Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateNew HampshireIn Committee
HB 1800: relative to statewide education property taxes.
Terry Spilsbury
HB 1800 status: In Committee — Subcommittee Work Session: 09/30/2026 09:30 am GP 228 (updated Sep 14, 2026).
Source
LegiScan
Confidence
High
Analysis basis
LegiScan full bill text
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
33OUT OF 100
Score:33/100 civic fit
Risk:High Risk
Impact:High Impact 90/100
Constitutionality30%
Bipartisan20%
Public opinion40%
Bill summary
What changes
The bill increases the statewide education property tax (SWEPT) to a flat $5 per $1,000 of valuation, mandates centralized collection by the Department of Revenue Administration (DRA) instead of local retention, and introduces new property tax credits for primary residents, the elderly, and those without children in the school system.
Who is affected
New Hampshire homeowners, municipalities, and local school districts.
Requirements and enforcement
Municipalities must report local exemption data to the DRA; the DRA must implement new systems to collect and redistribute the tax.
Costs and funding
The state estimates a $350,000 cost for system upgrades, with an indeterminate increase in tax collection (potentially rising to $1.77 billion).
When it takes effect
Takes effect July 1, 2027.
Potential benefits
Provides specific property tax credits for select groups and sets a fixed $10,000 per-student funding floor.
Risks and tradeoffs
The DRA notes the bill contains mathematical impossibilities (recursive loops) and lacks the necessary distribution mechanism to ensure schools receive funds; it also repeals existing grants for extraordinary need.
What is still unknown
The exact distribution mechanism for returning collected funds to municipalities and the final total fiscal impact on the Education Trust Fund.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Critical outlook
30%
Benefits
- Provides property tax relief for primary residents.
- Provides property tax relief for elderly homeowners.
- Provides tax relief for residents without children in public schools.
Risks
- Massive increase in tax burden from $363M target to estimated $1.77B.
- Creates recursive calculation loops due to percentage-based credits.
- Adds administrative burden to municipalities to verify residency and eligibility.
Society
Mixed / Neutral
40%
Benefits
- Increases per-student funding to $10,000.
- Provides additional funding for free or reduced-price meal students.
- Implements a 2% annual increase for education grant funding.
Risks
- Repeals extraordinary need grants for struggling districts.
- Increases overall tax burden, which may impact household affordability.
- Unclear mechanism for how funds reach local districts.
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Critical outlook
30%
Benefits
- Requires Commissioner to report tax warrants to legislative leaders.
- Mandates periodic 10-year review of education grant resources.
- Centralizes oversight of education property tax collection.
Risks
- Department of Revenue Administration reports major implementation ambiguity.
- Lack of clear distribution formula undermines accountability for how funds are returned.
- Repeals existing grant programs without a clear transition for oversight.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
LegiScan
Official bill text or data from LegiScan.
Confidence
High
Information is complete and verified.
Analysis basis
LegiScan full bill text
Source used for this bill's analysis.
Source note
The Department of Revenue Administration identifies 'recursive calculation loops' that make the proposed tax credits mathematically impossible to implement as written.
Analysis scope
Fiscal note is incomplete due to missing information from the Department of Education.
04
Where it stands
Official record- IntroducedComplete
- CommitteeCurrent
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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