Granite State Taxpayers Supports SB 41 and CACR 5
Granite State Taxpayers (GST) supports both SB41 and CACR5 and advises those who are
concerned with preserving a limited, representative government should advise their legislators
and the Governor to support them as well.
Senate Bill 41 and Constitutional Amendment Resolution (CACR) 5 restore to taxpayers and
organizations representing them the ability to change government through the legal process.
Prior to 2010, the New Hampshire Supreme Court took the position that “every taxpayer has a
vital interest in and a right to the preservation of an orderly and lawful government regardless of
whether his purse is immediately touched.” In 2010, the Court decision in Baer v. New
Hampshire Department of Education severely limited the ability of taxpayers, and those groups
representing them, to bring legal action by denying them standing in the legal process. The
Legislature passed legislation in 2012 to reestablish standing. In 2014 the Court decided in
Duncan v. the State of New Hampshire to again deny standing.
Senate Bill 41 establishes a study committee on the question of governmental immunity from
suit as well as declaratory judgments, known as taxpayer’s suits. Granite State Taxpayers is to
be a member of the study committee if SB41 is passed and signed by the Governor.
CACR 5 would amend the New Hampshire Constitution to provide that taxpayers would have
standing to bring declaratory judgments against the government, thereby responding to and
overturning the Duncan case of 2014.
“Those who believe in a limited constitutional government and in the rights of the taxpayer to
due process should support SB41 and CACR5.” said Jim Adams, Chairman of the Granite State
Taxpayers Board of Directors.
Granite State Taxpayers is New Hampshire's oldest statewide taxpayer association. Founded
in 1990 by former Governor Mel Thomson and former State Senator George Lovejoy, our
mission is to inform, educate and motivate New Hampshire taxpayers and to influence the
legislature on their behalf. Visit GST on the web at: www.granitestatetaxpayers.org