New Hampshire 2026 Regular Session

New Hampshire House Bill HB1800

Introduced
12/17/25  

Caption

Relative to statewide education property taxes.

Impact

The changes proposed in HB 1800 are expected to significantly influence how education funding is structured in New Hampshire. By centralizing the collection of the statewide education property tax (SWEPT) under the Department of Revenue Administration (DRA), it may standardize funding across different regions. As municipalities will no longer retain SWEPT locally, the bill seeks to streamline funding allocations but raises concerns about implementation, particularly regarding the effective distribution of collected taxes back to local school districts.

Summary

House Bill 1800 aims to modify the framework of statewide education property taxes in New Hampshire. The bill proposes to raise the education property tax rate to $5 per $1,000 of assessed property value starting July 1, 2027. This adjustment is designed to ensure that revenue generated aligns more closely with the needs of education funding across various municipalities. Additionally, the bill creates tax credits for certain groups, including homeowners, those without children in public schools, and senior citizens, to help offset their property tax burdens.

Sentiment

Sentiments surrounding HB 1800 are mixed. Proponents argue that increasing the education property tax and providing direct tax credits will improve educational funding and equity across the state. They believe that these changes will help establish a fairer distribution of educational resources to students. Conversely, opponents express concern regarding the increased tax burden on property owners and the potential complications arising from the bill’s implementation. They worry that the reliance on a centralized taxation model might lead to inefficiencies and could hinder specific local educational needs.

Contention

One of the most significant points of contention in HB 1800 revolves around the implementation of tax credits and the distribution of tax revenues. The DRA expressed uncertainties regarding how they will manage these new credits and ensure compliance at the local level. Additionally, questions remain on how effectively the DRA will be able to distribute the funds to municipalities given the lack of a clear distribution formula in the legislation. These concerns may lead to debates in the legislative assembly about whether the bill adequately addresses the needs of local communities while balancing state oversight.

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 SB277

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

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 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 HB527

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

NH HB137

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

NH HB734

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

NH HB101

Relative to exempting certain elderly homeowners from paying property taxes.

NH HB502

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

Similar Bills

CA SB1352

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CA AB245

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CA SB1053

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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.