This bill amends current law to allow parents or guardians to enroll their children in any school district where they pay property or school district taxes, provided that the parents reside in New Hampshire. The legal language changes include the insertion of provisions that define legal residence for minors based on where their parents pay taxes, in addition to where they reside. Specifically, the bill modifies RSA 193:12, II(a) to clarify that legal residence can be established through tax payments, and it outlines the conditions under which legal residence is determined in cases of joint custody, sole custody, or guardianship.

The bill also stipulates that if a child is in the custody of a legal guardian, the residence can be determined by where the guardian pays property or school district taxes, again with the requirement that the parents reside in New Hampshire. Furthermore, it allows children in court-ordered placements to attend school in the district where their relative resides or pays taxes, pending a custody determination. The act is set to take effect on July 1, 2026, and while it is expected to have indeterminable fiscal impacts on local expenditures and revenues, the exact effects cannot be estimated due to a lack of data on families paying taxes in multiple municipalities.

Statutes affected:
Introduced: 193:12
As Amended by the House: 193:12