The New Hampshire House Republican Caucus reaffirmed its position against any income tax after Rep. Oppel filed a floor amendment to authorize progressive income taxes in the state constitution.
The state GOP addressed the amendment in an X post on May 12. The proposal seeks to amend CACR 12, a measure that would require a supermajority vote to enact new broad-based taxes. Rep. Oppel’s amendment would authorize progressive income taxes, with revenues used exclusively for public schools.
Property taxes account for 61% of local government revenues in New Hampshire, the highest percentage of any state in the nation. The New Hampshire Bulletin reported that average payments reached $3,388 per person annually. Despite that, total local government revenue per capita ranks 40th nationally at $5,076, well below the national average of $7,021.
New Hampshire is one of nine states without a broad-based personal income tax, according to the Tax Foundation. The state raises tax revenue primarily through property taxes, along with other taxes and corporate income taxes. New Hampshire ranks third overall on the 2026 State Tax Competitiveness Index.
The New Hampshire House Republican Caucus comprises Republican members of the state’s House of Representatives, which has 400 members. The caucus is currently led by Majority Leader Jason Osborne of Auburn.


