Losing Your Head Over Taxes
The Art of Flying in Formation
Dancing & Gardening Techniques
by Barb
Barb’s Tour of Tropical Topics
Warrant Articles & Timelines
Barbara J. Robinson
Director of Municipal Services
NH Department of Revenue
September 29, 2005
How to Pass the Budget For The Twin’s New School
Or Perhaps - Animal Obedience Charter School
Pointing You in the Right Direction
• RSA 21-J:34 Tech.Assistance
• RSA 21-J:35 Tax rates• RSA 32 Budget law• RSA 40:13, if SB2• RSA 198:20-b• Phone: 271-3397
Technical Assistance Available
• Suggested Warrant Articles
• School Meeting Timeline
• SB2 Official Ballot Vote
• Web site: www.nh.gov.revenue
• DRA Auditor at 271-3397
Today’s Topics
• What’s New?
• Tax Rate Process
• General Rules
• Budget Committees
• How to Stay Out of Trouble
• SB2
What’s New?Education Funding Plan
Unanticipated Revenue < $5,000
“No Means No” (2nd year)
SB2 Default Budget Form (2nd year)
Overview of the ProcessGrant calculated by DOEState Education Tax Calculated by DRAYour Budget PreparationHold Hearing(s)Post Warrant & BudgetTown/School Meeting Vote on BudgetMinutes & Forms to DRA to Review (April)DRA Review More Forms after September 1Tax Rate = $
General RulesFollow RSA 32 Requirements
Postings, hearingsSum Certain
Gross AppropriateEven Food Service
All Appropriations on Posted Budget Don’t Do a “SWEEP” Article10% Rule (if budget committee)
Budget CommitteeAdopt Under RSA 32:15Review ExpendituresPrepare Budget to Present to Voters 10% Rule –Appropriations not greater than
110% of budget committee amountPrepare SB2 Default Budget if Delegated Under RSA 40:14-b
SB2 Form of Government
Ballot Vote with 2 Sessions March, April, or May 3/5 Vote on Bonds/Notes Default Budget if Op. Budget Fails Default Budget Form
How to Stay Out of Trouble Flying in formation?
Avoiding Crash Course?
Technical Assistance to HelpPage 2 Reasons for DisallowancePages 3-6 Trusts and Capital Reserve FundsPage 6 Long-Term BorrowingPage 10 LeasesPage 11 Supplemental/DeficitPage 12 “Up To” WordingPage 13 Collective Bargaining
Black & White Presentation on Gray Areas
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