New Hampshire 2026 Regular Session

New Hampshire House Bill HB1660

Introduced
12/12/25  
Refer
12/12/25  
Report DNP
3/4/26  

Caption

Relative to municipal credit enhancement agreements and tax increment financing for priority housing development.

Impact

If enacted, HB 1660 will significantly impact how municipalities can address housing shortages. By providing a more flexible framework for CEAs, it allows towns to negotiate incentives for developers to build new housing or repurpose existing structures for residential use. This changes the landscape for housing finance in New Hampshire, moving toward a model that better aligns municipal incentives with community needs. The exclusion of certain types of existing housing from these agreements also aims to ensure that the focus remains on developing new housing rather than simply converting existing properties.

Summary

House Bill 1660 aims to modify existing laws around municipal credit enhancement agreements (CEAs) and tax increment financing (TIF) to better facilitate housing development in New Hampshire. The bill allows municipalities to create CEAs specifically for housing projects without the burdensome requirement of forming a TIF district. It recognizes the urgent need for increased housing options, particularly for seniors and workforce housing, and clarifies the process of utilizing captured property taxes to support these projects. The bill emphasizes the need for housing options to address local demographics and housing shortages identified in community assessments.

Sentiment

The sentiment around HB 1660 appears generally positive among those advocating for greater housing availability, particularly in light of the state’s rising demand for senior and workforce housing options. Proponents view the bill as a proactive measure to combat housing shortages in a structured manner that incentivizes development while allowing local governments more agency. However, there may be hesitance from some sectors concerned about the potential for over-reliance on developer agreements, as well as the implications for existing neighborhoods if not managed properly.

Contention

Key points of contention regarding HB 1660 revolve around balancing development incentives with the preservation of existing neighborhoods. Critics might express concern over the possible commodification of housing and the impact on local communities, especially regarding how CEAs might prioritize developer profits at the expense of long-term community needs. Additionally, the specification that CEAs do not apply to conversions of existing habitable units aims to keep focus on new development, but it also raises questions about potential exclusions of beneficial housing adaptations.

Companion Bills

No companion bills found.

Previously Filed As

NH SB170

Relative to development and related requirements in cities, towns, and municipalities.

NH SB173

Relative to residential property subject to housing covenants under the low income housing tax credit program.

NH HB731

Relative to supportive housing options for individuals with developmental disabilities.

NH SB276

Relative to raising the research and development tax credit.

NH HB689

Enabling municipalities to adopt a volunteer incentive property tax credit.

NH HB372

Relative to lease agreements of equipment for building or facility improvements.

NH HB733

Relative to reporting requirements for persons or entities financing lawsuits.

NH HB739

Relative to excess funds paid to municipalities for use in school districts.

NH SB86

Relative to the housing finance authority's affordable housing guarantee program.

NH SB99

Relative to regional career and technical education agreements.

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