NH HB1224

Redefines "default budget" for official ballot town meetings to require reductions for salaries and benefits of eliminated positions and positions that were vacant before the previous year's budget was approved and remained vacant

Requires the default budget to reflect actual salaries and benefits of filled positions as of the public hearing date, excluding any increases after the previous year's budget authorization

Mandates that budget line items from which transfers were made for one-time expenditures must be reduced by the transfer amount in the default budget

Creates an exception allowing funding for vacant public safety positions (law enforcement, fire, EMS, emergency management, snow removal) in the default budget if listed as separate line items, with unexpended funds required to reduce local taxes

Takes effect January 1, 2027