New Hampshire Revised Statutes 32:5-c – Adoption of Local Tax Cap
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I. The provisions of N.H. Rev. Stat. § 32:5-b may be adopted by any local political subdivision of the state whose legislative body raises and appropriates funds through an annual meeting. A
3/5 majority of those voting on the question shall be required to adopt the provisions of N.H. Rev. Stat. § 32:5-b. Only votes in the affirmative or negative shall be included in the calculation of the
3/5 majority.
II. The question shall be placed on the warrant of the annual meeting by the governing body or by petition under the procedures set out in N.H. Rev. Stat. § 39:3 or N.H. Rev. Stat. § 197:6.
III. A public hearing shall be held by the local governing body on the question at least 15 days, but not more than 30 days, before the question is to be voted on. In multi-town districts, a public hearing shall be held in each town embraced by the district, none of which shall be held on the same day. Notice of the hearing shall be posted in at least 2 public places in the town and at least 2 public places in each town of multi-town districts, and published in a newspaper of general circulation at least 7 days prior to the date of the hearing.
IV. The wording of the question shall be: “Shall we adopt the provisions of N.H. Rev. Stat. § 32:5-b, and implement a tax cap whereby the governing body (or budget committee) shall not submit a recommended budget that increases the amount to be raised by local taxes, based on the prior fiscal year‘s actual amount of local taxes raised, by more than _______ (insert either a fixed dollar amount or a fixed percentage)?”
V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under N.H. Rev. Stat. § 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a
3/5 majority of those voting on the question vote “yes,” N.H. Rev. Stat. § 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is rescinded as provided in paragraph VI.
VI. Any local political subdivision which has adopted N.H. Rev. Stat. § 32:5-b may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: “Shall we rescind the provisions of N.H. Rev. Stat. § 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?” A
3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the
3/5 majority.
3/5 majority of those voting on the question shall be required to adopt the provisions of N.H. Rev. Stat. § 32:5-b. Only votes in the affirmative or negative shall be included in the calculation of the
Terms Used In New Hampshire Revised Statutes 32:5-c
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
3/5 majority.
II. The question shall be placed on the warrant of the annual meeting by the governing body or by petition under the procedures set out in N.H. Rev. Stat. § 39:3 or N.H. Rev. Stat. § 197:6.
III. A public hearing shall be held by the local governing body on the question at least 15 days, but not more than 30 days, before the question is to be voted on. In multi-town districts, a public hearing shall be held in each town embraced by the district, none of which shall be held on the same day. Notice of the hearing shall be posted in at least 2 public places in the town and at least 2 public places in each town of multi-town districts, and published in a newspaper of general circulation at least 7 days prior to the date of the hearing.
IV. The wording of the question shall be: “Shall we adopt the provisions of N.H. Rev. Stat. § 32:5-b, and implement a tax cap whereby the governing body (or budget committee) shall not submit a recommended budget that increases the amount to be raised by local taxes, based on the prior fiscal year‘s actual amount of local taxes raised, by more than _______ (insert either a fixed dollar amount or a fixed percentage)?”
V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under N.H. Rev. Stat. § 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a
3/5 majority of those voting on the question vote “yes,” N.H. Rev. Stat. § 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is rescinded as provided in paragraph VI.
VI. Any local political subdivision which has adopted N.H. Rev. Stat. § 32:5-b may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: “Shall we rescind the provisions of N.H. Rev. Stat. § 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?” A
3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the
3/5 majority.