Lamontagne proposed cutting the state's tax on business profits from 8.5 percent to 8 percent over two years by finding spending to cut to offset the loss of an estimated $27 million in revenue. He also proposed new tax credits to help business and promised to ease regulations.
Lamontagne proudly touted his conservatism and embraced support from New Hampshire's loosely organized tea party as matching his views of limited government and low taxes. He took New Hampshire's traditional pledge to veto a personal income or general sales tax. The state has neither.
Lamontagne argued Hassan would support an income or sales tax -- despite her pledge to also veto them. He promised not to raise taxes a single dime.
Hassan criticized Lamontagne for promising to spend more money on services for the disabled and hospital aid without saying where he would make cuts to pay for the spending.
Lamontagne, a Catholic, strongly opposes abortion and gay marriage, though he did not emphasize his support for imposing limits on abortion or repealing New Hampshire's same-sex marriage law in his campaign. He supports replacing gay marriage with civil unions for heterosexual and same-sex couples but doesn't support invalidating existing same-sex marriages. He also supports exempting religious organizations from contraceptive mandates in insurance coverage.
Hassan highlighted her support for the rights of workers to unionize, for women to have access to abortions and birth control and for gays to marry. Hassan was instrumental in the Senate passing the state's law legalizing same-sex unions in 2009. An effort to repeal it fell short this year.
Both supported a limited expansion of gambling. He would allow one high-end casino at Rockingham Park, a horse track in Salem, while she would consider one or two casinos based on a bidding process.
The race was Hassan's first try for governor and Lamontagne's second bid. He lost to Democrat Jeanne Shaheen, now a U.S. senator, in 1996. He also ran unsuccessful campaigns for Congress in 1992 and U.S. Senate in 2010.
Hassan lost her first bid for state Senate in 2002, but won the seat in the following election. She was defeated during a Republican sweep in 2010.
John Babiarz, a libertarian from Grafton, also sought the office.
A steady flow of voters kept many polling places busy Tuesday, a battleground state for the presidency. Voters turned out early, braving the cold to weigh in on the fate of New Hampshire's four electoral votes in a tight race between Democratic President Barack Obama and Republican challenger Mitt Romney.
They also were deciding close races for two congressional seats and were casting ballots for 400 state House seats and 24 state Senate seats.
Democrat Ann McLane Kuster and Republican Rep. Charles Bass were vying in the 2nd Congressional District in northern and western New Hampshire, while Republican Rep. Frank Guinta and Democrat Carol Shea-Porter were running in the 1st District in southeastern New Hampshire. Both races were rematches of 2010.
Both parties predicted Democratic gains in the Statehouse. In the House, there are 288 Republicans to 102 Democrats with 10 vacancies. There are 18 Republicans and five Democrats in the Senate, with one vacancy.
Voters also were being asked to vote on two proposed constitutional amendments.