Budget committee reviews SB2 changes and how the town'passed 4% tax cap interacts with deliberative and voting sessions

Committee Chair (Speaker 2) gave a detailed briefing on SB2 (official ballot referendum form) and how Brentwood''s local 4% tax cap (RSA 32:5'b) operates in the new two'session structure. He explained that the deliberative session replaces the old business meeting and allows amendment of warrant articles (including increasing appropriations) by simple majority, while the voting session at the polls is the final adoption step.

Key mechanics and examples were discussed: if the deliberative session amends an operating-budget appropriation so that cumulative warrants exceed the 4% tax cap, then any warrant that causes the cap to be exceeded will require a 3/5 majority at the polls to adopt. The chair cited RSA 32:5'b and explained the unusual statutory shortcut that if an operating-budget appropriation is amended above the cap at deliberative session but fails to receive a 3/5 majority at the polls, the appropriation must be reduced to fit the tax cap (rather than automatically defaulting to the previous year's default budget). Committee members explored hypothetical orders of warrants that could trigger 3/5 thresholds, and members discussed the moderator's role and the practical need for voter education before the deliberative session and the polls.

Why it matters: Under SB2, ordering and cumulative totals of warrant articles can create cases where some articles require supermajority votes at the polls while others do not. The Department of Revenue Administration (DRA) will verify the math and can enforce removals if a warrant or appropriation violates the statutory cap.

Next steps: Members recommended public education before the deliberative session, scenario planning for likely outcomes, and close coordination with the select board and moderator so clerks and poll counters understand when a 3/5 threshold applies. No changes to budgets were made at the meeting.