Rules by state / New Hampshire
New Hampshire property tax, line by line.
Your city or town tax collector sends one bill that combines municipal, county, local school and state education property taxes. Exemptions and credits are mostly local options, so what you get depends on your town.
At a glance
- Who sends the bill
- Your city or town tax collector. The bill includes municipal, county, local education and state education property tax.
- When it comes
- Two bills are typical: a first bill in early summer based on the prior year, and a final bill in the fall.
- When it's due
- The final bill is commonly due December 1. The due date of the first bill is set locally.
- If you pay late
- State law adds interest after the due date. Ask your tax collector for the rate.
- Value is set as of
- April 1
- Limits on increases
- There is no statewide cap on assessments.
Bill dates source · Assessment source
What may come off
6 programs homeowners can claim
None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.
Elderly exemption
- Who
- You are 65 or older on April 1, have lived in NH for 3 years in a row before April 1, and own and live in the home. Your town sets the income and asset limits. Only towns that adopted it offer it.
- What you get
- Reduces your assessed value. The amount is set by your town. Manchester: $156,000 (ages 65 to 74), $210,000 (75 to 79), $280,000 (80 and up). Portsmouth 2026: $375,000, $450,000 and $525,000, with income limits of $65,000 single and $85,000 married and an asset limit of $750,000.
- How to apply
- Apply with your city or town assessors.
- Deadline
- April 1 is the status date. Application deadlines are local. Portsmouth says April 15.
- After that
- It stays on the roll but is audited or re-checked. Manchester says existing exemptions continue automatically and are audited.
Source
Disabled exemption
- Who
- A local option. In Portsmouth you must qualify under Social Security Title II or XVI and have lived in NH for 5 years as of April 1. Income and asset limits are local.
- What you get
- Reduces your assessed value. Manchester: $156,000. Portsmouth 2026: $375,000, with the same income and asset limits as the elderly exemption.
- How to apply
- Apply with your local assessors.
- Deadline
- Portsmouth: April 15.
- After that
- It continues, subject to audit.
Source
Veterans tax credit (standard, optional or all-veterans)
- Who
- NH resident veteran with at least 90 days of active service in a listed war or conflict and an honorable discharge (or discharge for a service-connected disability), or the spouse or surviving spouse. If your town adopted the all-veterans credit, 90 days of active service is enough, even outside wartime. You get one credit, not both.
- What you get
- Comes off your tax bill, not your assessment. The standard credit is $50. If your town voted it, the optional credit is $51 to $750 for the April 1, 2026 tax year. The ceiling rises to $1,000 from April 1, 2027. Manchester has adopted $500. Portsmouth 2026 has adopted $750 for both the wartime and all-veterans credits.
- How to apply
- Apply with your local assessors and bring your DD-214. Manchester also requires one year of NH residency before April 1.
- Deadline
- April 1 is the status date. Portsmouth application deadline is April 15.
- After that
- It continues, subject to audit.
Source
Totally and permanently disabled veteran credit
- Who
- A veteran with VA certification of 100% permanent and total service-connected disability, or certain double amputee or paraplegic cases, or a surviving spouse.
- What you get
- A credit off your bill. Manchester has adopted $2,000. The amount is set by your town. This replaces the standard veterans credit. It does not add to it.
- How to apply
- Apply with your local assessors and bring your VA rating letter.
- Deadline
- Local. Portsmouth: April 15.
- After that
- It continues while your rating still qualifies.
Source
Blind exemption
- Who
- A legally blind resident. Your town decides whether to offer it and the amount.
- What you get
- Reduces your assessed value by an amount set by your town.
- How to apply
- Apply with your local assessors.
- Deadline
- Local.
- After that
- It continues, subject to audit.
Source
Low and moderate income homeowners property tax relief
- Who
- You own a homestead subject to the state education property tax and live there on April 1 of the claim year. Adjusted gross income is $37,000 or less if single, or $47,000 or less if married or head of a NH household. The home's net assessed value, after exemptions but before veteran credits, can't be over $220,000.
- What you get
- A state payment toward the state education property tax only. It does not cover municipal, county or local school tax.
- How to apply
- File through Granite Tax Connect or on paper. Form: DP-8.
- Deadline
- May 1 through June 30. Late claims are accepted through November 1 only for accident, mistake or misfortune, or if an adult in the household got a federal filing extension.
- If you're late
- Late claims through November 1 only for accident, mistake or misfortune, or a federal filing extension.
Source
Think your value is too high?
Asking for a lower assessed value
- Free review
- There is no separate informal program. Ask your assessors about your value before you file an abatement.
- Formal appeal
- File an abatement application with your selectmen or assessors. After that you can go to the Board of Tax and Land Appeals or Superior Court.
- Deadline
- Abatement applications are due by March 1 after the notice of tax.
- Good to know
- Ask your assessors whether a fee applies and whether the value can go up. Keep paying your bill on time while the request is reviewed.
A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.
Source · We never charge for help asking for a lower value.
What can't come off
Charges you can't remove
- Municipal, county and local school tax, through the low and moderate income program
- Any exemption or credit your town has not adopted
- Both the wartime credit and the all-veterans credit together
- The standard veterans credit on top of the total disability credit
- Value above your town's voted elderly exemption
State education, local education, municipal and county taxes are all on one bill. Veteran credits and exemptions reduce that bill. The low and moderate income program does not. Water, sewer and betterments are separate charges. Your town may also offer a tax deferral for elderly or disabled owners. Ask your town.
Ask a question
Ask about New Hampshire property tax
Answers come only from the checked rules on this page, with sources. For questions about your own bill, upload it.
See your own bill, line by line.
Upload your New Hampshire property tax bill. Free: every charge explained and tagged, what's already applied, and what may come off for you.
Scan my bill free
Rules checked October 28, 2026 against official New Hampshire sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.