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.
HB 1800 increases the statewide education property tax rate to $5 per $1,000 of property valuation starting in 2027, affecting all property taxpayers. It creates tax credits for primary homeowners (20%), residents without school-age children (10%), and seniors over 65 (10%), while revising how school funding is calculated to require $10,000 per student and $4,000 per qualifying student annually (with 2% yearly increases). The bill also changes how education tax revenue is distributed to municipalities and repeals statutes related to "extraordinary need grants." These changes aim to fund school districts through revised tax collection and distribution mechanisms, effective July 1, 2027.
SB 584 increases state funding for students receiving special education services by adding $16,000 per student to the base education cost calculation. This change directly affects school districts and students in special education programs across New Hampshire, starting July 1, 2026. The bill modifies the formula used to determine per-pupil funding by specifying this additional amount for special education students, alongside existing adjustments for free/reduced meals and English language learners. The policy change aims to provide higher state support for these students' educational needs without altering current eligibility criteria.
HB 1835 updates New Hampshire's funding formula for special education by requiring the state to reimburse school districts 80% of the actual costs for services provided to students with disabilities, as defined by federal law (IDEA). This reimbursement must be paid within 90 days of the district submitting billing information, addressing delays in current funding cycles. School districts can now borrow funds in advance of receiving state payments and count those borrowed amounts as revenue when setting property tax rates. The bill directly affects all public school districts serving students with disabilities and aims to align state payments more closely with documented special education expenses.
HB 1818 allows school construction grant funds to be used for consolidating school buildings and facilities, creating a new "School Facility Consolidation Incentive Fund." The fund provides grants to public school districts that close underutilized schools (e.g., those with less than 70% facility usage or declining enrollment), covering costs like planning, closure, tuition agreements, and transition expenses. Districts receiving funds must keep closed facilities shut for at least 20 years, with repayment required for violations. Priority is given to districts with high operating costs per student or significant enrollment declines, aiming to improve efficiency and educational access through consolidation.
HB 1708 reduces the statewide education property tax (SWEPT) rate for homeowners and property owners while increasing the business profits tax rate from 7.5% to 8.5% (with 40-44.2% of this revenue directed to the education trust fund). It sets specific annual revenue targets for the SWEPT - $346 million for 2026-2027, $284 million for 2027-2028, and $273 million annually thereafter - to maintain current education funding levels. Affected parties include residential property owners (who see lower taxes) and businesses (which pay higher profits taxes), with municipalities impacted by the tax shift receiving capped compensation up to $90 million. The bill ensures no net reduction in education funding by offsetting the SWEPT cut through increased business tax revenue.
SB 588 requires all municipalities served by a school district to vote on closing any elementary or high school. It mandates school boards to hold public meetings after receiving petitions from 20+ voters, with ballots asking "Shall the school district authorize the discontinuation of [school]?" A majority vote is required for closure. This applies to both single-district and cooperative school districts, repealing previous rules that allowed school boards to decide closures without voter input. The bill directly affects residents in all towns served by the school and changes how school closures are approved.
SB 507 limits school districts' financial responsibility for continuing education services for students expelled due to assaulting school staff. It requires districts to cover only the average per-pupil cost for such students, rather than full educational expenses. The bill does not change expulsion rules or relieve parents of their obligation to educate their children. This applies specifically to students expelled for assault against staff and takes effect 60 days after enactment.