HB 340-FN – AS INTRODUCED

2011 SESSION

11-0070

04/09

HOUSE BILL 340-FN

AN ACT promoting parental choice in education and providing for an abatement from the education taxes for parents of children not enrolled in the public school system.

SPONSORS: Rep. C. Vita, Straf 3; Rep. L. Christiansen, Hills 27; Rep. DeJong, Hills 9; Rep. L. Jones, Straf 1; Rep. L. Vita, Straf 3; Rep. Shuler, Rock 11; Rep. Cebrowski, Hills 18; Sen. Forsythe, Dist 4

COMMITTEE: Municipal and County Government

ANALYSIS

This bill requires the governing body of a municipality to grant an abatement from the education property tax 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11-0070

04/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Eleven

AN ACT promoting parental choice in education and providing for an abatement from the education taxes for parents of children not enrolled in the public school system.

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.

I. The governing body of the municipality, to the extent it determines that nonpublic school enrollment benefits the public welfare through avoided per pupil public school costs, shall grant an abatement to a resident taxpayer in an amount not to exceed $3,500 or the amount of the annual portion of the local education tax assessed in the municipality, whichever is less, 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 July 1, 2011.

LBAO

11-0070

Revised 02/17/11

HB 340 FISCAL NOTE

AN ACT promoting parental choice in education and providing for an abatement from the education taxes for parents of children not enrolled in the public school system.

FISCAL IMPACT:

METHODOLOGY: