TLDR:

In New Hampshire, the state does not have a statewide education property tax. Instead, the funding for public education is provided through a combination of local property taxes and state funding.

Local property taxes are collected by individual towns and cities and are used to fund the operation of the local public school district. The amount of property tax that a homeowner pays is determined by the value of their property and the tax rate set by the local municipality.

In addition to local property taxes, the state of New Hampshire also provides funding for public education through the state's Education Trust Fund. This fund is supported by a variety of sources, including state taxes and federal grants. The state uses this funding to supplement the funding provided by local property taxes and to help ensure that all public school districts in the state have the resources they need to provide a high-quality education to their students.

The state has a statewide education property tax called SWEPT. The plaintiffs want it ruled unconstitutional. They wanted the judge to grant a preliminary injunction in December but the Judge said no. The tax is levied by municipalities and given to the school districts without passing through the state coffers.

The 3 questions asked by the case are

1- is $3,706 enough per student

2- if it's not enough, are the varying property taxes required to fund the shortfall

3- Is it paid out correctly per the constitution?

Since 2011 towns that paid more in SWEPT taxes than what the state deemed an adequate education cost of got the excess returned to them. Taxpayers in municipalities that didn't meet the cost had higher property taxes.

NH Supreme Court: “to the extent the State relies upon property taxes to fund a constitutionally adequate public education, the tax must be administered in a manner that is equal in valuation and uniform in rate throughout the State” in conformity with the Constitution, which requires taxes be “proportional and reasonable.”

Even though the NHSC said that, the state keeps trying to make it so wealthier towns pay less in taxes, even though they keep losing.