NH HB1528

Local political subdivisions that adopted a tax cap (RSA 32:5-b) before July 1, 2025 may rescind it with a simple majority vote of those voting on the question

Local political subdivisions that adopt a tax cap after July 1, 2025 must obtain a 3/5 supermajority vote to rescind the tax cap

The simple majority provision for pre-July 2025 tax caps takes effect July 1, 2026 and is automatically repealed on July 1, 2028, creating a two-year window for easier repeal

After July 1, 2028, all tax cap rescissions will require the 3/5 supermajority threshold regardless of when the tax cap was originally adopted

Charter enactment under RSA 49-D remains an alternative method for repealing tax caps in either scenario