Granite State Taxpayers Supports SB 41 and CACR 5

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: