New Hampshire voters will face a statewide ballot question on Nov. 3 asking whether local school districts should be barred from increasing their property tax levies for two years beyond a formula that adjusts for inflation and new construction, and whether regional school administrative units should limit central office spending to 6 percent of total district appropriations.
What Question 2 would change
The measure implements two separate limits if adopted for a two-year period:
- Levy growth cap: The local property tax levy could not grow beyond the prior year’s amount, with adjustments only for inflation and new construction.
- SAU central office cap: Spending by the SAU central office would be restricted to no more than 6 percent of a district’s total appropriations.
The proposal would exclude bonded capital costs from both limits and applies only to administrative operations of the SAU central office; classroom instruction, school-based services and other municipal expenditures would not be covered by the restrictions.
How the question reached the ballot
The question follows legislation enacted this year. House Bill 1300, passed by the Legislature and signed by Gov. Kelly Ayotte in July 2026, requires every municipality to place the two-part school district tax‑cap question on the Nov. 3 general election ballot. Before HB 1300, a school tax cap would have needed to be proposed at town meeting by a school board or citizen petition.
Arguments for and against
Supporters say the cap would give voters more control by slowing rapid growth in property tax levies. Opponents argue the limits could hamper districts' ability to respond to rising costs and contend that the state should increase its share of education funding instead of constraining local revenue authority.
Voters will cast ballots on the measure in their respective school districts; the question is presented to each municipality with language that names the specific district(s) affected under RSA 32:5-i.
| Item | What Question 2 would do |
|---|---|
| Levy cap | Limits levy growth to prior year amount adjusted for inflation and new construction |
| SAU central office cap | Limits central office spending to 6% of district appropriations |
| Duration | Two years |
| Exclusions | Bonded capital costs |
Election officials will include the question on the Nov. 3 ballot for every municipality so voters in each school district can approve or reject the two-year limits.
