Committee Summary for House Ways and Means (02/04/2026)

Bill/Time	Type	Title	Sponsor
HB1800 00:10:39.120 - 9:06:05 AM	Public Hearing	relative to statewide education property taxes.	Spilsbury, Walter(R)[A-]2025
HB1787 01:19:32.800 - 10:14:58 AM	Public Hearing	modifying the statewide education property tax.	Ames, Dick(D)[CT]2025
HB1624 2024-0482h 02:12:56.159 - 11:08:22 AM	Executive Session	relative to the elimination of certain special funds.	McGuire, Dan(R)[A]2025
HB1090 2024-0434h 02:18:37.280 - 11:14:03 AM	Executive Session	subjecting certain motor vehicles to meals and rooms taxes.	Spahr, Terry(D)[D-]2025
Unclear 02:25:50.479 - 11:21:16 AM	General Working Session	Unclear

HB1800: Representative Spillsbury Support00:10:39.120 - 9:06:05 AM; Representative Spillsbury introduced HB1800, aimed at addressing gross disparities in property tax rates for funding public education by creating a statewide pool of funds. He explained that the bill seeks to restore the statewide education property tax (swept tax) to its original design as a true statewide tax, which has been corrupted over time. The bill has five primary components: first, quadrupling the existing $363 million swept tax to approximately $1.4 billion, structured as a $5 per thousand value rate applied uniformly across all municipalities, simplifying allocation and making it transparent and adjustable to property values. Second, requiring all swept tax collections to be remitted to the Department of Revenue Administration (DRA), eliminating the current practice where donor towns retain excess funds, similar to pre-2011 practices but on a larger scale.
HB1800: Representative Shamberg, Charlestown Information Only00:16:31.600 - 9:11:57 AM; Representative Shamberg explains the credits in HB1800: 20% for primary residence owners, 10% for those without school-age children, and 10% for those over 65, cumulative up to 40%, applied only to the statewide education property tax (swept tax). He notes the need to refine the language on 'no children enrolled' to 'no children of school age.' This shifts burden to commercial, investment, and second homes, both locally and statewide. The bill shifts from input-based adequacy to a $10,000 base per student plus $4,000 for free/reduced lunch qualifiers, removing special ed from adequacy to address separately. It includes a COLA and aims to fund more than mere adequacy, raising above Judge Ruoff's $7,356 figure by structuring revenue appropriately.
HB1800: Representative Shamberg, Charlestown Information Only00:23:43.360 - 9:19:09 AM; Representative Shamberg continues, describing the bill as a discussion piece with variable figures like $5 swept rate, 20%/10%/10% credits, $10,000/$4,000 aid, needing refinement due to drafting issues. He suggests spreadsheets on municipal tax impacts, swept tax effects, and aid allocation. He highlights Charlestown's high local ed rate of $23.34, driven by school budgets, leading to a 'doom loop' of low development. Similar issues in Franklin, Berlin, Winchester, Newport. Urges integrated approach across committees, proposes joint work session with Education Funding and Ways and Means.
HB1800: Unidentified Representative Information Only00:31:27.520 - 9:26:53 AM; The representative comments that for rural NH towns, HB1800's stability and equity may outweigh loss of local control flexibility.
HB1800: Unidentified Representative Information Only00:32:38.960 - 9:28:04 AM; The representative asks if moving to $5 per thousand swept tax from $363 million would increase property taxes. Representative Shamberg responds it depends on the town, aims to redistribute without raising total funds, e.g., lowering Charlestown's rate from $23.34 to $18.34.
HB1800: Unidentified Representative Information Only00:33:29.360 - 9:28:55 AM; The representative suggests adjusting BPT/BET, reinstating interest and dividends tax to eliminate swept tax and fund $10,000 per student. Representative Shamberg agrees it's an option but cautions against overtaxing business; if no will for true statewide tax, repeal it as it's deceptive.
HB1800: Representative Tierney Oppose00:34:56.079 - 9:30:22 AM; Representative Tierney questions leaving taxing authority to towns, saying it allows spending all new funds; suggests stripping or limiting it to a percentage for success.
HB1800: Representative Shamberg, Charlestown Information Only00:36:11.200 - 9:31:37 AM; Representative Shamberg acknowledges the tendency but values local control; in Charlestown, even with aid, local tax needed to bridge gap; supports district flexibility in programs like languages or AP courses.
HB1800: Representative Opel Support00:37:24.400 - 9:32:50 AM; Representative Opel commends Representative Shamberg for tackling the issue despite criticism, noting it's been over 30 years; asks to confirm distribution: $10,000 per enrolled student plus $4,000 for free/reduced lunch qualifiers. Representative Shamberg confirms, notes other potential differentiated aids, special ed separated; historically, NH had statewide ed tax since 1919, originally $6.80 rate.
HB1800: Representative Spillsbury (Charlestown) Information Only00:41:40.640 - 9:37:06 AM; Representative Spillsbury clarifies tax rate calculations for Charlestown, explaining the local school tax rate of 23.34 mills, statewide swept rate of $1.12 adjusted to $1.78 locally, municipal rate of $8, and total at 36.56 mills, projected to exceed 40 mills with recent increases. He emphasizes the burden of property taxes as a wealth tax, compares it to taxing principal on investments, and urges communication of the crisis to other representatives. He confirms the bill does not automatically reduce local tax rates by $5 but suggests it could be part of a grand bargain with spending or tax caps. He supports sending the bill to interim study for further work, acknowledging it needs refinement, and recommends a work session before voting.
HB1800: Unidentified Representative (possibly Wars) Information Only00:45:36.720 - 9:41:02 AM; The representative questions if the bill is ready, notes DRA's concerns, and asks if Representative Spillsbury is willing to send it to interim study. Spillsbury agrees, viewing it as necessary for gestation and learning, while suggesting a work session before March 4th.
HB1800: Representative Elme Information Only00:47:51.440 - 9:43:17 AM; Representative Elme shares historical perspective on the education funding formula from its development, noting the swept tax was set with careful balancing at $6,600 per student despite pushes for higher. He highlights weaknesses in treatment of distant small communities needing more for transportation, which was ignored. He expresses concern that the bill's 2% annual increase in revenue without adjusting costs could make the base amount disappear like the swept tax.
HB1800: Representative Elberger Support00:53:06.079 - 9:48:32 AM; Representative Elberger praises the bill as the most creative approach seen, despite needing resolutions. He addresses local control philosophically, noting only 41% of NH residents were born here, emphasizing education benefits beyond community borders. He questions how the bill would work in Nashua with no separate school budget, integrated into the municipal one. Spillsbury responds that it likely changes nothing, as property taxes and swept still apply, with local discretion for adjustments.
HB1800: Representative Opel Information Only00:55:37.599 - 9:51:03 AM; Representative Opel raises concerns about excluding special education parents, questioning reliance on separate bills. Spillsbury acknowledges the validity, expresses optimism, and outlines a concept merging differentiated aid ($68M current, proposed +$28M) and catastrophic aid into an insurance-like model with tiered state reimbursements based on actual costs, calibrated for higher percentages at rising levels.
HB1800: Mark Manganello, Department of Education, Bureau of School Finance Information Only01:00:34.559 - 9:56:00 AM; Mark Manganello echoes that school funding changes require iteration to align legislation and spreadsheets. He identifies technical flaws in HB1800, such as changes in the adequate education law not the formula algorithm, preventing accurate spreadsheet runs. He explains the intent to raise adequate education cost and swept to $1.77B each, increasing state expenditures by $708M, with varying impacts by community math (students, property values); some benefit from base aid increase to $10K, others lose from higher swept. He notes $371M in donor town imbalances and fiscal surplus of $762M, suggesting uses like special ed, and recommends work session or interim study. He clarifies calculations assume full $5 payment without exemptions.
HB1800: Lauren O. Sullivan, Department of Revenue Administration Information Only01:08:34.480 - 10:04:00 AM; Lauren O. Sullivan shares DRA's neutral position but technical concerns: conflict in property value systems on page 1 line 5, suggest adding 'by the treasurer' for distributions. Percentage credits/exemptions create circular calculation loops in tax rate setting, unfeasible; questions on determining primary resident or no-child status, needing local administration, annual reporting, new forms/rules, and $350K appropriation for portal modifications. Offers to work on amendments.
HB1800: Representative Ames Support01:12:47.199 - 10:08:13 AM; Representative Ames welcomes HB1800 as a brave, innovative approach to school funding, grateful to Representative Spillsbury. He views it as addressing cost calculation and payment via statewide swept tax affirmation, planning to incorporate further thoughts into HB1787 presentation.
HB1800: Representative Ames Support01:15:21.760 - 10:10:47 AM; Representative Ames continues discussing the cost components in HB1800, noting the simplification to two components: a base cost of $10,000 per child and an additional $4,000 for free and reduced price lunch eligible students, totaling $14,000 for those students. He explains that this is significantly above the current adequacy level and aligns with legislative work on the issue. He welcomes the effort but expresses questions about relying on the sweepstakes to fund it. Ames indicates he will discuss more when testifying on the next bill.
HB1800: Representative Ors Information Only01:17:49.199 - 10:13:15 AM; Representative Ors asks Representative Ames if cleaning up the technicalities in HB1800 would provide sufficient funding for schools, avoiding the need for repeated funding adjustments.
HB1800: Representative Ames Support01:17:49.199 - 10:13:15 AM; In response to Representative Ors, Ames states that the funding in HB1800 would be in the ballpark of what's needed, with plus or minus variations that are significant but not overly large relative to the total. He suggests it is workable and something the committee can refine.
HB1787: Representative Ames Support01:19:32.800 - 10:14:58 AM; Representative Ames introduces House Bill 1787, which modifies the statewide education property tax. He notes it includes elements from his prior efforts to transform the current system into a true uniform statewide education property tax while improving the low and moderate income homeowner rebate program. He apologizes for lacking his prepared handout and briefcase, explaining he left it at home, but proceeds with the introduction.
HB1787: Representative Ames Information Only01:21:16.640 - 10:16:42 AM; The speaker explains the core mechanism of the bill, emphasizing that it establishes a statewide education property tax levied at a uniform rate across New Hampshire. This ensures that all taxpayers pay on an equalized basis regardless of location. The speaker uses Charlestown (mistranscribed as 'Charle Town' and 'Charles Town') as an example, noting that its outdated property valuations lead to apparently higher local tax rates compared to the statewide rate. For instance, while the statewide rate is about $1 per equalized value, Charlestown's effective rate appears as $1.78 due to undervalued properties. The bill's structure equalizes these differences, producing $363 million statewide. The speaker stresses that comparisons between towns must account for equalization studies, and the tax is collected locally but applied uniformly to support a statewide education program. The process results in a single taxpayer bill based on local assessments but consistent with statewide rates.
HB1787: Representative Ames, NH House Support01:25:28.400 - 10:20:54 AM; Representative Ames explains key components of HB1787. He distinguishes his bill from Representative Spillsburg's HB1800 by noting that funds flow to the state education trust fund for school funding rather than being held locally. He addresses the adjustment from the $363 million target to $378 million to account for inflation, increasing by 2% annually without adding a separate COLA, as real estate values already reflect inflation. The bill reforms the sweepstakes tax rebate program by applying rebates to both the sweepstakes tax and local school tax, increasing potential rebates to make them more significant for low-income homeowners. Eligibility excludes single individuals with incomes over $85,000 and married couples or heads of households over $100,000, with rebates highest at the lowest income levels and tapering to zero at the upper eligibility thresholds.
HB1787: Representative Ames, NH House Support01:31:57.280 - 10:27:23 AM; The speaker explains the bill's key provisions, including a $30 million cap on state liability for the rebates and a $1,100 cap per claimant to manage uncertain costs, with proportional reductions if claims exceed the total cap. They highlight a committee provision to explore extending rebates to tenants and to improve data availability for future decisions on rebate programs. The bill is contextualized as part of reforming the statewide education property tax for school funding, alongside HB 1800, with the speaker introducing their own proposal, HB 1799, currently in the funding committee, which addresses both state funding levels for school adequacy and revenue-raising options, including a committee to identify revenue sources by November 2026. They discuss potential collaboration with Representative Spillsbury on HB 1800 and suggest options like killing the bill, interim study, or integrating efforts through a special joint committee to resolve school funding in the next biennium.
HB1787: Representative Ames Support01:39:23.280 - 10:34:49 AM; Representative Ames advocates for bundling HB1787 with HB1800, HB1799, and other related bills for comprehensive discussion, emphasizing the urgency due to high local property taxes straining school districts like the Jeffrey Ring School Cooperative. He highlights the constitutional imperative from the judiciary that current funding is inadequate and stresses the need for a better way to fund public schools.
HB1787: Unidentified Committee Member Information Only01:40:43.760 - 10:36:09 AM; The member expresses concern about expectations for considering HB1787 and HB1800 in this committee versus the education funding committee, noting the short timeline for work sessions and questioning the feasibility of progress in the next few weeks. They note HB1799 is an early bill with more time and suggest a special committee might be needed.
HB1787: Unidentified Committee Member Information Only01:41:58.239 - 10:37:24 AM; The member confirms HB1799 would go to finance and discusses past special subcommittees formed to address complex issues.
HB1787: Representative Shamburgg Information Only01:43:08.480 - 10:38:34 AM; As a select board member, Representative Shamburgg states municipalities support fair education funding but are concerned about property tax reliance and cash flow disruptions from quarterly remittances to DRRA due to limited staff. They ask if HB1787 reduces local property taxes and how the 2% increase starting in 2027 affects tax bills, especially in small towns.
HB1787: Representative Ames Support01:44:28.560 - 10:39:54 AM; Representative Ames responds that the impact depends on the town; wealthier areas like Newcastle will contribute more revenue, while northern small towns may receive more than they send, eliminating donor town dynamics.
HB1787: Representative Elme Information Only01:46:27.679 - 10:41:53 AM; Representative Elme discusses past approaches like combining committees for complex issues such as casino development in Salem, suggesting the speaker could form a special group to work on this in August and September for better outcomes. They differentiate between a study committee under HB1799 and a special commission that could meet in summer.
HB1787: Unidentified Representative Information Only01:47:36.000 - 10:43:02 AM; The representative thanks Representatives Ames and Spilsbury, suggesting a replace all amendment to HB1787 to create a commission for early, comprehensive analysis of the issues.
HB1787: Representative Ames Support01:49:22.880 - 10:44:48 AM; Representative Ames is open to using HB1787 as a vehicle for a commission but prefers not to alter HB1799 similarly, clarifying HB1799 includes a revenue study but is primarily a proposal.
HB1787: Representative Brier Information Only01:50:09.040 - 10:45:35 AM; Representative Brier inquires about HB1571 in the education funding committee for studying revenue methods, suggesting tweaking it to encompass the issues from HB1787, HB1800, and HB1799. They express concern over the tight timeline with vacation week approaching.
HB1787: Unidentified Committee Member Information Only01:51:00.480 - 10:46:26 AM; The member notes HB1571 is not in their committee and reiterates time constraints, emphasizing the need for more study and doubting solid proposals in the next weeks. They suggest Representative Spilsbury comment.
HB1787: Representative Spilsbury Support01:52:22.480 - 10:47:48 AM; Representative Spilsbury praises collaboration with Ames, references his HB491 for a comprehensive revenue study which was retained in committee and recommended ITL on the floor, noting timing issues led to its defeat, and expresses willingness to work together.
HB1787: Representative Spilsbury Information Only01:54:43.040 - 10:50:09 AM; Representative Spilsbury discusses the need to revisit the process for bills scattered across committees and suggests a study committee. He mentions HB1527 and HB1799, both proposing study committees, and indicates support for elements of HB1799, including its study committee provision. He advises staying tuned as developments may occur soon in the Education Funding Committee, potentially providing a vehicle for the study.
HB1787: Unidentified Representative Information Only01:56:10.080 - 10:51:36 AM; The speaker recommends a work session for the committee, possibly joint with Education Funding, to air views before the March 4th deadline. They emphasize that an interim study can hold jurisdiction on the bills and suggest forming a joint legislative committee focused on fact-finding, quantification, and modeling rather than final policy recommendations to ensure comprehensive work without forcing value judgments.
HB1787: Representative Spilsbury Information Only01:57:18.880 - 10:52:44 AM; Representative Spilsbury continues, agreeing to potential amendments for a joint legislative committee and notes the fragmentation of bills across committees like Ways and Means. He clarifies that equalized valuation is key in any swept tax proposal and addresses the situation in Charlestown, explaining its high tax rates are due to historical and demographic factors beyond equalized valuation. He draws analogies between HB1787's credits and other exemption bills, suggesting reconciliation of methodologies, and notes excess cash could fund credits and special education needs.
HB1787: Unidentified Representative Information Only02:06:48.480 - 11:02:14 AM; The representative sympathizes with challenges in revenue options and questions Representative Spilsbury on whether property tax-based education funding is unworkable. Spilsbury responds that it doesn't work well and is not wise but avoids inescapable conclusions.
HB1624 2024-0482h: Representative Elme Support02:12:56.159 - 11:08:22 AM; Representative Elme moves for passage of HB1624 with amendment 2024-0482h, which corrects a reference from RSA 4:9-A to RSA 4:9-P in section one regarding the New Hampshire Recovery Monument. She notes the amendment is minor and makes no other changes to the bill.
HB1624 2024-0482h: Chairman Vote02:15:19.520 - 11:10:45 AM; The chairman calls for a show of hands on amendment 2024-0482h, counts 15 in favor with no opposition, declares the amendment passes unanimously. Then proceeds to the motion for Ought to Pass as Amended (OTPA) on HB1624, instructs the clerk to call the roll.
HB1090 2024-0434h: Representative Spar Information Only02:18:37.280 - 11:14:03 AM; Explains the changes to the bill: removal of section two regarding vehicles across waterways, reverting to original language for road vehicles only; coordinates effective date to July 1, 2027. Clarifies the bill corrects double taxation on toll billing, eliminates specific cent charges under a dollar by rounding to the nearest nickel at 8.5% rate, and adjusts dates.
HB1090 2024-0434h: Unnamed Representative Information Only02:21:21.840 - 11:16:47 AM; Points out the bill modifies section three by removing Roman numerals 2, 3, and 4, making it a housekeeping bill focused on Roman numeral two.
HB1090 2024-0434h: Representative Spar Vote02:22:40.720 - 11:18:06 AM; Moves for Ought to Pass (OTP) on HB1090, seconded by Representative Tierney. Then moves for OTP on amendment 2024-0434h, seconded again. States enough has been said on the motion.
HB1090 2024-0434h: Chairman Vote02:23:50.720 - 11:19:16 AM; Calls for show of hands on amendment 2024-0434h, counts 16 in favor, declares it passes unanimously. Then calls roll for OTPA on HB1090 as amended, records 16 yes votes with none opposed, motion passes. Closes executive session on HB1090.
HB1090 2024-0434h: Unnamed Representative Information Only02:24:36.319 - 11:20:02 AM; Asks a procedural question about dispensing with roll call after a unanimous hand vote on the amendment, suggesting marking all members present. Clarifies understanding of procedure separating amendment vote from bill roll call.
Unclear: Chairman Information Only02:25:50.479 - 11:21:16 AM; Schedules next week's meetings: work session at 10:00 and executive session at 11:00 on Monday with eight bills, noting two education bills (HB1787 and HB1800) may need minimal action, leaving six others. Updates on progress: 21 of 33 bills handled, expects few more. No Wednesday meeting needed. Following week: Wednesday only due to holiday, possible work session on HB1787 and HB1800 on the 18th if progress allows.
Unclear: Unnamed Representative Information Only02:27:06.240 - 11:22:32 AM; Mentions subcommittees: on HB1420 at 1:00 on Monday the 9th, and on HB1648 at 10:00 on Wednesday. Confirms no full committee meeting a week from today. Asks about meeting places, clarified as room 159.
Unclear: Various Representatives Information Only02:28:17.040 - 11:23:43 AM; Casual discussion on word usage (myriad), mills in road toll tax (222 mills), and a brief tangent on recursive formulation in math (1+1=2, 2+2=4, 4+4=8). No substantive policy discussion.
Unclear: Chairman Information Only02:29:29.520 - 11:24:55 AM; Confirms Monday schedule: work at 10, exec at 11, Republican caucus at 9. Checks attendance and logistics for members.

Janigian, John(Chairman)(R)[B+]2025	Ohm, Bill(Clerk)(R)[B+]2025	Ulery, Jordan(V Chairman)(R)[A-]2025
Almy, Susan(D)[F]2025	Oppel, Thomas(D)[F]2025	Smith, Steven(R)[B]2025
Malloy, Dennis(D)[CT]2025	Schamberg, Thomas(D)[CT]2025	Southworth, Thomas(D)[F]2025
Tierney, James(R)[B]2025	Cole, Brian(R)[A-]2025	Aures, Cyril(R)[B+]2025
Bolton, Bill(D)[F]2025	Elberger, Susan(D)[F]2025	Smith, Geoffrey(D)[D-]2025
Soti, Julius(R)[A+]2025	Spahr, Terry(D)[D-]2025	Bryer, Scott(R)[B]2025
Murphy, Mary(R)[B+]2025	Ford, Mary(R)[B+]2025