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New Hampshire Supreme Court Ruling Sets Stage for Decision on School Funding

  • On Tuesday, the New Hampshire Supreme Court ruled 3-1 that the Statewide Education Property Tax system complies with the state constitution, reversing a previous decision by a lower court.
  • This ruling overturned Rockingham Superior Court Judge David Ruoff’s 2023 declaration that the SWEPT system was illegal due to unequal tax collection and unconstitutional use of negative tax rates.
  • The court affirmed that SWEPT collects about $363 million annually, assesses uniform tax rates based on equalized property valuations, and permits municipalities to keep excess revenue which some wealthy towns use to lower local taxes.
  • The state Supreme Court ruled in a 3-1 decision that the education property tax meets constitutional standards of equality and uniformity, with the court’s leading opinion affirming the tax's consistent application. However, Associate Justice James Bassett dissented, contending that the tax system results in varying effective rates across communities, unfairly burdening less affluent areas.
  • The decision upholds the Legislature’s authority over tax spending but leaves open concerns about school funding adequacy and the pending ConVal case, suggesting ongoing debate over education finance in New Hampshire.
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New Hampshire Union Leader broke the news in New Hampshire, United States on Tuesday, June 10, 2025.
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