas and gives local governments new tools to support flood mitigation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly creates tax credits ($100+ annually) and property tax relief for homeowners, directly providing tax relief as a support indicator.90% confidence ✓ EnvironmentSupports EnvironmentPromotes natural water management systems (bioswales) and flood resilience, aligning with environmental conservation and pollution control.90% confidence

Sub-Topics Property Tax Coastal & Flood Protection

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