Towns and school districts may adopt a local tax cap to help impede tax increases.

Petition Process

Towns

The minimum number of signatures needed is “25 or more registered voters or 2 percent of the registered voters in town, whichever is less, although in no event shall fewer than 10 registered voters be sufficient”.

RSA 39:3

School Districts

The minimum number of signatures needed is “25 or more voters or 2 percent of the voters of the school district, whichever is less, although in no event shall fewer than 10 registered voters be sufficient”.

RSA 197:6

Article Structure

“Shall we adopt the provisions of RSA 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 (this year’s base), that is higher than the prior fiscal year’s actual amount of local taxes raised (last year’s base), adjusted for inflation using the inflation index _____ (insert index) and the change in _____ (insert population or attendance), in accordance with RSA 32:5-b, I-b?”

RSA 32:5-c

Examples

Towns

Shall we adopt the provisions of RSA 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 (this year’s base), that is higher than the prior fiscal year’s actual amount of local taxes raised (last year’s base), adjusted for inflation using the inflation index CPI-U for the Boston-Cambridge-Newton MA-NH area published by the U.S. Bureau of Labor Statistics and the change in population, in accordance with RSA 32:5-b, I-b?

School Districts

Shall we adopt the provisions of RSA 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 (this year’s base), that is higher than the prior fiscal year’s actual amount of local taxes raised (last year’s base), adjusted for inflation using the inflation index CPI-U for the Boston-Cambridge-Newton MA-NH area published by the U.S. Bureau of Labor Statistics and the change in attendance, in accordance with RSA 32:5-b, I-b?

Example Form

Forms