reglab/housing_qa huggingface dataset:
NH Rev Stat § 198:38 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:38 - Definitions.

    198:38 Definitions. –||In this subdivision:||I. (a) "Average daily membership in attendance" or "ADMA" means the average daily membership in attendance, as defined in RSA 189:1-d, III, of pupils in kindergarten through grade 12, in the determination year. ADMA shall only include pupils who are legal residents of New Hampshire pursuant to RSA 193:12 and educated at school district expense which may include public academies or out-of-district placements. For the purpose of calculating funding for municipalities, the ADMA shall not include pupils attending chartered public schools, but shall include pupils attending a charter conversion school approved by the school district in which the pupil resides.||(b) For the purpose of calculating ADMA, each pupil who is home educated in compliance with RSA 193-A and who is enrolled in a school board approved public high school academic course shall count as an additional 0.15 pupil for each such academic course taken in a public high school. The department of education shall only make grant payments for such pupils to the extent of available appropriations. In this subparagraph, "public high school" shall have the same meaning as "high school" as defined in RSA 194:23.||II. "Commissioner" means the commissioner of the department of education.||III. "Department" means the department of education.||IV. "Determination year" means the school year immediately preceding the school year for which aid is determined. Unless otherwise indicated, determination year data shall be used to calculate aid.||V. "Pupil receiving special education services" means the ADMA of a child with a disability as defined in RSA 186-C:2, I.||VI. "English language learner" means the ADMA of a pupil who has a predominant language other than English or who is educationally disadvantaged by a limited English proficiency, and who participated in the annual assessment of English language proficiency required of such pupils by the Elementary and Secondary Education Act, 20 U.S.C. section 6311 (b)(7).||VI-a. "Municipality" means a city, town, or unincorporated place.||VII. "Pupils eligible for a free or reduced-price meal" means the ADMA of pupils in kindergarten through grade 12 who are eligible for the federal free or reduced-price meal program. No pupil or school shall be required to participate in the federal free or reduced price meal program.||VIII. "School district" means school district as defined in RSA 194:1 and shall include cooperative school districts as defined in RSA 195:1, I.|||Source. 1999, 17:41; 65:1; 281:12. 2002, 260:1. 2003, 241:3, 6. 2004, 200:3. 2005, 257:5. 2006, 191:3, eff. July 29, 2006. 2008, 173:4, eff. July 1, 2009. 2011, 258:10, eff. July 1, 2011. 2012, 198:1, 2, eff. July 1, 2012. 2015, 251:1, eff. Sept. 11, 2015. 2016, 8:1, eff. Mar. 16, 2016. 2019, 346:232, eff. July 1, 2019 at 12:01 a.m.|
NH Rev Stat § 198:40 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40 - Repealed by 2005, 257:22, II, eff. July 1, 2005 at 12:02 a.m.

    198:40 Repealed by 2005, 257:22, II, eff. July 1, 2005 at 12:02 a.m. –|
NH Rev Stat § 198:40-a (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40-a - Cost of an Opportunity for an Adequate Education.

    198:40-a Cost of an Opportunity for an Adequate Education. –||I. For the biennium beginning July 1, 2015, the annual cost of providing the opportunity for an adequate education as defined in RSA 193-E:2-a shall be as specified in paragraph II. The department shall adjust the rates specified in this paragraph in accordance with RSA 198:40-d.||II. (a) A cost of $3,561.27 per pupil in the ADMA, plus differentiated aid as follows:||(b) An additional $1,780.63 for each pupil in the ADMA who is eligible for a free or reduced price meal; plus||(c) An additional $697.77 for each pupil in the ADMA who is an English language learner; plus||(d) An additional $1,915.86 for each pupil in the ADMA who is receiving special education services; plus||(e) An additional $697.77 for each third grade pupil in the ADMA with a score below the proficient level on the reading component of the state assessment administered pursuant to RSA 193-C:6 or the authorized, locally-administered assessment as provided in RSA 193-C:3, IV(i), provided the pupil is not eligible to receive differentiated aid pursuant to subparagraphs (b)-(d). A school district receiving aid under this subparagraph shall annually provide to the department of education documentation demonstrating that the district has implemented an instructional program to improve non-proficient pupil reading.||III. The sum total calculated under paragraph II shall be the cost of an adequate education. The department shall determine the cost of an adequate education for each municipality based on the ADMA of pupils who reside in that municipality.|||Source. 2005, 257:6, eff. July 1, 2005 at 12:02 a.m. 2008, 173:5, eff. July 1, 2009. 2011, 258:2, eff. July 1, 2011. 2012, 198:4-6, eff. July 1, 2012. 2016, 8:2, eff. Mar. 16, 2016. 2017, 100:2, eff. Aug. 7, 2017.|
NH Rev Stat § 198:40-b (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40-b - Repealed by 2019, 346:236, I, eff. July 1, 2021.

    198:40-b Repealed by 2019, 346:236, I, eff. July 1, 2021. –|
NH Rev Stat § 198:40-c (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40-c - Repealed by 2019, 346:236, II, eff. July 1, 2021.

    198:40-c Repealed by 2019, 346:236, II, eff. July 1, 2021. –|
NH Rev Stat § 198:40-d (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40-d - Consumer Price Index Adjustment.

    198:40-d Consumer Price Index Adjustment. –||Beginning July 1, 2017 and every biennium thereafter, the department of education shall adjust the cost of an adequate education under RSA 198:40-a based on the average change in the Consumer Price Index for All Urban Consumers, Northeast Region, using the "services less medical care services" special aggregate index, as published by the Bureau of Labor Statistics, United States Department of Labor. The average change shall be calculated using the 3 calendar years ending 18 months before the beginning of the biennium for which the calculation is to be performed.|||Source. 2008, 173:8, eff. July 1, 2011. 2011, 258:8, eff. July 1, 2011 at 12:01 a.m. 2016, 8:3, eff. Mar. 16, 2016.|
NH Rev Stat § 198:40-e (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:40-e - Relief Funding.

    198:40-e Relief Funding. –||I. In a school district in which 48 percent or more of the ADMA is eligible to receive a free or reduced-priced meal, an additional $600 for each pupil in the ADMA who is eligible for a free or reduced-priced meal.||II. In a school district in which at least 12 percent but less than 48 percent of the ADMA is eligible to receive a free or reduced-priced meal, an amount equal to $150 plus $0.1250 for each 0.01 percent that its free or reduced-priced meal eligibility rate exceeds 12 percent, for each pupil in the ADMA who is eligible for a free or reduced-priced meal.||III. A school district in which less than 12 percent of the ADMA is eligible to receive a free or reduced-priced meal shall receive no additional aid under this section.||IV. The department of education shall adjust aid to each district calculated under this section to the statewide total of $17,500,000. Adjustments under this paragraph shall be made on a pro-rata basis.|||Source. 2021, 91:53, eff. July 1, 2021.|
NH Rev Stat § 198:42 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:42 - Distribution Schedule of Adequate Education Grants; Appropriation.

    198:42 Distribution Schedule of Adequate Education Grants;  Appropriation. –||I. The adequate education grant determined in RSA 198:41 shall be distributed to each municipality's school district or districts from the education trust fund in 4 payments of 20 percent on September 1, 20 percent on November 1, 30 percent on January 1, and 30 percent on April 1 of each school year; provided that for a dependent school district, the grant determined in RSA 198:41 shall be distributed to the municipality, which shall appropriate and transfer the grant funds to its dependent school department.||II. For the fiscal year beginning July 1, 2005, and every fiscal year thereafter, the amount necessary to fund the grants under RSA 198:41 is hereby appropriated to the department from the education trust fund created under RSA 198:39. The governor is authorized to draw a warrant from the education trust fund to satisfy the state's obligation under this section. Such warrant for payment shall be issued regardless of the balance of funds available in the education trust fund. If the balance in the education trust fund, after the issuance of any such warrant, is less than zero, the comptroller shall transfer sufficient funds from the general fund to eliminate such deficit. The commissioner of the department of administrative services shall inform the fiscal committee and the governor and council of such balance. This reporting shall not in any way prohibit or delay the distribution of adequate education grants.||III. The department of education shall certify the amount of each grant to the state treasurer and direct the payment thereof to the school district or municipality.|||Source. 1999, 17:41; 65:3; 303:11. 2003, 319:159. 2004, 200:9. 2005, 257:9. 2006, 301:5. 2007, 270:3, eff. June 29, 2007. 2008, 274:31, eff. July 1, 2008; 354:1, eff. Sept. 5, 2008. 2011, 224:153, eff. July 1, 2011. 2012, 198:3, eff. July 1, 2012. 2013, 144:61, eff. July 1, 2013. 2016, 8:6, eff. Mar. 16, 2016. 2017, 156:153, eff. July 1, 2017.|
NH Rev Stat § 198:43 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:43 - Additional Education Expenditures.

    198:43 Additional Education Expenditures. –||School districts are authorized to develop educational programs beyond those required for an adequate education and to raise and appropriate amounts necessary for such programs.|||Source. 1999, 17:41. 2005, 257:15. 2007, 270:3, eff. June 29, 2007.|
NH Rev Stat § 198:43-a (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:43-a - Severability.

    198:43-a Severability. –||If any provision of RSA 198:38 through RSA 198:43 or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of RSA 198:38 through RSA 198:43 which can be given effect without the invalid provision or application, and to this end, such provisions are declared to be severable.|||Source. 2011, 258:4, eff. July 1, 2011.|
NH Rev Stat § 198:44 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:44 - Repealed by 2016, 8:13, II, eff. Mar. 16, 2016.

    198:44 Repealed by 2016, 8:13, II, eff. Mar. 16, 2016. –|
NH Rev Stat § 198:45 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:45 - Submission of Data.

    198:45 Submission of Data. –||The governing body of every school district, city, joint maintenance agreement, chartered public school, or approved public academy shall submit all records, data, or other information required under this subdivision in accordance with the provisions of RSA 189:28.|||Source. 1999, 17:41. 2003, 314:3. 2005, 189:3, eff. Aug. 29, 2005. 2008, 354:1, eff. Sept. 5, 2008. 2014, 247:1, eff. Sept. 19, 2014. 2016, 8:7, eff. Mar. 16, 2016.|
NH Rev Stat § 198:45-a (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:45-a - Repealed by 2003, 241:34, eff. July 1, 2004.

    198:45-a Repealed by 2003, 241:34, eff. July 1, 2004. –|
NH Rev Stat § 198:46 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:46 - Repealed by 2011, 258:9, II, eff. July 1, 2011.

    198:46 Repealed by 2011, 258:9, II, eff. July 1, 2011. –|
NH Rev Stat § 198:47 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:47 - Repealed by 2011, 258:9, III, eff. July 1, 2011.

    198:47 Repealed by 2011, 258:9, III, eff. July 1, 2011. –|
NH Rev Stat § 198:48 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:48 - Maintenance of Local Control.

    198:48 Maintenance of Local Control. –||Distributions under RSA 198:42 are based on adequate education costs determined in RSA 198:41 and are independent of how the municipalities decide to spend the distributions or other funds they may raise for education. Notwithstanding any other provision of law, nothing in this subdivision is intended in any way to limit or control how school districts operate or spend their budgets except that adequate education grants must be expended for educational purposes. Adequate education grants shall not be considered unanticipated funds under RSA 198:20-b.|||Source. 1999, 17:41; 338:11. 2000, 201:2. 2004, 200:12. 2005, 257:19. 2007, 270:3, eff. June 29, 2007.|
NH Rev Stat § 198:48-b (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:48-b - Kindergarten Adequate Education Grants.

    198:48-b Kindergarten Adequate Education Grants. –||Notwithstanding any provision of law to the contrary:||I. A school district which operates a full-day kindergarten program in any school year in which the adequate education grant provided pursuant to RSA 198:42 does not include a count of the full-day kindergarten students, shall receive an additional adequate education grant based on the number of pupils attending kindergarten in the district as of the beginning of the school year.||II. The per pupil amount of the additional education grant provided in this section shall be 50 percent of the amount distributed under RSA 198:40-a, II(a), based on the number of pupils enrolled and present on the first day of school in the current year in a full-day kindergarten program in the district. Once pupils enrolled in an approved kindergarten program have been counted in the average daily membership, school districts shall receive, for each such pupil, an adequate education grant calculated in accordance with RSA 198:40-a, II.||III. For the fiscal year ending June 30, 2021, and every fiscal year thereafter, the amount necessary to fund the grants under this section is hereby appropriated to the department from the education trust fund established in RSA 198:39. If the balance in the education trust fund is less than zero, the governor is authorized to draw a warrant for sufficient funds to eliminate such deficit out of any money in the treasury not otherwise appropriated. The commissioner of the department of administrative services shall inform the fiscal committee and the governor and council of such balance. This reporting shall not in any way prohibit or delay the distribution of kindergarten adequate education grants.|||Source. 2008, 384:2, eff. July 11, 2008. 2020, 38:2, eff. July 29, 2020. 2021, 91:315, eff. June 30, 2021.|
NH Rev Stat § 198:48-c (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:48-c - Kindergarten Grants.

    198:48-c Kindergarten Grants. –||I. (a) For fiscal year 2019, in addition to any funds received pursuant to RSA 198:40-a, in the first year that a school district or chartered public school that operates an approved full-day kindergarten program, the commissioner of the department of education shall calculate and distribute a grant of $1,100 per kindergarten pupil based on the enrollment number of eligible full-day kindergarten pupils on the first day of the school year. The superintendent, or designee, shall certify the enrollment number of kindergarten pupils to the commissioner.||(b) For fiscal year 2019, once pupils enrolled in an approved full-day kindergarten program have been counted in the school district's average daily membership in attendance as defined in RSA 198:38, I, a school district, or a chartered public school based on its kindergarten average daily membership enrollment number, shall receive, in addition to any funds received pursuant to RSA 198:40-a, an additional grant of $1,100 per kindergarten pupil attending a full-day kindergarten program. The commissioner shall certify the amount of the grant to the state treasurer and direct the payment thereof from the education trust fund established in RSA 198:39 to the school district or chartered public school.||(c) Grants shall be disbursed to a school district pursuant to the distribution schedule in RSA 198:42 and to a chartered public school pursuant to the distribution schedule in RSA 194-B:11, I(c).||(d) The amount necessary to fund the grants under this section is hereby appropriated to the department from the education trust fund. The governor is authorized to draw a warrant from the education trust fund to satisfy the state's obligation under this section.||II. A school district or chartered public school that operates an approved full-day kindergarten program for which it receives funding under this section shall permit a pupil to attend kindergarten for a half-day.||III. [Repealed.]|||Source. 2017, 229:4, eff. July 1, 2017. 2019, 346:233, eff. July 1, 2019 at 12:01 a.m.|
NH Rev Stat § 198:49 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:49 - Repealed by 2005, 257:22, I, eff. July 1, 2005 at 12:02 a.m.

    198:49 Repealed by 2005, 257:22, I, eff. July 1, 2005 at 12:02 a.m. –|
NH Rev Stat § 198:50 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:50 - to 198:55 Repealed by 1999, 338:22, eff. July 1, 2002, and 2001, 158:82, eff. July 1, 2002.

    198:50 to 198:55 Repealed by 1999, 338:22, eff. July 1, 2002, and 2001, 158:82, eff. July 1, 2002. –|
NH Rev Stat § 198:56 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:56 - Definitions.

    198:56 Definitions. –||In this subdivision:||I. "Commissioner" means the commissioner of the department of revenue administration.||II. "Homestead" means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant's principal place of residence and the claimant's domicile for purposes of RSA 654:1. "Homestead" shall not include land and buildings taxed under RSA 79-A or land and buildings or the portion of land and buildings rented or used for commercial or industrial purposes. In this paragraph, the term "owned" includes:||(a) A vendee in possession under a land contract;||(b) One or more joint tenants or tenants in common; or||(c) A person who has equitable title, or the beneficial interest for life in the homestead.||III. "Household income" means the sum of the adjusted gross income for federal income tax purposes of the claimant and any adult member of the claimant's household who resides in the homestead for which a claim is made. "Household income" shall also include all income of any trust through which the claimant holds equitable title, or the beneficial interest for life, in the homestead.||IV. "Tax relief" means the low and moderate income homeowners property tax relief provided in this subdivision.||V. "New Hampshire household" means any person filing a federal income tax return as head of household or 2 or more adults who jointly share the benefit of the homestead. "New Hampshire household" shall not include those adults who share the homestead under a landlord-tenant relationship.||VI. "Dependent" means a person residing in a homestead who is claimed as a dependent for federal income tax purposes.|||Source. 2001, 158:80, eff. July 1, 2002.|
NH Rev Stat § 198:58 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:58 - Rulemaking; Forms; Notice.

    198:58 Rulemaking;  Forms;  Notice. –||I. The commissioner shall adopt rules, under RSA 541-A, relative to the administration of the tax relief provisions of this subdivision.||II. The commissioner shall approve and provide forms relative to the administration of this subdivision.||III. Claim forms shall include the following:||(a) Instructions on completing and filing the form;||(b) Sections for information concerning the claimant, the claimant's household, the property for which tax relief is sought, and such other information as is reasonably necessary to determine the accuracy of the claim;||(c) Instructions on appeal procedure and time limits relative to such appeals; and||(d) A place for the claimant's signature with a certification by the claimant that the claim is made in good faith and that the facts contained in the claim are true.||IV. The commissioner shall publicize notice of the tax relief provisions in a suitable manner.|||Source. 2001, 158:80, eff. July 1, 2002.|
NH Rev Stat § 198:59 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:59 - Penalties; Assessment of Erroneous Claims.

    198:59 Penalties;  Assessment of Erroneous Claims. –||I. Any person who files a claim for tax relief under this subdivision with fraudulent intent and any person who assisted in the preparation or filing of the claim or supplied information upon which the claim was prepared shall be guilty of a misdemeanor.||I-a. The commissioner shall have the authority to audit any claim for relief filed under this subdivision to determine whether the claim has been granted erroneously. Any such audit shall commence within 3 years after the claim has been granted. Any assessment made by the commissioner shall be subject to appeal in accordance with RSA 198:60, I.||II. The commissioner may assess and collect the amount of any sums granted for property tax relief relative to a fraudulent or erroneously paid claim for tax relief including interest provided under RSA 21-J:28 and an additional penalty of 25 percent for the erroneous amount of such claim or an additional penalty of the greater of 25 percent or $1,000 for a fraudulent claim.|||Source. 2001, 158:80. 2004, 238:7, eff. June 15, 2004.|
NH Rev Stat § 198:60 (2021)
2021 New Hampshire Revised Statutes|Title XV - Education|Title 198 - School Money|Section 198:60 - Appeals.

    198:60 Appeals. –||I. Whenever the commissioner refuses to grant a claimant tax relief, or after an audit, assesses an amount against the claimant for property tax relief granted including interest and applicable penalties for an erroneously paid claim, the claimant may appeal in writing within 30 days of notice of such refusal or assessment to the board of tax and land appeals.||II. The board of tax and land appeals may reverse or affirm, in whole or in part, or modify the decision appealed from when there is an error of law or when the board finds the commissioner's action to be arbitrary or unreasonable.|||Source. 2001, 158:80. 2004, 238:8, eff. June 15, 2004.|