- Assessor site
- https://www.revenue.nh.gov/about-dra/municipal-and-property-division/property-bureau/equalization ↗
- Search by
- route to the town assessing office (address determines town)
- Reassessment cycle
- MUNICIPAL assessment (234 towns; counties have no assessment role) at 100% full and true value as of APRIL 1; full revaluation at least every FIVE years (RSA 75:8-a); the DRA publishes each town's EQUALIZATION RATIO annually and CERTIFIES every town's tax rate each fall from its budget (RSA 21-J:35). No income or sales tax — property tax carries nearly everything; school is 60-70% of the four-component rate (municipal + local school + SWEPT + county).
- Reassessment trigger
- The five-year revaluation clock — reval years produce burden SHIFTS between classes and neighborhoods, not automatic increases (values up, certified rates down). NO caps of any kind; harshest delinquency regime in the nation (tax DEED after ~2 years, no auction; excess sale proceeds are owed to the former owner only if the town sells within 3 years of the deed (RSA 80:88-:89)).
- Personal & intangible property
- NEW HAMPSHIRE TAXES NO BUSINESS PERSONAL PROPERTY — real property only (utility property separate; SWEPT reaches generators from 2027).
- CRE forecasting note
- Model town BUDGETS and your equalized share, not headline rates — a $30 rate at a 50% ratio equals a $15 rate at full value. The ratio IS the appeal: assessment ÷ town equalization ratio vs market evidence. Abatement to the town by MARCH 1 (strict); town decides by Jul 1; then Jul 1-Sep 1 to the BTLA (de novo, $65) OR Superior Court — the forum choice is EXCLUSIVE. Current-use land carries a 10% land-use-change tax on conversion; covenant-restricted (LIHTC) housing may elect a tax equal to 10% of actual rental + other income in lieu of ad valorem assessment (RSA 75:1-a, amended eff. 7/1/2025).
- Residential note
- Relief requires FILING Form PA-29 by APRIL 15: veterans' credits ($50 standard, towns may adopt up to $750), elderly exemptions that vary wildly by town ($0 to $100k+ off value — verify before choosing a town), disabled exemptions. Abatement clock: March 1, strict. July bills are preliminary (~50% of prior year).
APPEAL DEADLINE — March 1 abatement deadline is strict; BTLA-vs-Superior-Court forum choice is EXCLUSIVE; tax deed after ~2 years with no auction.
RATIO CAUTION — Town equalization ratios (published by DRA) make raw rate comparisons meaningless; equalized value is the appeal number.
REVENUE DRIVEN RATES — DRA certifies each town's rate from its budget every fall — values up, rates down; model levies, not rates.
NO PERSONAL PROPERTY — No business personal property tax.
FILING REQUIRED RELIEF — PA-29 by April 15; elderly exemptions vary from $0 to $100k+ by town.
SPLIT RATE — Four-component rate incl. the statewide education tax (SWEPT — set annually to raise a fixed $363M statewide, so the rate varies by town); school is 60-70% of the bill.
Note: Your town's assessing office sets values here (Concord (state capital), Franklin, Bow, Hooksett.) Find the town's assessing office on the town website. The state link carries the DRA equalization ratios every appeal needs (assessment ÷ town ratio = the number that must be proportional). Abatement to the town by MARCH 1 (strict); then BTLA OR Superior Court between Jul 1-Sep 1 — the forum choice is exclusive.
Primary sources: NH DRA official equalization pages; BTLA official pages; NH Municipal Association; RSA 75:8-a, 76:16/16-a, 21-J:35; DRA 2025 annual report (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.