Bernie Marvin
Haverhill Cooperative Middle School (Courtesy Photo)
Haverhill, NH – The new House Bill 1300 requires all towns and city wards to include a school property tax and budget cap question on the November 2026 and November 2028 general election ballots.
If a three-fifths supermajority approves it, the new law would limit school property tax growth to inflation plus new construction and cap School Administration Unit (SAU) central office spending at six percent of total appropriations.
This bill has sparked significant debate across New Hampshire, drawing a sharp contrast between advocates for local tax relief and those who defend public education no matter the cost.
Those who support the bill say they see it as a vital tool to control runaway property taxes and bring fiscal discipline to school districts. Supporters, including NH Governor Kelly Ayotte, argue that because school funding makes up 60 to 70 percent of local property tax bills, checking school budgets is the most effective way to help homeowners, the elderly on fixed incomes, and working families.
But not surprisingly, when New Hampshire Gov. Kelly Ayotte signed the law allowing voters to vote on local property taxes, the leader of the state's largest and most important teachers' union said her group will impose a tax PR Program.
"The New Hampshire National Education Association (NEA) will work to ensure that every Granite Stater knows how this ballot measures harm their local public school before they vote in November," said NEA Union president Megan Tuttle.
After her statement, an election law complaint was filed alleging that NEA New Hampshire and the NEA New Hampshire Fund for Strong Public Schools failed to comply with disclosure and campaign-finance requirements while promoting a "Vote No on Question 2" campaign they are running.
"Question 2" is the short term for the property tax question that will be on every voter's ballot and will ask whether they want to limit tax increases to inflation plus qualify new taxable property growth. Adoption will require a 60-percent majority.
The Haverhill School District has headlined their upcoming informational meeting at about HB 1300. "Your voice matters! We encourage families, staff, and community members to learn more about HB 1300 and its potential impact on our schools with a community information session.
The new session is on Thursday, October 29, from 5:30 to 7 PM at the Haverhill Cooperative Middle School in North Haverhill. "This is an opportunity to get informed, ask questions, and understand what HB 1300 could mean for our schools and community," the Facebook post says.
This November, voters will be given a chance to vote on the school district's property taxes and limit the budget of the school administrative unit (SAU) central office. House Bill 1300, signed into law in July, requires a school tax question to appear on New Hampshire ballots in 2026 and 2028.
Every municipality in Hampshire will vote on a combined question on whether to limit local school district property tax growth and central office spending. If 60-percent of all voters within a school district vote yes in November, school budgets would not be allowed to increase the school district portion of local property taxes by more than the rate of inflation. The second part of the question would limit the school administrative unit's spending to six percent of total school district appropriations.
The Bridge Weekly reached out to SAU 23 Superintendent Dolores Fox. She said her response is not intended to sway votes but is information she provided so voters can make an informed decision.
“The hardest part about HB1300 is that it is a confusing piece of legislation. It is difficult to understand. Providing information so voters can make an informed decision has been a challenge. I have worked hard to provide the best information that I can. Little information has come from the state to help with understanding. A technical advisory on how the ballots would be counted only came out Wednesday. Oct 21, 2026, a scant 13 days before voting. We have not received information on aspects of the law even as to which month's CPI should be used to calculate the cap, so all calculations we are sharing are subject to change. When seeking answers, even from the state agencies, I am often told to consult legal counsel. Legal firms across the state have provided different and sometimes conflicting answers.”
“I am often asked What Will be The Impact if it Passes and attendees at public hearing have expressed frustration that definitive answers are not provided by the SAU office or school boards. The impact is hard to plan for at this point in the year. We just don't have all the information we need to predict accurately the districts' needs and revenue. For example, the state education funding projections for the next year's budget are not released until November 15. It is difficult to determine how much funding from the state will be lost (if any) and unable to be made up with local funds. We do know that towns which receive Hold Harmless portions of the adequacy aid will have that portion of state education funding reduced. For Haverhill Cooperative that is a loss of almost $250,000.”
“If there is a reduction in funding for schools, school boards will be making difficult decisions about what stays in local school budgets. However, the federal and state requirements for an education have not changed. Nor has the state reduced its requirements for reporting and oversight from the SAU office. The demands and expectations of the SAU office would remain the same, while the human resources to provide those services would be reduced. The towns still have responsibilities to educate students. ‘What Happens When School Districts Don't Have the Funding They Need?’ I don't know the answer to that. It may mean closing schools, reducing staff, reducing opportunities for students not required by law such sports, and/or reducing tuition choice programs, depending on an individual district's situation. ‘What Happens When Necessary SAU Services Need to be Removed From The \Budget?’ A capped SAU budget will result in reduction in staffing. A reduction in the number of staff able to provide services such as payroll, accounts payable, onboarding, hiring, state reporting, tuition management, technology support, and grant management will most likely mean the quality and timeliness of those services will deteriorate, as well as a "downshifting" where ever possible to the local school budgets. A district's share of the SAU cost may go down, but those costs will transferred into the school district budget lines as the services listed are necessary for operations, especially fiscal management operations.”
“Local control is alive and well in the towns of SAU #23. Currently, school district budgets in SAU #23 are annually approved by voters. Voters have previously had the opportunity to participate in the budget process, including tax caps and budget caps. In 2025, 2 towns in SAU 23 had a petition district tax cap and a petition district budget cap brought before voters and neither were adopted. In Bath, the same voters who voted down the tax cap, also voted down the school budget.”
“My fear is that if adopted, HB1300 does not improve the situation for taxpayers, while putting the future of these towns at risk.”
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Thank You, Dolores Fox, Superintendent of Schools SAU #23
Bath, Benton, Haverhill, Piermont and Warren
According to previously published stories and research, I received different tax rates that combine to create the property tax rate in New Hampshire: the school district, city or town, the county, and the state. It would apply to the school district's tax rate, which frequently makes up the largest portion of the tax bill.
The question then states, "These caps apply only to administrative operations of the SAU central office and do not affect classroom instruction, school-based services or other municipal expenditures."
If approved, the bill will be adopted for two years, impacting fiscal year 2028, which begins in June 2027. It is admittedly confusing, especially for multi-district SAUs, and voters should attend one of the many HB 1300 meetings sponsored by school committees and SAU 23.
A flyer issued by SAU 23 and published in Facebook urges readers to vote at the upcoming election on Tuesday, November 3, 2026, 8AM to 7PM at the James R. Morrill Building, 2975 Dartmouth College Highway, North Haverhill.
Opinions on either side of the HB 1300 share both the pros and the cons of the law. While one side says it will be good to chop out administrative budget inflation, the other side says that the new law is a deliberate attempt to support the closing of smaller schools and defund public school programs.