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Testimony Regarding Constitutional Amendment CACR13

April 11, 2012 State Tax Policy
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A proposed constitutional amendment to prohibit any new tax on a person’s income all but guarantees lengthy court battles over state tax policy, according to NHFPI Executive Director Jeff McLynch, who testified against CACR 13 before the Senate Internal Affairs Committee on Wednesday, April 4.

McLynch also presented an analysis written by University of New Hampshire law professor Marcus Hurn, who is author of several scholarly articles on the N.H. Constitution and its taxing authority. According to Hurn, incorporating CACR 13 into the constitution “would start a cascade of constitutional questions that could take years to settle.”

McLynch’s testimony and a link to Hurn’s analysis follow:

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Constitutional Limits on Taxes or Spending Would Increase Pressure on Local Property Taxes

March 20, 2012 Research, State Tax Policy
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Local governments across New Hampshire have received less aid from the state to meet the needs of local citizens and businesses in recent years. As a result, they have been forced to increase local property taxes to preserve the education, public safety, transportation, and other services that make New Hampshire’s communities desirable places to live, work, and visit. Competing versions of a constitutional amendment now before the Legislature risk adding to these pressures when New Hampshire already relies on local property taxes more than any other state.

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Proposed Spending Cap Could Lock In Current Spending Cuts for a Decade

February 13, 2012 State Tax Policy

A proposal to rewrite the New Hampshire Constitution to cap the growth of state spending at the rate of inflation would create a new set of problems when it comes to developing a smart budget.

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Unsettled Business Tax Revenues Push Surplus Upward, Offer Limited Insight for the Future

7 Dec 2018

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The fortunes of State revenues continue to rise and fall with New Hampshire’s two primary business taxes, which provided positive signs for near-term revenue but have not shown these levels are sustainable. While the two business taxes remained healthy, other revenue sources were relatively flat overall, leaving the State with a revenue surplus entirely dependent on the two business taxes. The lack of growth in other revenue sources combined with the uncertainty around business taxes creates an environment in which it will be very difficult to accurately project revenues for the new State Budget biennium.