SB 2. In such towns, Town Meeting is a "deliberative" session that decides the wording of each warrant article; the binding decision is taken by secret ballot at the same time that the officers for the next year are elected. A three-fifths majority is required to adopt or to drop the SB 2 procedure. School districts School districts are separate from municipalities and, if governed by a Town Meeting, have a separate budget and agenda and an elected moderator, who may be different from the municipal moderator. A school district can be governed by Official Ballot Referenda just as a town can. Towns often combine into School Administrative Units (SAUs), at least for the management of high schools and sometimes for all the schools. If a town is a member of an SAU but operates its own elementary school, voters have a say in both organizations. Counties New Hampshire is divided into 10 counties. Counties have a sheriff's department for rural law enforcement and a jail, and may have a nursing home, an extension service for farmers, social services, and other services. In the smaller towns and unincorporated places, the county may provide services that are usually municipal, such as health inspection of restaurants. The legislature of a county is the County Convention, a single chamber consisting of the "delegation" of all the state representatives elected from that county. The county's executive power is an elected Board of Commissioners. From time to time, it is proposed that county government be abolished and its functions transferred to the state or to municipalities. Funding All of the above local governments are funded primarily by a property tax. The government budget, as voted by the county legislature, the Board of Aldermen or City Council, or the town or school-district town meeting, is divided into the assessed value of all property in the respective region, so that each property owner pays a share based on the property value. Some or all of the tax is waived for certain types of property (for example, through religious, educational, and charitable exemptions) and for certain classes of taxpayer (such as the poor, elderly, and veterans). Large parcels will be assessed on their current use rather than their "best and highest use" if the owner cedes development rights. A property owner receives a tax bill that breaks out millage rates that apply to the following: The municipality. Any