NHSAA Tax Cap HB1300 is an informational video produced by the New Hampshire School Administrators Association (NHSAA). The video explains the operational, legal, and financial impacts of New Hampshire House Bill 1300 (HB 1300), which places a local school district tax cap question on general election ballots in New Hampshire.

HB 1300 Mechanics: Requires a 60% supermajority vote to pass locally. If approved, it caps local school tax budget increases at the regional inflation rate plus new property growth, while limiting general administrative spending (IT, payroll, legal) to 6%. The cap remains in effect for two-year intervals before requiring re-authorization in November 2028.

Existing Statutory Authority: New Hampshire voters already possess local tax cap petition authority under RSA Chapter 32 through annual town meetings and deliberative sessions.
School Budget Allocation: Over 80% of local school budgets are dedicated to instruction and staffing, with over 95% tied to mandatory operational expenses (facilities, transportation, utilities, and safety) before discretionary spending.

External Budget Pressures: Key drivers of school property tax increases include fixed costs outpacing regional inflation—such as fuel, health insurance, and special education out-of-district placements—along with shortfalls in federal special education funding (IDEA) and state adequacy aid.