New Hampshire 2026 Regular Session

New Hampshire House Bill HB1787

Introduced
12/17/25  

Caption

Modifying the statewide education property tax.

Impact

The proposed legislation makes significant changes to the existing framework for property tax relief, particularly benefiting low- and moderate-income homeowners. The modification allows for a rebate that includes both local and statewide education property taxes, expanding eligibility by raising household income limits and lowering property value factors. A dedicated committee is established to further study and report on the efficacy and equity of the relief program, indicating a push towards comprehensive assessment of the state's tax structure to provide fair assistance to disadvantaged residents.

Summary

House Bill 1787 proposes modifications to the statewide education property tax (SWEPT) system, notably changing the name to the Uniform Statewide Education Property Tax (USWEPT). Overall, the bill seeks to increase the revenue target for the education property tax to $378 million by FY 2028, with an annual increase of 2% thereafter. This adjustment aims to ensure the collected taxes are directed into the education trust fund, from which funds are allocated for education grants and low- and moderate-income homeowners' property tax relief.

Sentiment

There appears to be a mixed sentiment regarding HB 1787 among lawmakers and stakeholders. Proponents argue that the bill provides essential support to low-income families struggling with housing costs, enhancing equity within the state's education funding structures. Conversely, critics may express concern over the sustainability of the proposed revenue increases and potential effects on local budgets, fearing that while the bill addresses some immediate needs, it could lead to longer-term fiscal challenges for municipalities as they adjust to the new property tax dynamics.

Contention

Key points of contention in the discussions surrounding HB 1787 include concerns about the implications for local control of tax revenues and the effectiveness of the expanded relief program. Detractors worry that shifting all revenue into a state-controlled education trust fund may undermine local funding mechanisms. Additionally, while the increased funding targets and relief measures are praised, there are apprehensions about their adequacy and the capability of the administrative systems to handle the proposed changes sustainably, as well as questions regarding the projected fiscal impact on the state's overall budget.

Companion Bills

No companion bills found.

Previously Filed As

NH HB696

Relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.

NH HB527

Replacing the statewide education property tax with a local revenue contribution.

NH SB277

Relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.

NH HB734

Relative to the state education property tax and the low- and moderate-income homeowners property tax relief program.

NH HB669

Relative to requiring all revenue raised under the statewide education property tax to be deposited in the education trust fund, and setting an equalized statewide tax rate.

NH HB550

Modifying the base cost of an adequate education.

NH HB502

Relative to complete corporate reporting for unitary businesses under the business profits tax and revenues from the state education property tax.

NH HB234

Relative to the statewide education property tax and excess revenue from games of chance.

NH HB769

Relative to the base annual cost per pupil of providing the opportunity for an adequate education and statewide education property tax rate.

NH HB137

Relative to allocating excess statewide education property tax funds for local school and municipal purposes.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.