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New Hampshire: Heavy Property Tax Reliance and Longstanding School Finance Litigation

Semida Munteanu, Bethany Paquin, and Sydney Zelinka

Abril 2023, inglês

New Hampshire does not levy a broad-based sales or individual income tax and therefore is the state most reliant on property taxes. In 1999, New Hampshire dramatically changed its system of school aid and implemented a statewide education property tax (SWEPT), which is levied and retained by local governments. Although the SWEPT was adopted to meet the state’s requirement for funding an adequate education, school districts have continued to challenge the adequacy of state aid. This paper explores New Hampshire’s unique tax structure and its role in funding public K–12 education, describes the history of school finance litigation and the legislative response, analyzes what adequacy and equity mean for state school finance systems and student achievement, and considers options for improving school finance equity.


Governo Local, Tributação Imobiliária, School Finance