Front Cover: Manchester, New Hampshire at sunset in late winter.
Official Publication of the New Hampshire Municipal Association 25 Triangle Park Drive • Concord, New Hampshire 03301 Phone: 603.224.7447 • Email: info@nhmunicipal.org • Website: www.nhmunicipal.org
New Hampshire Municipal Association: NEW HAMPSHIRE TOWN AND CITY (USPS 379-620) (ISSN 0545-171X) is published 6 times a year for $25/member, $50/non-member per year, by the New Hampshire Municipal Association, 25 Triangle Park Drive, Concord, New Hampshire 03301. All rights reserved. Advertising rates will be furnished upon application. Periodical postage paid at Concord, NH 03302. POSTMASTER: Send address changes to NEW HAMPSHIRE TOWN AND CITY, 25 Triangle Park Drive, Concord, NH 03301. NEW HAMPSHIRE TOWN AND CITY serves as a medium for exchanging ideas and information on municipal affairs for officials of New Hampshire municipalities and county governments. Subscriptions are included as part of the annual dues for New Hampshire Municipal Association membership and are based on NHMA’s subscription policy. Nothing included herein is to
NHMA A Message from the Executive Director Margaret M.L.Byrnes
Ah, town meeting month! What could be more New Hampshire than that? Recently, I was reflecting on a time in my life when the only “town meeting” I was familiar with was depicted on the TV show Gilmore Girls (although, I suppose, the two types of town meetings aren’t entirely dissimilar). For the over 200 towns with meetings in March—and those with April and May meetings to follow shortly thereafter—may your town meetings be smooth, productive, and civil, and for fans of the show, with as few “Taylors” and “Kirks” as possible.
Town meeting also means that NHMA’s “spring training” is almost here. From our classic one-day Local Officials Workshop to training on road law and management (Hard Road to Travel) and employment law, there is so much available for new and returning elected and appointed officials. Visit our events & training calendar https://www.nhmunicipal.org/events-training for the most up-to-date information and to register.
Meanwhile, in Concord, the end of March also means Crossover: the day bills in the legislature must cross over from their originating chamber to the other chamber (i.e., House bills must go to the Senate and Senate bills must go to the House). Unfortunately, as you’ve probably noticed if you’re following our Legislative Bulletin, the theme of State v. Locals continues to permeate, most recently on display in a hearing on a mandated tax cap question where the prime sponsor referred to town meeting—which is, literally, the purest form of direct democracy in the country—as “voter suppression.”
This theme also continues to dominate the housing debate, although we are pleased to see that both legislators and even the media are starting to appreciate the local perspective. To shed even more light on that perspective, NHMA produced a new whitepaper, Room for Everyone. This publication is not only a key informational document for legislators, local officials, and taxpayers, it also reflects a commitment in our strategic plan to amplify the local government voice by producing more educational and informational public policy materials. The whitepaper, which was featured on WMUR’s NH Business with Fred Kocher in February, shows that the zoning preemption and “blame municipalities” approach to addressing the housing crisis is a smokescreen. We will continue to work to roll back or fix poorly drafted and burdensome mandates that are already affecting many of your communities.
And don't forget: time is also running out to volunteer for NHMA’s Legislative Policy Process! This member-driven process establishes the legislative policy positions that guide staff advocacy activities over the coming legislative biennium. If you are a city or town official, please consider volunteering for one of the legislative policy committees: General Governance & Administration, Finance & Revenue, and Infrastructure, Development & Land Use. The organizational meeting is on April 3 at 9:00 AM.
Last, but certainly not least, this issue also features NHMA annual report. It is always an exhausting (and sometimes bewildering) but an ultimately satisfying experience to look back over the past year. Enjoy!
Warmest regards,
Margaret M.L. Byrnes, NHMA Executive Director
HAPPENINGS
Is something new and exciting happening in your city or town? We'd love to include it in Town & City! Email us at publications@nhmunicipal.org
BEA Honors Town of Exeter as Housing Champion
The New Hampshire Department of Business and Economic Affairs (BEA) on Jan. 20 recognized the Town of Exeter as a Housing Champion for its leadership and commitment to addressing the state’s housing needs through its innovative local policies and partnerships.
The town earned the designation from BEA’s InvestNH housing program for its meaningful action to expand affordable and accessible housing that aligns with community goals. It is one of 10 communities, including Newmarket, Rye, and Hampton, recognized for their proactive approaches to land use, zoning, and permitting that encourage housing development while maintaining local character. With 18 communities designated in 2024, there are now a total of 28 Housing Champions around the state.
As part of the Housing Champions initiative, BEA awarded $5 million statewide through 11 grants that supported 2,700 new housing units. The housing production grant realized the completion of approximately 400 housing units. The infrastructure improvement grants supported the production of 2,300 new housing units, helping communities move forward with projects that will increase workforce housing and encourage economic growth.
The Housing Champions program, established in 2023, is another key component of the state’s strategy to help communities address housing challenges through innovative, locally driven policies. InvestNH, established in 2022, has supported the creation of nearly 5,000 housing units and provided technical assistance to more than 70 municipalities across the state.
The Rural Economic Development Tool
This tool puts powerful, rural-specific data directly into the hands of the people building local economies. Designed for rural leaders, entrepreneurs, economic developers, and researchers, the tool brings together 25 critical indicators that shape economic growth through technology-driven businesses—all in one
clear, accessible platform. No data team required. Users can explore county- and regional-level insights and benchmark their community against peer counties, similar levels of urbanization, and state trends— revealing where opportunity is emerging and where targeted investment can make the biggest impact.
Head to https://ruralinnovation.us/resources/mappingand-data-analytics/rural-economic-development-tool/ for more information.
Save the Date: April 13-17, 2026, NHDES Water Infrastructure Funding Workshop
This online workshop will include a series of virtual sessions focusing on updates regarding funding programs administered by NHDES, asset management, sustainability, drinking water funding process, clean water disbursements, lead service lines, PFAS, and borrowing basics.
The intended audience includes current/future loan recipients, community/financial decision makers, public works directors, city/town managers, commissioners, selectmen, municipal and regional planners, consultants/ engineers, operators, and others interested in the NHDES-administered funding programs.
For more information, head to: www.des.nh.gov/event/ water-infrastructure-funding-workshop-week-2026
Margaret Byrnes Discusses “Room for Everyone” on WMUR’s NH Business
For more background on the success of state and local partnerships and the troubling drift to heavy-handed state preemption of local options, check out NHMA’s recently released whitepaper, “Room for Everyone,” which traces the roots of the housing deficit back nearly two decades, outlining the economic, demographic, and market forces that fueled rising prices and constrained supply. The NHMA paper, which was featured on WMUR-TV’s NH Business segment also advocates for renewed partnership between the state and municipalities, emphasizing that effective housing policy must include infrastructure investment, targeted incentives, and flexible, locally tailored tools.
What
Affects Property Taxes in Hew Hampshire?
PROPERETY TAXES IN NH from page 5
Upcoming Events
MARCH
CASA of NH Informational Webinar
12:00 pm – 1:00 pm
Thursday, March 12
Zoom
NHMA Board of Directors Meeting
9:30 am – 12:00pm
Friday, March 20
For more information or to register for an event, visit our online Calendar of Events at www.nhmunicipal.org. If you have any questions, please contact us at registrations@nhmunicipal.org
APRIL
Tax Deeding Webinar
12:00 pm – 1:00 pm
Wednesday, April 1 Zoom
Tax Caps Webinar
12:00 pm – 1:00 pm
25 Triangle Park Drive, Concord, NH 03301
From Designation to Deals: Municipal Playbook for Opportunity Zones 2.0
Webinar
12:00 pm – 1:00 pm
Wednesday, March 25
Zoom
Wednesday, April 15 Zoom
NHMA Board of Directors Meeting
9:30 am – 12:00pm Friday, April 17
25 Triangle Park Drive, Concord, NH 03301
Local Officials Workshop 9:00 am – 4:30 pm
Wednesday, April 22
25 Triangle Park Drive, Concord, NH 03301 and Zoom
For the most up-to-date event and training information, please visit the NHMA website at www.nhmunicipal.org. Event times and dates are subject to change. Thank you.
Tech Insights
Tips on how to copy formulas and data to other cells
Tammy Letson, Government Finance Specialist
Copying data or a formula from one cell to another is a huge time saver, until it doesn’t work. In this article I will show you a few tips and tricks to hopefully reduce or eliminate the pain of it not working.
Autofill – Have a column or row where you want to have a series of dates, numbers, months, etc? Type in the first one or two of the series. Click on the cell or cells and look at the lower right corner of the outlined cell(s). There will be a small solid square. Click that square and drag to the left or down and the cells will automatically fill in.
Maybe it wasn’t exactly what you were looking for. Microsoft guessed what you wanted but they guessed wrong? That’s okay. You can usually correct Microsoft’s assumption. When you dragged to where you wanted the data, a symbol appeared in the lower right corner of that section. Click that symbol and you have a series of options to let Microsoft know what you really wanted. Maybe you wanted the selection copied, or you wanted the first of every month (choose month) instead of every day of the month.
Copying the same exact formula to another field – What if you need the same exact formula in another cell? If you copy the cell and paste it into another, Microsoft tries to be helpful and updates the rows or columns when you paste. Instead of copying the cell, highlight the formula and copy it with Ctrl C. Then go to the cell you want it in and paste.
Copy the formula from the cell above or to the left – Are you in a cell that needs the formula from the cell right above it? Simply press Ctrl D and the cell will copy down changing the references down one row. To copy the formula from a cell to the left, press Ctrl R
Copying a formula across a row or down a column –Do you have a formula in a cell and need it copied down a column or across a row and have the formula update the reference cells automatically? You can copy the formula and
paste it to the cell(s) you want, you can click the square discussed above and drag it across the columns or down the rows. Or, if you want to copy the formula down a column and have data in the cells to the left of the formula, you can simply double click the square and it will automatically copy the formula down the column as long as there is data on the left.
Locking a reference cell in a formula – So maybe you just used the option above to copy down a formula that determines the percentage of an amount out of the total. The problem is that when the formula was copied down, it did not stay locked on the total amount. The reference kept moving down every time the formula was copied down. That is a quick, easy fix. Putting a $ in a cell reference tells the formula to not change that section of the reference. If you want to make sure the cell B2 does not change when the formula is copied down and across, you place a $ in front of both the B and the 2 so you end up with $B$2. If you only want the column locked but not the row, you only have the dollar sign in front of the letter B to end up with $B2. If you want the column to be able to change but not the row, you place a dollar sign in front of the 2 to end up with B$2. If you are in or next to the cell reference in the formula, the F4 button rotates through those options.
Copying the formatting – Maybe you don’t want the data copied over, but you do want the formatting. On the Home tab of the ribbon, look in the Clipboard section – usually the section all the way or just one section over on the left. You should see a paintbrush. Click on the cell(s), row(s), column(s) or section(s) you want to copy the formatting from then click on the paintbrush. When over a cell, your icon now looks like a + and the paintbrush. Now click on the cell(s), row(s), column(s) or section(s) you want to paste the format to.
If you have shortcuts, formulas, tips or tricks you want to share or have me explain, please email NHMA. I will be happy to try to incorporate those requests in future articles.
ncluding retained 2025 bills, NHMA is currently following more than 350 bills that could impact municipal government. While no two legislative sessions are alike, here are four topics we believe you will be hearing a lot about over the coming months:
Zoning and land use: There are close to 100 bills dealing with local zoning and land use in 2026. While several bills seek to expand the erosion of local choice that began in earnest last year, others attempt to revise some of the most onerous changes and restore balance. Other bills would expand or create new voluntary affordable housing programs and incentives; however, in a non-budget year, these efforts will be an extremely tough sell. NHMA continues to support balanced, community-driven growth that delivers needed housing and commercial development while managing local impacts through creative, shared solutions.
Property taxes/municipal budgets: We’re following 50-plus bills dealing with budget caps, overriding tax caps, property tax exemptions, and new disclosure requirements for warrant articles and/or tax bills. There are also multiple proposals to impose additional assessments on high-value, non-primary residences.
Risk pools: The conversation on the appropriate way to regulate public employee insurance risk pools that ended last year in a stalemate between the House and Senate picked back up in February. Pools are created by cities, towns, counties, and school districts to reduce risks and associated insurance costs, shifting risk from an individual political subdivision to the pool. NHMA supports the ability of members to establish and govern the pools and understands that clear regulations that protect the members and allow the pools to operate are necessary. With health insurance being a huge driver of municipal costs, regularly outpacing inflation,
resolving these regulatory disagreements is crucial.
Right-to-know: There are several attempts to define “citizen,” one of which (SB 626) would be beneficial for municipalities struggling to respond to “fishing expedition” requests from out-of-state vendors or AI bots.
Stay Connected
Due to magazine publication deadlines, some of the bills referenced above may be killed or retained by the time you read this. The best way to stay up to date on the biggest bills impacting municipalities is by subscribing to NHMA’s weekly Legislative Bulletin. Every Friday during the legislative session, NHMA emails out the Bulletin, which provides updates, previews, and reviews of key actions taking place in legislature. Members who haven’t already subscribed to the Bulletin can do so through the member portal. Members can subscribe to the Bulletin through our member portal at: https:// nhmunicipal.weblinkconnect.com/portal
In addition to our weekly Legislative Bulletin, NHMA provides members access to FastDemocracy, an online bill tracking platform, for efficient, real-time updates to legislative activity of interest to members. This tool can help ensure that you know when the bills that you care about most are scheduled for public hearing or votes. Visit our online Bill Tracker page at https://www.nhmunicipal.org/nhma-bill-trackerfastdemocracy to learn more and feel free to subscribe to weekly or daily updates on specific bills of interest.
What else is on your mind? If there are particular bills that your municipality is concerned about or bills you have been communicating with your legislators on, please let us know by contacting governmentaffairs@ nhmunicipal.org.
Legal Q and A
Non-Public Session Guidance
Jonathan Cowal, Legal Services Counsel
Non-Public Sessions are an optional provision covered under RSA 91-A:3 which allows a public body to recess from a public session of a meeting and enter into a closed session for a specific purpose. This guidance document will provide practical advice on how and when to enter into nonpublic session as well as some other important legal considerations.
Q. Is the issue something that can be addressed in a non-public session or is it a non-meeting?
A. There is a distinct difference between a nonpublic session and a "non-meeting". A non-public session occurs during the course of a properly noticed public session under RSA 91-A. You still need to take minutes, the public is still allowed to attend the public portion of the meeting, and proper notice must have been provided. This is different than a non-meeting which does not require notice, public access or minutes. So, your first step is to determine if the issue qualifies as a non-meeting. RSA 91-A:2 lists matters which are not meetings. It says as follows: "Meeting" shall also not include:
(a) Strategy or negotiations with respect to collective bargaining;
(b) Consultation with legal counsel;
(c) A caucus consisting of elected members of a public body of the same political party who were elected on a partisan basis at a state general election or elected on a partisan basis by a town or city which has adopted a partisan ballot system pursuant to RSA 669:12 or RSA 44:2; or
(d) Circulation of draft documents which, when finalized, are intended only to formalize decisions previously made in a meeting;
provided, that nothing in this subparagraph shall be construed to alter or affect the application of any other section of RSA 91-A to such documents or related communications.
Q. Does the topic qualify for non-public session under RSA 91-A:3?
A. A public board or body may only enter into nonpublic session if the topic falls under one of the categories listed in RSA 91-A:3, paragraph II. Even if the issue may meet the statutory standard to be eligible for non-public session, the board can still choose to remain in public session. Remember, non-public is the exception, not the rule. In order to enter into non-public session, a specific process must be followed. First, a motion to enter into non-public must be made, citing the specific provision under RSA 91-A:3, II. Next, someone must second that motion. Finally, a majority of the board must approve the motion via a roll call vote. Only then can the board properly enter into non-public session.
Q. Do we need to provide notice to someone that they may be discussed during nonpublic session?
A. No, this is not currently a statutory requirement. Public boards and bodies do not need to notify someone that they will be discussed during non-public session. However, it is important to remember that if the board is entering into nonpublic under RSA 91-A:3, II(a), The dismissal, promotion, or compensation of any public employee or the disciplining of such employee, or the investigation of any charges against him or her, the employee may have a right to a public hearing. If that is the case you will want to notify the affected employee to see if the wish to have a public hearing.
Q. Can the board ask for additional details before deciding if they wish to enter into non-public session?
A. Yes. Remember, the board gets to choose if they wish to enter non-public session and they should only enter non-public if it meets the statutory requirements. Therefore, it may be necessary for someone to provide more detail in their motion to enter non-public in order for the board to make a decision.
Q. Can the board vote and make decisions in non-public session?
A. Yes, non-public session is treated much the same as public session. The board may vote on issues, make decisions, and hear information from relevant individuals. The only difference is that all votes must be done by roll call. Also, it is important to keep in mind that only those whose presence is absolutely necessary should be allowed to attend non-public session.
Q. What about meeting minutes?
A. Minutes must be kept during non-public session. However, just because the minutes are from nonpublic session does not mean that they are sealed by default. That is a separate decision that must be made.
In many cases, the issues around the sealing of minutes can be avoided by keeping very simple minutes that do not contain confidential information. If there is nothing confidential or inflammatory in the minutes, then there probably is no reason to seal them, and a problem is avoided. The law requires only that the minutes include the names of members present, names of persons appearing before the public body, and “a brief description of the subject matter discussed and final decisions.” Thus, depending on the circumstances, it might be perfectly legitimate for the minutes to simply list the people present and then state a very brief overview of what was discussed.
Of course, more detailed minutes will be necessary in some circumstances, and there may be occasions when inclusion of confidential discussions is unavoidable.
Q. What are the rules for sealing non-public meeting minutes?
A. The law doesn’t actually say that non-public meeting minutes can be sealed, and so it is
somewhat improper to say that you have sealed the minutes. Instead, the law allows minutes to be withheld for very specific reasons. Let’s look at what the statute specifically says:
“Minutes and decisions reached in nonpublic session shall be publicly disclosed within 72 hours of the meeting, unless, by recorded vote of 2/3 of the members present taken in public session, it is determined that divulgence of the information likely would affect adversely the reputation of any person other than a member of the public body itself, or render the proposed action ineffective, or pertain to terrorism, more specifically, to matters relating to the preparation for and the carrying out of all emergency functions, developed by local or state safety officials that are directly intended to thwart a deliberate act that is intended to result in widespread or severe damage to property or widespread injury or loss of life. This shall include training to carry out such functions. In the event of such circumstances, information may be withheld until, in the opinion of a majority of members, the aforesaid circumstances no longer apply.”
Therefore, if the content of the minutes does not meet one of those very specific requirements, the minutes should be released to the public. If the minutes do meet the standard, and two-thirds of the board members vote to withhold them, they can only be withheld for as long as necessary. This means that your board needs to keep track of these withheld minutes and needs to have a process for reviewing withheld minutes periodically to see if they can be released. There is no such thing as “sealing minutes indefinitely”.
Finally, RSA 91-A:3 was recently amended to require that municipalities keep a running list of all withheld minutes the list must identify the public body and include the date and time of the meeting in nonpublic session, the specific exemption under paragraph II on its face which is relied upon as foundation for the nonpublic session, the date of the decision to withhold the minutes or decisions from public disclosure, and the date of any subsequent decision, if any, to make the minutes or decisions available for public disclosure.
Stay Informed with our Bill Tracker
Track key legislation affecting New Hampshire municipalities in real time. The New Hampshire Municipal Association (NHMA) advocates for the interests of cities and towns at the New Hampshire General Court and state agencies. With the legislative session running January to June, NHMA tracks state actions that could significantly affect the state's 234 municipalities.
• Real-time updates on legislative activity through FastDemocracy
• Access to bills categorized by legislative topic
• NHMA's stance on key measures
• Optonal daily or weekly email updates with new bill actions and upcoming hearings
• No account is required to access FastDemocracy, but members can create one for additional customization
Our Training Archive is a valuable benefit available to all NHMA members. Behind the member wall on our website, you'll find a library of recorded trainings, at no additional cost. These sessions offer practical guidance and support for your ongoing learning and professional development.
The Training Archive is just one of the many resources included with your NHMA membership. Explore the Training Archive today and make the most of all your membership benefits!
NEW HAMPSHIRE ASSOCIATION OF REGIONAL PLANNING COMMISSIONS
Grants & Grant Writing: Turning Community Priorities into Action
Michelle Moren-Grey (NCC), Todd Homer (SWRPC), Kyle Pimental (SRPC), Jen Czysz (SRPC)
From Vision to Funding
Throughout New Hampshire, municipalities and their nonprofit partners are working to meet growing community needs with limited local, state, and federal resources. Grants can be powerful tools to advance local priorities—but they are most effective when they are used strategically, grounded in community planning, and supported by the capacity to successfully manage them.
Successful grant outcomes begin long before an application is submitted. Competitive projects are rooted in local plans, informed by data and public input, and aligned with clearly identified community needs such as housing, infrastructure, economic development, transportation, and resiliency. Understanding the broader grant landscape, preparing projects through early planning and design, and realistically assessing local capacity are all critical steps in moving from a community vision to a grant-ready project.
Just as important, being awarded a grant is only the beginning. Compliance requirements, procurement rules, financial tracking, and reporting can all influence whether a project succeeds once funding is secured. For many communities, navigating these responsibilities—and avoiding common pitfalls—can be challenging without additional support.
Municipalities do not have to approach this work alone. Regional Planning Commissions (RPCs) play a key role in helping communities plan, identify funding opportunities, prepare competitive applications, and manage grants effectively. By treating grant readiness as an ongoing practice rather than a one-time task, communities can position themselves to pursue funding opportunities that truly advance local goals and deliver lasting public benefits.
Laying the Groundwork for Success
Grants are most effective when they are used as leverage to advance community-identified priorities, rather than when projects are created simply to pursue available funding. Competitive grant applications must demonstrate a clear connection to local plans, such as projects identified in Master Plans, Capital Improvement Programs, Watershed Management Plans, and Hazard Mitigation Plans. Additionally, documented public input signals to funders that a project is intentional, strategic, and locally supported. When used in this way, grant funding can help move priority projects toward implementation.
Competitive grant applications are built through early planning and preparation, clearly defining a data-supported need, aligning with community and program goals, presenting a realistic scope, budget, and timeline, and demonstrating both project readiness and the capacity to follow through. They should be informed by prior work such as engineering studies, designs, vulnerability assessments, or long-range planning documents. Communities that invest time upfront to define problems, evaluate options, and align solutions with local priorities are better positioned to respond quickly and competitively when funding opportunities arise.
Understanding the grant landscape is essential to moving projects from vision to implementation.
Municipal grants span areas such as planning, infrastructure, housing, economic development, transportation, and resiliency, with funding available from state, federal, regional, and foundation sources—often requiring a local match in cash, staff time, or volunteer hours.
Equally important, being awarded a grant is only the beginning. Municipalities and organizations must be prepared to manage ongoing responsibilities related to compliance, procurement, financial tracking, and reporting. Asking whether an organization can manage a grant is just as important as determining whether it can be awarded. Limited capacity does not necessarily mean a community should not apply, but it may indicate a need to budget for grant administration or management support.
Utilizing the Regional Planning Commissions
Municipalities do not need to navigate, apply for, and manage grants on their own. Regional Planning Commissions can assist at every stage, including project development and scoping, data and mapping analysis, identifying aligned funding opportunities, and providing letters of support or regional context. They can also help connect communities with additional resources and partners to strengthen both applications and implementation. Engaging the RPCs early and often leads to stronger, more competitive proposals and smoother project execution. The following case studies illustrate how these services have helped communities successfully move projects from concept to completion.
Sunrise Lake Watershed Management Plan Implementation Phase I – SRPC Region
The Strafford Regional Planning Commission (SRPC) is currently providing grant administration and project coordination services to the Town of Middleton to advance priority actions from the 2021 Sunrise Lake Watershed Management Plan. In 2024, SRPC prepared and submitted a successful NHDES Watershed Assistance Grant proposal on the Town’s behalf, securing $62,885 to address declining water quality and the increasing frequency of cyanobacteria blooms.
The project includes several stormwater control measures, including the installation of rain gardens at Hampshire Shores Beach and the Sunrise Lake Lands Association Beach; replacement of a culvert under Lake Shore Road and related drainage improvements; and a demonstration shoreline buffer project in partnership with the NHDES SOAK Team. It also supports development of a septic system regulation and additional bacteria sampling at the Lake Lands beach.
SRPC’s role extends well beyond grant writing. The Commission is serving as the Town’s project manager, procurement agent, land use and regulatory coordinator, and community engagement lead. SRPC is responsible for coordinating with NHDES, managing reporting and reimbursement requests, documenting in-kind match, and ensuring compliance with all other state grant requirements. SRPC is also leading the selection and oversight of an engineering consultant to develop project designs, while taking on additional responsibilities, such as assisting with Shoreland permitting, to minimize consultant costs and maximize the value of grant funds.
Through ongoing coordination with lake associations, the Sunrise Lake Watershed Advisory Committee, and other stakeholders, SRPC is helping the Town translate growing community momentum into measurable, cost-effective watershed improvements.
Drinking Water Improvements at Base Hill Cooperative – SWRPC Region
Southwest Region Planning Commission recently served as grant writer and administrator for a drinking water improvement project at the Base Hill Cooperative, a resident-owned manufactured housing community with roughly 150 residents in Keene, NH. The existing water system was experiencing regular leaks and failures due to its age, leading to grossly inflated water bills for homeowners. SWRPC assisted the City of Keene and the Cooperative in assembling an application
to the Community Development Block Grant (CDBG) Program, which focuses on projects that benefit low- and moderate-income households. The $500,000 CDBG award was matched with a grant from the NH Drinking Water and Groundwater Trust Fund and a loan from the NH Community Loan Fund to develop a funding stack that could fully support the project. The new drinking water system has been installed, helping to ensure the preservation of over 50 naturally affordable, owner-occupied housing units.
Outdoor Recreational Trail Hub – NCC Region
The Gorham Trail Hub Project is a community-driven initiative designed to strengthen outdoor recreation infrastructure and support economic vitality in downtown Gorham, NH. The project responds to increased year-round trail use that has outgrown existing facilities, creating challenges related to wayfinding, user safety, parking, and access to local businesses.
In the early stages of project development, NCC worked closely with the Town of Gorham and partners to help identify key components needed for a competitive, fundable project. NCC assisted in confirming alignment with identified funding opportunity priorities, as well as relevant local and state planning and economic development goals. Funding support was leveraged to design and implement a centralized trail hub that improves trail connections, amenities, and visitor information. NCC’s role extended beyond project development to include ongoing grant administration through project completion. Our familiarity with both the project and its funding sources helps ensure grantees remain on track with grant compliance requirements, access timely guidance, and successfully navigate reporting and implementation milestones. Once completed, the Gorham Trail Hub Project will enhance access to the region’s trail network, support local businesses, and position Gorham as a gateway community for outdoor recreation—delivering lasting economic and qualityof-life benefits for residents and visitors alike.
Achieving Lasting Impact
By approaching grants strategically, grounded in local priorities and thoughtful planning, municipalities and nonprofits can turn community visions into funded, achievable projects. Early preparation, alignment with plans and data, and a realistic understanding of capacity are all critical to success, while ongoing support from Regional Planning Commissions can help navigate the complexities of applications, compliance, and implementation. When communities treat grant readiness as an ongoing practice rather than a one-time effort, they position themselves to not only secure funding but also deliver projects that make a meaningful and lasting impact.
Don’t Let Sneaky Errors Sabotage Tax Deeds
C. Christine Johnston NHMA Legal Services Counsel
Municipal officials and employees in New Hampshire spend a lot of time thinking about property taxes. What they may not spend enough time thinking about, however, are tax liens and tax deeds. In particular, they may not be paying nearly enough attention to the many complicated procedural steps involved in tax billing, liens, and deeds which, if not followed correctly, can doom the process from the start. In a state so heavily reliant upon property tax revenue, it behooves each municipality to eliminate as many procedural errors as possible so that tax deeds, the most powerful tool in the box for recovering delinquent taxes, can be used effectively.
A tax deed is significant. It transfers complete ownership of the property “in fee simple absolute” to the town or city and takes it away from the delinquent taxpayer. RSA 80:91; Burke v. Pierro, 159 N.H. 504 (2009); First NH Bank v. Town of Windham, 138 N.H. 319 (1994). It extinguishes outstanding mortgages and can even, in some cases, take priority over an IRS lien. RSA 80:77-a; 26 U.S.C. §§ 6323, 7425. However, none of these things will happen unless the tax billing, liening, and deeding processes are conducted properly.
The reason the process is so critical is that, by taking a tax deed, a town or city seizes ownership of private property. Under Part I, Article 12 of the N.H. Constitution and the Fifth Amendment to the U.S. Constitution, this is a big deal. It can only occur under very specific, controlled circumstances that give the property owner every opportunity to avoid it and to recover the property or the excess value of the property over what they owe. Each aspect of property taxation is governed by a statute that explains what to do, how to do it, and when, and it is all designed to give the taxpayer the information and time to cure any delinquency. When there are mistakes at any point in the process, courts can (and do) invalidate not only that step but also everything that occurred after it. See Olson v. Town of Fitzwilliam, 142 N.H. 339 (1997).
What makes this trickier is that mistakes may have occurred years, even decades, before they are discovered. They may be uncovered when it is time to take property by tax deed and someone reviews the file. A mistake could be found when a municipality prepares to sell property that was taken years earlier by tax deed, or when a former owner (or their heir) realizes what has happened and sues to recover the property. In many cases, these issues cannot be fixed after the fact. Mistakes are often expensive, resulting in lost tax revenue, lost interest and costs, and extra attorney’s fees to resolve problems, quiet title to property, and defend lawsuits.
So what, you think – the law limits the amount of time a tax deed can be challenged in court, right? Well, yes and no. RSA 80:78 says “no action, suit or other proceeding shall be brought to contest the validity of an execution of the real estate tax lien or any collector’s deed based thereon after 10 years from the date of record of the collector’s deed…” However, this statute of limitations (and the similar statute that applies to the traditional tax sale process in RSA 80:39) may not apply if the notification requirements which are designed to give the taxpayer the opportunity to pay the taxes or challenge the tax deed were implemented incorrectly. See J&N Fieldstone Supply, Inc. v. BHC Dev. Corp., 146 N.H. 500 (2001).
What Could Go Wrong?
Here is a (non-exhaustive) list of procedural requirements that must be occur over the course of several years to result in a valid tax deed:
• Tax bills sent to the correct parties at the correct addresses: RSA 73:10; RSA 76:10-:11.
• Notice of impending tax lien: the municipality’s automatic tax lien expires one year from October 1 following the assessment of the tax unless it is “perfected.” Notice of the impending execution of a tax lien must be sent to all owners at least 30 days in advance, including all required information, return receipt requested. RSA 80:59-:60.
• Affidavit of tax lien: the tax collector issues to the municipality, and within 30 days thereafter records in the registry of deeds, an affidavit of all tax liens which must include the names of owners, description of the property, total amount of the lien, and date and place of execution of the lien. RSA 80:61 and :64.
• Notice of tax lien to mortgage holders: within 60 days after execution of the tax lien, all mortgage holders must be sent notice of the lien with all required information. RSA 80:65-:66.
• Notice to NH DHHS: if there is a lien on property for old age assistance, notice must be given to the Commissioner of DHHS within 60 days after execution of the tax lien. RSA 80:68.
• Notice of impending tax deed: at least 30 days before executing a tax deed, notice must be sent to all owners and mortgage holders, return receipt requested, including all required information about the property, amounts owed, redemption rights and process, and a warning of the loss of legal interests in property. RSA 80:76-:77-a.
• Notice to IRS of impending tax deed: notice must be sent at least 25 days prior to executing a tax deed to avoid automatic IRS priority over municipal interests. 26 U.S.C. §§ 6323, 7425.
• Recording the tax deed at the registry: RSA 80:78 (10-year statute of limitations does not begin running until the date on which tax deed is recorded).
Mistakes in any of these steps often go unnoticed until much later and, at worst, may prevent the municipality from ever collecting the taxes. “Because the power to tax arises solely by statute, the right to tax must be found within the letter of the law and is not to be extended by implication.”
Pheasant Lane Realty Trust v. City of Nashua, 143 N.H. 140, 143 (1998). This principle leads to some unfortunate problems for towns and cities:
• Not Taxing a Parcel at All: Occasionally, municipalities “lose track” of a parcel. This might happen when the tax map is updated, or when there is an error updating information after a subdivision, or when property transfer information is put into the system incorrectly. No one notices at the time and eventually everyone forgets that it is an orphan parcel. If a municipality discovers that a piece of property has “escaped taxation,” it has legal authority to impose that tax on the owner, but only if they do it before the end of the year for which the tax is assessed. RSA 76:14. They can never go back and assess the taxes for prior years.
• Taxing the Wrong People: Remember, the whole system is based on the premise that people must be given notice of the taxes that are assessed on their property, notice of any delinquency, and an opportunity to fix the problem. If the wrong person is listed in the tax system as the owner or the person to be taxed, this means the true owner is not getting the tax bills, lien notices, and
deed notices, and may never be considered “on notice” that bills are being issued but not paid.
Municipalities have only a limited time to fix this mistake before they lose the ability to assess the tax to the right person. If property has been taxed to the wrong person, the municipality may abate those taxes and impose them on the correct person – but only until the end of the year for which that tax was assessed. RSA 76:14. If the wrong person was taxed in prior years, that cannot be corrected, so those taxes might never be collected.
• Not Notifying All Owners: If there are multiple owners of a parcel, notices sent to some but not all of them do not satisfy the statutory requirement of providing notice to all of the owners and giving them an opportunity to fix the problem before they lose their property. This means a tax lien would not be valid or enforceable as to an owner who was not sent the notice, and neither would any tax deed based on that lien. See Olson v. Town of Fitzwilliam, 142 N.H. 339 (1997). At least one superior court has also ruled that a single notice of impending tax lien sent to husband and wife property owners at the same address, with both names on the notice itself but only one name on the envelope, was only effective as to the spouse whose name was on the envelope. It did not affect the interests of the other spouse.
How could this happen? Sadly, there are many ways. Names can be missed when entering information into the tax system from deeds and PA-34 Forms (Inventory of Property Transfer). Names can also be missed when entering information from the Notice to Towns and Cities (RSA 554:18-a) regarding people who have inherited real estate, and the form itself may contain errors. Mistakes may have occurred when transferring older, paper records into the electronic system. In some cases, the information may all be in the system but difficult to use properly. Assessing software may not list all of the names (showing an “et al.” or something similar), or may list them on multiple lines which may not be noticed. Software has also been known to generate only a single notice and use only the first name if multiple owners are all listed on the same line. However, regardless of what the software does, the municipality’s obligation under the law to notify all owners is the same.
• Not Notifying Mortgage Holders: If a tax deed is taken properly, it should extinguish any outstanding mortgages. However, if notice of the tax lien and notice of the impending tax deed are not both provided to the mortgage holder as required, this does not happen. The tax deed would likely be ineffective as to the mortgage holder and significantly impact the municipality’s ability to recover the delinquent taxes, interest, and costs. See Fannie Mae v. Town of Fremont, 141 N.H. 156 (1996). This might happen if the town or city did not have a title search performed just before sending notices or if they relied on an old search.
• Unknown owners: Sometimes, a municipality knows a parcel exists but cannot figure out who owns it. These tend to be long-standing problems that get shuffled from one person to the next in the office. The goal, obviously, is to assess and collect taxes on all taxable properties, but if no action is taken, these parcels can escape taxation indefinitely.
It may be possible to return such a parcel to taxpaying status by taxing it to “owner unknown,” eventually taking the property by tax deed, and selling it to a new owner. This is what one town did in the 1980s. After the owners of a large tract began selling off small portions of the land in the 1960s, the Town lost track of the remainder parcel and did not notice it until a new tax map was completed in 1981. The tax collector made great efforts to locate the owner: she searched the
available tax warrants, assessment records, and other documents in the Town offices, and went so far as to send letters of inquiry to abutting landowners. Although these efforts helped locate the owners of a number of other parcels, it did not work for this parcel. The Town then began taxing the lot to “owner unknown” at the property address. When the taxes were not paid, all required lien and deed notices were sent as well. The Town eventually took the property by tax deed, sold it to a new owner, and recovered the delinquent taxes from the proceeds. In ruling that the Town had satisfied its obligations under the statute, the NH Supreme Court noted that “due process simply required the town to undertake reasonable efforts, not Herculean ones, to determine the identity of the owner of this property.” Kakris v. Montbleau, 133 N.H. 166 (1990). (The fact that the true owner failed to inform the Town that they were not being taxed at all on their 20+ acres of land for 20 years, despite receiving regular bills for another 2-acre parcel they owned, did not help.)
• Bills and Notices that Fail: A town or city may have difficulty notifying the owner or mortgage holder for a wide variety of reasons: the addressee may have moved and left no forwarding address (or the forwarding request has expired), they may be deceased, the property may be unoccupied/ vacant, a certified mailing may not be picked up or signed for, or the address may be a post office box, to which certified mail cannot be delivered. Is sending the notice enough to satisfy the municipality’s obligation under the law, or does the notice actually have to reach the intended party?
According to the US Supreme Court, actual notice of the taxes, lien, or deed is not required. What the US Constitution requires is “notice reasonably calculated, under all the circumstances, to apprise interested parties.” Jones v. Flowers, 547 U.S. 220 (2006). This doesn’t let municipalities off the hook, however. When a notice is returned, the government has good reason to know that the intended recipient is no better off than if the notice had never been sent. In that case, a municipality has an obligation to take additional “reasonable” steps to reach the person. “What steps are reasonable in response to new information depends upon what the new information reveals.” Jones, 547 U.S. at 234.
• Mistakes in the Tax Lien Affidavit: The tax lien affidavit which is delivered to the municipality by the tax collector and recorded at the registry of deeds is a central part of “perfecting” the municipal tax lien for delinquent taxes. If it does not accurately list the parcels, owners, lien amounts, and date/place of execution of the lien, it will not be effective and the lien will expire “one year from October 1 following the assessment” of those taxes. RSA 80:19, :61, :64. In addition, RSA 80:64 requires the affidavit to include a certification by the tax collector that the information it contains is true. This means the signature/notary block cannot merely include an acknowledgement that the tax collector is the one who signed it; it must also state something to effect that “the undersigned officer swore that the foregoing affidavit was true to the best of his/ her recollection, knowledge, and belief.”
• Recording the Tax Lien Affidavit or Tax Deed Incorrectly: The purpose of recording the tax lien affidavit at the registry of deeds is to give the world (including the owner, mortgage holder, and any prospective owners and mortgage holders) constructive notice of the fact that the municipality has a lien on a specific piece of property owned by a particular person for delinquent taxes. Recording the tax deed serves the same purpose and puts the world on notice that the municipality has taken ownership of the property. Failure to record at all will render the affidavit ineffective and it cannot be used as the basis for a tax deed later. See RSA 80:64. Failure to record the tax deed will mean that the 10-year statute of limitations for challenging the deed will not begin to run. RSA 80:78.
Recording a document with errors can be just as problematic. For example, when a town’s tax records listed the wrong party as the owner, the town took the property by a tax deed with an incorrect reference to the party being taxed. The true owners’ names never appeared in the deed to the town or any other documentation. More than a decade later, the true former owners challenged the tax deed. The town argued that the suit could not proceed because it was barred by the 10-year statute of limitations. However, the court ultimately determined that the 10-year period never began to run because the tax deed was recorded “outside the chain of title,” meaning it included no information that connected it to the true former owners. As a result, the tax deed could not have provided constructive notice to the former owners. The town had also disposed of all of the records relating to the tax lien and deed in reliance on the 10-year statute of limitations, so there was no way to prove that the former owners had received any kind of notice or that the Town had acted reasonably to try to locate them. As a result, the town was not protected by the statute of limitations and the litigation continued. See J&N Fieldstone Supply, Inc. v. BHC Dev. Corp., 146 N.H. 500 (2001).
What Can We Do?
Errors in one or more of the categories discussed above are likely to be lurking in every municipality, and more are waiting to occur every day. While not all of them can be fixed after the fact, some of them can be, and it is certainly possible to reduce new errors and problems. How? A bit of extra care, some education for everyone in the office, and some reasonable efforts to investigate can all help. Here are a few suggestions:
• Everyone must exercise significant care when recording property transfer information in the assessing/tax systems. Municipalities should receive copies of all deeds from the registry and the PA-34 Form (Inventory of Property Transfer). All names should be entered carefully and completely (middle initials count!). When a deed includes information like “f/k/a” (formerly known as) or “d/b/a” (doing business as), it can be an important clue to tie parties and names together. Deeds can be confusing at times and can convey title in a variety of forms and configurations. Some documents that look like they might be transferring ownership of property actually aren’t. There may be questions about which property is involved and how much of it is being transferred. If anything is confusing, someone should ask questions and potentially consult the municipal attorney for advice. It is often much less expensive to obtain legal advice up front than it is to pay to clean up the mistake later.
• If anyone in the municipal office learns of possible changes in ownership due to divorce, death, etc., they should follow up on it. All staff should know to bring things like that to the attention of someone who can do something about it, and that person should take steps to investigate. Particularly in smaller communities, it may be quite effective to simply talk with the people who might know something.
• When an owner is deceased, the municipality can look for information about changes in ownership and mailing addresses by attempting to contact family members, searching obituaries online, searching public records, searching the registry of deeds for death certificates and related information, and can search probate records.
• When properties are listed as “owner unknown” in the system, a municipality can take proactive steps to solve the mystery by conducting some research to find the true owner. This might include
searching municipal records (land use as well as assessing) and the registry of deeds. Looking at records for abutting parcels can sometimes yield clues, such as plans or legal descriptions that indicate who owns the adjoining lands. Letters can be sent and inquiries made to abutting owners. Notices can also be published in the newspaper asking for information about the ownership of the land. In some cases, it may be worth it to ask the municipal attorney or a real estate attorney to look into the matter. Investing a little bit of money up front may save money later and could help return the property to taxpaying status.
• It is worthwhile to determine what the tax/assessing software does with multiple owner names to be sure that notices and bills are generated for each owner properly, for the correct address, and with all names on the envelope and notice if multiple owners are at the same address.
• Encourage everyone in the office to ask questions if any piece of information looks odd or they think it may be a typographical error.
• When taxes become delinquent and lien notices are prepared, it can be a good idea (if the office has the capacity) to check public records to confirm that the names and addresses are correct and complete.
• An updated search for mortgage holders should be run every time lien and deeding notices are being sent. The search should not be limited to the time period after the current owner took title, because older, unreleased mortgages may still be valid and enforceable.
• The template used for tax lien affidavits should be reviewed to be sure it includes a certification that the report of liens is accurate, not merely an acknowledgment that the tax collector is the one who signed it.
• If the notice of impending deed is returned, some other attempt must be made to contact the owner before the tax deed is executed. The easiest step is to send the notice again via first-class mail, which does not need to be signed for. Many people will not collect a certified letter; however, if first-class mail is not returned, there is a rebuttable presumption that it was delivered. Notice might be posted on the front door of the property, or mailed addressed to “occupant” on the envelope. Even if the person is not at that address anymore, there is an increased chance that someone will open the letter and inform the owner. The municipality can contact family or friends, if known. Searches can be run on social media, in probate records, the registry of deeds, or in other public records. If all else fails, notice by publication might be used, although this is only adequate when it is not reasonably possible or practical to give a more adequate warning. This may be an area where legal or other professional help is called for.
• Keep records of every step, all attempts to locate owners, and every attempt to provide notice. Scan every scrap of paper that is relevant, including notices, copies of envelopes properly addressed, certified mail receipts, copies of returned mailings, records and notes of internet searches and other attempts to find owners, information about probate estates, copies of notices published in areas where relatives may reside, and notes on conversations with local people and relatives. If there is no proof of these efforts, it may be difficult to defend the municipality’s actions later. This is even more true when the issue is raised years or decades after the events occurred.
A tax deed is the best remedy towns and cities have to recover delinquent taxes. Investing some effort in the details today will increase a municipality’s ability to use it effectively tomorrow.
Opinion: New Hampshire Property Taxes Are High for One Reason: The State Dumped Its Bills on You.
Jack Wozmak
Jack Wozmak is the County Treasurer of Cheshire County. Any opinions expressed in this article are those of the author and not necessarily of NHMA.
Let’s stop pretending we don’t know why New Hampshire’s property taxes keep going up. The truth isn’t complicated, and it’s not hidden. It’s just politically inconvenient. For ten years, the State of New Hampshire has been quietly pulling money out of education, municipal aid, retirement contributions, nursing homes, and other essential services — and then leaving local taxpayers to clean up the mess. The total bill: $3 billion shifted onto towns, cities, counties, and school districts.
When you compare that downshift to the actual increase in statewide property-tax collections over the same period, you get a number that should outrage every taxpayer in the state: Over the past 10 years, there has been a $1.28 billion increase in local property taxes, according to the Department of Revenue Administration. The state has forced $3 billion down on to the local tax base. Schools and municipalities have worked feverishly to offset this downshifting but there is simply not enough room within local municipal budgets to absorb all the downshifting. That equates to a 234% downshift impact.
If the state had simply kept its commitments and not pushed costs downhill, New Hampshire’s total property-tax levy today would be lower than it was a decade ago. It means every penny of property-tax growth over the decade is because state leaders walked away from their obligations.
School districts got hit worst — $2.1 billion. About 70% of the entire downshift landed on local schools. Why? Because whenever the state cuts aid or underfunds special education, districts are legally required to step in. They don’t have a choice.
Municipalities absorbed $600 million. When the state stopped paying its share of the retirement system, towns and cities had to cover it. When municipal aid dried up, towns had to raise more locally. When road and public-safety funding shrank they raised property taxes.
Counties absorbed another $300 million. Most of this comes from Medicaid nursinghome reimbursement shortfalls. The state made promises; counties had to pay the actual bills. And again, the tool they have is the property tax.
Meanwhile, the state budget routinely reports surpluses. The Rainy-Day Fund grows. Legislators brag about “fiscal discipline.” But that discipline only exists because local property taxpayers have been forced to make up billions in missing state support.
Let’s be clear: New Hampshire doesn’t need a sales tax or an income tax to fix this. It doesn’t need new revenue streams. It simply needs the state to stop raiding local budgets to make the state budget look good.
If lawmakers want to deliver real property-tax relief — not sound bites or blame-shifting — then the path is simple: End the downshifting.
See the next article for a detailed breakdown on downshifting.
The Impact of State Downshifting on Local Property Tax Burdens in New Hampshire
(2015–2025)
The below is content from a memo, provided by Jack Wozmak on December 8, 2025, to the County and State Finance Commission on the impact of downshifting.
Jack Wozmak is the County Treasurer of Cheshire County. Any opinions expressed in this article are those of the author and not necessarily of NHMA. –
lower not large enough to explain the decade’s total levy growth by themselves.
School Districts: ~$2.1 billion (≈70%)
Municipal Governments: ~$600 million (≈20%)
County Governments: ~$300 million (≈10%)
two-thirds of the local tax bill
Background: New Hampshire’s Reliance on Local Taxation
DOWNSHIFTING from page 35
Assuming the 60 / 25 / 8 / 7 % breakdown (school / municipal / SWEPT / county), here’s
(2024)
billion
billion
million
million
$4.74 billion • $3.73 billion (≈ 79%) would be attributable to “local” $1.01 billion (≈ 21%)
• Levy 10 years ago $3.4–$3.5 B
$3.45 B
$3.45 B So: 10-year growth = 4 73���� 3 45���� = 1 28����
• the total statewide property-tax levy today would be lower than it was 10 years ago.
• the total statewide property-tax levy today would be lower than it was 10 years ago.
•
• the total statewide property-tax levy today would be lower than it was 10 years ago.
•
• the total statewide property-tax levy today would be lower than it was 10 years ago.
•
• not large enough explain the decade’s total levy growth by themselves.
•
• not large enough explain the decade’s total levy growth by themselves.
• not large enough explain the decade’s total levy growth by themselves.
• not large enough explain the decade’s total levy growth by themselves.
State downshifting explains all of the property-tax increase over the past decade and actually masked what would have been a decline in local property -tax burden.
State downshifting explains all of the property-tax increase over the past decade and actually masked what would have been a decline in local property -tax burden.
State downshifting explains all of the property-tax increase over the past decade and actually masked what would have been a decline in local property -tax burden.
State downshifting explains all of the property-tax increase over the past decade and actually masked what would have been a decline in local property -tax burden.
DOWNSHIFTING from page 37
State downshifting explains all of the property-tax increase over the past decade and actually masked what would have been a decline in local property -tax burden.
Cordell A. Johnston Attorney at
Representing towns and cities
P.O. Box 252
Henniker, NH 03242
603-748-4019
cordell@cajohnston.com
100 Years of Service: Clerks' Corner
Sherry Farrell, Londonderry Town Clerk, Executive Board Member
And It’s a Wrap! Celebrating 100 Years of the New Hampshire
Town and City Clerks Association
As the past year came to a close, the New Hampshire Town and City Clerks Association (NHCTCA) officially moved into its 101st year of service to the residents and communities of our state. Reaching the century mark offered a meaningful opportunity to reflect on the vital role town and city clerks have played— and continue to play—across New Hampshire.
Town and city clerks are an essential part of every community, connecting our shared history to our future. State legislators recognized early on that this role was critical, initially focused on maintaining records and minutes of municipal meetings. Over time, the position evolved to meet the growing needs of our communities, including a central role in administering elections.
Today, elections in New Hampshire depend on the close collaboration between town moderators and town clerks before, during, and after every election. Together, they work as one team to ensure that every election held in our state is transparent, fair, accessible to all, and that every vote counts. I truly believe New Hampshire’s town and city elections are the best—by far.
A great deal has changed over the first 100 years of the Association. Clerks have taken on responsibilities that now include voter registration and licensing, various tax-related duties, marriage licenses, birth, death, and marriage certificates, and even dog registrations. New challenges continue to emerge, from Right-toKnow laws to electric vehicles and evolving technologies. The clerk’s world is always changing, and clerks consistently rise to the occasion—wearing many hats is simply part of the job.
Most importantly, town and city clerks and their office teams are widely known as the heart of their communities. That may be the one thing that hasn’t changed over the last century— and likely never will. Clerk’s offices are often the first call when residents aren’t sure where to turn. People walk through their doors during life’s most joyful moments, such as welcoming a child, and during its most difficult, such as losing a loved one. Whether someone needs a certified copy of a marriage certificate, a divorce decree, or guidance on where to go next, the clerk’s office is there to help.
The NHCTCA would like to extend its sincere thanks to Governor Kelly Ayotte for issuing a proclamation in recognition of this milestone anniversary. We also thank Speaker of the House Sherman Packard, State Representative Waye MacDonald, Congresswoman Maggie Goodlander, and Secretary of State Dave Scanlan and his team for joining us and supporting this special celebration.
The HR REPORT
An Employer’s Guide to On-Call Pay
Hadley E. Johnson, Esquire
Employers operating in New Hampshire face unique wage compliance challenges during the Granite State’s harsh winters. The last several months have brought challenging weather and lingering questions about how to compensate employees who must remain on-call outside regular working hours to be ready to respond to these weather-related emergencies. This issue is particularly relevant for public employees tasked with snow removal and storm management, as well as first responders who experience increased calls and emergency situations during winter storms and subsequent accidents.
State and federal laws require employers to pay nonexempt employees at least the minimum wage for all “hours worked.” When an employee is actually called in and performs work, that time is clearly compensable. However, determining whether time spent “on-call” but not actively performing work constitutes compensable “hours worked” requires a fact-specific, case-by-case analysis.
The Department of Labor’s (DOL) regulations under the Fair Labor Standards Act (FLSA) provide that oncall time is generally not compensable if employees are not required to remain on the employer’s premises and can effectively use their time for personal pursuits. This remains true even if employees must carry a cellphone, refrain from drinking alcohol, or report within a reasonable time.
While no single factor is dispositive, other relevant considerations include the employee’s ability to leave home, the frequency and nature of calls, flexibility to trade shifts with other employees, restrictions on personal activities, geographic limitations on the employee’s location, response time requirements, and whether the employee actually engaged in personal
activities during on-call periods.
For example, in a 2018 Opinion Letter, the DOL concluded that on-call hours were not compensable even where first responders were required to carry a pager, abstain from alcohol and other substances during the period, and expected to arrive within five (5) minutes of a call. The rationale was that the ambulance service operated in a small city where travel within city limits only took several minutes and employees were not required to remain at or near the ambulance garage or even at home during on-call hours. The DOL also noted that the reasonableness of the response time was supported by the employer’s policy to not discipline employees for arriving within eight (8) minutes of the call.
However, time spent “on-call” becomes compensable if the restrictions on employees are so burdensome— or the call-backs so frequent—that employees are effectively prevented from using the time for their own purposes. The DOL has determined that on-call time is not so restrictive as to constitute “hours worked” where employees receive an average of five (5) calls per week or experience call-backs up to twenty-three percent (23%) of the time. Conversely, courts have found oncall time to be compensable where employees respond to an average of three (3) to five (5) (or more) call-backs per on-call shift on the rationale that such frequency prevents employees from effectively using the time for personal pursuits.
Whether on-call time qualifies as compensable “hours worked” may depend on the season or the specific circumstances involved. Employers should therefore evaluate whether call volume typically increases during the winter months when reviewing their on-call policies. As a best practice, employers should clearly
We have all the tools to meet your needs.
communicate expectations to on-call employees, particularly during these busier periods of the year.
Finally, county and municipal employers may opt to provide stipends or minimum call-back pay to encourage their employees to assume on-call responsibilities. It is worth noting that, for most other employers, RSA 275:43-a requires that any employee who is called in to work receive at least two (2) hours of pay for reporting, but that this law excludes municipal
•
•
• Ordinance drafting
• Tax abatement
• General municipal matters
employers. Regardless of whether the employer opts to provide pay incentives, offering such incentives does not change the character of the on-call period itself, nor does it automatically render that time spent waiting to be called compensable under the FLSA.
• Municipal employment and labor matters
• Litigation
Employers concerned about potential wage claims should review their on-call policies and consult legal counsel to ensure compliance and minimize risk.
This is not a legal document nor is it intended to serve as legal advice or a legal opinion. Drummond Woodsum & MacMahon, P.A. makes no representations that this is a complete or final description or procedure that would ensure legal compliance and does not intend that the reader should rely on it as such.
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Zoning for Solar: Common Barriers
Kelly Aves, Senior Program Specialist on Sustainability at the National League of Cities
Many jurisdictions are excited to host solar energy in their community, especially through rooftop installations on homes and businesses. Local elected officials and residents alike are eager to take advantage of the benefits that distributed solar energy can provide: energy resilience, independence and financial savings. However, what some communities may not realize is that their current zoning ordinances may be acting as an unintentional barrier to the types of solar projects they want to develop.
Below are some common barriers to rooftop, accessory-use solar projects. For more information on the different types of solar projects, see the first blog in this series, Zoning for Solar: Basic Principles.
Barrier #1: Height Restrictions
Height restrictions are introduced to protect neighborhood character, views, density and sunlight. However, height restrictions may prohibit the installation of photovoltaic (PV) systems if a building is already at the maximum height. Building to maximum height is especially common for flat-roof buildings in commercial/industrial districts. Since panels on flat roofs need to be installed at an angle, this introduces a significant barrier. Many municipalities offer exemptions for other types of rooftop equipment, such as antennas, satellites and chimneys, which can also be applied to rooftop PV.
Either a complete exemption for rooftop PV can be codified, or an additional allowance of 5–15 feet above the district maximum may be added in all districts for properly installed and permitted systems.
Barrier #2: Aesthetic Requirements or Discretionary Reviews
Many communities incorporate aesthetic standards into their code to add to or preserve local character. One common requirement is to screen rooftop mechanical equipment, such as HVAC systems, from street view. If applied to rooftop PV, this standard can add significant installation costs or completely preclude the project from happening.
It is also not recommended to require PV systems to blend into the architecture or color of the primary structure, as panels come in standard colors and cannot be altered or painted. Camouflaging systems can also introduce safety concerns if emergency personnel are unable to quickly identify the location of the panels.
Codifying a subjective process for accessory-use solar energy systems, such as review of all systems by a planning commission, can also increase installation timelines and costs. Your community’s building permit process will ensure the system is compliant with applicable building and electrical codes, and additional review is unneeded.
Barrier #3: Glare Studies
Another common aesthetic concern is that PV will cause blinding glare to onlookers, neighbors or even pilots flying overhead. However, PV panels are by nature absorbing as much solar energy as possible and use non-reflective glass, which is generally less reflective than windows, resembling still, smooth water. The FAA requires additional glare considerations for systems installed at airports, but otherwise such an analysis is usually unnecessary, costly and difficult for homeowners or businesses to obtain.
Barrier #4: Lot Coverage and Impervious Surface Calculations
Maximum lot coverage allowances are introduced to maintain a natural look in the community and to maximize vegetative areas for stormwater runoff control. If a district has a limit on lot percentages that may be covered by impervious surfaces, accessory ground-mount solar can sometimes be erroneously included in this calculation. Accessory PV systems need to be differentiated from other accessory structures, like sheds, and from paved surfaces. As long as the area below the ground-mounted panels is pervious and vegetative, it should be exempt from coverage calculations, where other types of structures may be included. Some communities even encourage the use of native or pollinator plants underneath and between PV panels, providing additional environmental and aesthetic benefits.
Learn More
For more information on how to update your zoning ordinance to reflect the type of solar development that is appropriate for your community, check out SolSmart’s Solar Energy Toolkit: Planning, Zoning, & Development.
ZONING FOR SOLAR
New Hampshire Town and City is the official magazine of the New Hampshire Municipal Association, a nonprofit organization serving cities, towns, village districts, and counties. With a circulation of 2,500, this magazine is the only publication that comprehensively reaches the entire New Hampshire municipal market. Over 1,500 physical copies are distributed across the state, with an additional 1,000 digital versions sent directly to recipients. On average, the publication garners 65,000 impressions annually. Subscribers include mayors, councilors, selectmen, city and town managers, road agents, public works directors, assessors, clerks, and finance directors.
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NAME THAT TOWN OR CITY ? ??
The community was first organized in 1729, its name meaning “summer town,” as ministers preached there seasonally. It was incorporated in 1754 by colonial governor Benning Wentworth and originally included Rollinsford until 1849. Before becoming a city in 1893, it was known as “Great Falls.”
Located along the Salmon Falls River, where the water drops 100 feet over one mile, the town developed into a mill center beginning with gristmills and sawmills. In 1822, the Great Falls Manufacturing Company was established, growing into a major textile operation with multiple mills producing cotton and woolen goods. Brick mill buildings, including a bleachery and dye works, lined the river, powered by water redirected through canals and dams. The railroad arrived in the 1840s, expanding trade and transportation.
Early millworkers came from nearby farms, including across the river in Maine, and were later joined by immigrants from Ireland and Quebec. Workers found recreation at the Opera House, Central Park, and through rail excursions and trolley service to the region and York Beach.
This town was impacted by the 1922 New England Textile Strike, and the textile industry declined later in the 20th century due to economic shifts, new energy sources, and competition from the South. After the Great Depression, some mills were repurposed for other industries.
Today, the city is largely a bedroom community for surrounding areas and the Portsmouth Naval Shipyard, while the upper end of High Street continues to grow as a retail center.
When you have figured out the answer, email it to mblaikie@nhmunicipal.org. The answer will appear in the May/June 2026 issue.
ANSWER TO PHOTO IN THE JANUARY/FEBRUARY ISSUE: The photo on page 52 in the last issue of New Hampshire Town and City magazine is that of the Town of Candia.
Special thanks to Marshall Buttrick who responded with the correct answer!
