This bill mandates that any warrant articles with a tax impact included in the estimate for raising taxes under a local tax cap must receive a recommendation from a local budget committee or the governing body of the municipality. The bill amends RSA 32:5-b, I by removing the previous requirement that these articles simply be included in the tax estimate and replacing it with a stipulation that they must be recommended by the budget committee or, if no budget committee exists, by the governing body. This change aims to ensure that any tax-related decisions are subject to oversight and recommendation by local governing bodies.

Additionally, the bill specifies that the estimated amount of local taxes to be raised for the fiscal year must be certified by the governing body or the budget committee and posted on the warrant for the annual meeting. The effective date of this act is set for 60 days after its passage, allowing time for municipalities to adjust their processes in accordance with the new requirements.

Statutes affected:
Introduced: 32:5-b
HB1677 text: 32:5-b