This bill amends the Municipal Budget Law by removing the requirement for municipalities or districts to vote by official ballot when overriding a local tax cap. Specifically, it modifies the introductory paragraph of RSA 32:5-b, III, to state that the legislative body may override the tax cap using the usual procedures for annual meetings. The new language specifies that if a proposed appropriation exceeds the local tax cap, a 3/5 majority or supermajority of those voting on the question must approve the appropriation, with only affirmative or negative votes counted in the majority calculation.

Additionally, the bill clarifies that the amended provisions will apply to local tax caps adopted before the effective date of the act, meaning no local amendment or re-adoption is necessary for compliance. The act is set to take effect 60 days after its passage.