2003 SESSION

03-0226

04/10

HOUSE BILL 756-LOCAL

COMMITTEE: Municipal and County Government

ANALYSIS

This bill requires the governing body of a municipality to make an abatement from the education property tax of $300 for each resident taxpayer's child who is not enrolled in a public elementary or secondary school. The bill also allows a municipality to elect to grant an additional abatement from the education property tax for each child not enrolled in a public elementary or secondary school.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-0226

04/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Statement of Intent. The general court recognizes that parents who choose not to educate their children in the public school system provide an avoided cost to the school district in the municipality in which they reside. This avoided cost is the result of lower variable costs in consumables, and lower costs associated with teaching staff and school physical plant. Moreover, the removal of these pupils from the public schools results in greater per pupil resources available for the education of pupils remaining in the public schools.

2 New Section; Assessment and Abatement of Taxes; Abatement; Abatement for Each Child Not Enrolled in the Public School System. Amend RSA 76 by inserting after section 19-a the following new section:

76:19-b Abatement for Pupils Not Enrolled in the Public School System and Home Education.

I. The governing body of the municipality, to the extent it determines that nonpublic school enrollment benefits the pubic welfare through avoided per pupil public school costs, shall make an abatement to a resident taxpayer in the amount of $300 against the education property tax imposed under RSA 76:3 for each resident taxpayer's child who is not enrolled in a public elementary or secondary school. Nothing in this paragraph shall be construed to remove control of education curricula from the municipality.

II. A municipality may, by a majority vote of the legislative body, elect to grant an additional abatement from the education property tax imposed under RSA 76:3, in an amount to be determined by the municipality, to a resident taxpayer for each resident taxpayer's child who is not enrolled in a public elementary or secondary school. Nothing in this paragraph shall be construed to remove control of education curricula from the municipality.

3 Effective Date. This act shall take effect April 1, 2003.