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.

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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

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.

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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.

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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.