This bill amends the procedure for overriding local tax caps by requiring a supermajority vote of the legislative body. Specifically, it repeals and reenacts RSA 32:5-b, III to stipulate that when a proposed appropriation exceeds the local tax cap, the voting must be conducted by ballot. A 3/5 majority or a supermajority, as defined by local charters, is necessary for the appropriation to be approved. The bill also clarifies that only affirmative or negative votes will be counted in this calculation. Additionally, if the operating budget exceeds the tax cap and does not receive the required majority, the budget will be reduced to comply with the cap.

Furthermore, the bill mandates that school districts place the warrant article for the School Administrative Unit (SAU) budget at the beginning of their warrant and outlines how to handle budget votes when results from multiple districts are pending. The new provisions will apply to local tax caps established before the bill's effective date, which is set to be 60 days after passage, and will not necessitate any local amendments or re-adoption by towns or districts.