This bill amends existing education laws to allow parents or guardians to enroll their children in any school district where they pay property or school district taxes, expanding the definition of legal residence for school attendance purposes. Specifically, it modifies the introductory paragraph of RSA 193:12, II to include the phrase "or pay property or school district taxes" in relation to the legal residence of a pupil. Additionally, it clarifies that if parents live apart, the legal residence can be determined by where the parent pays taxes, and it allows for joint custody arrangements to designate a child's legal residence based on the school district where either parent pays taxes.

Furthermore, the bill updates the definition of "legal resident" in RSA 193:12, III to include individuals who pay property or school district taxes in the school district, regardless of their domicile. This change aims to provide greater flexibility for families in choosing educational options for their children based on their financial contributions to local school districts. The act is set to take effect on July 1, 2025.