- 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 (Portsmouth, Derry, Salem, Exeter, Hampton, Londonderry, Windham — Seacoast + border towns.) 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.