New Hampshire property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
RSA 76:13: generally 8% annual interest after December 1; bills mailed November 2–March 31 have 30 days before interest, and other statutory exceptions apply.
Official source. Statutory. Verified .
Appeal process
After selectmen neglect or refuse to abate under RSA 76:16, an aggrieved person who complied with RSA 74 may appeal in writing to BTLA; RSA 76:16-a specifies a $65 filing fee and September 1 deadline after notice of tax.
Official source. Statutory. Verified .
Who may represent homeowners
At the Board of Tax and Land Appeals, a party may appear personally, by an attorney meeting Tax 201.09, or by an agent complying with Tax 207.
Official source. Statutory. Verified .
Low and Moderate Income Homeowners Property Tax Relief
Own and reside in the homestead April 1 of claim year, subject to State Education Property Tax; AGI at most $37,000 single or $47,000 married/head of NH household.
Official source. Verified .
Counties and county equivalents
- Belknap CountyNot yet verified
- Carroll CountyNot yet verified
- Cheshire CountyNot yet verified
- Coos CountyNot yet verified
- Grafton CountyNot yet verified
- Hillsborough CountyNot yet verified
- Merrimack CountyNot yet verified
- Rockingham CountyNot yet verified
- Strafford CountyNot yet verified
- Sullivan CountyNot yet verified
Common questions
How do property tax appeals work in New Hampshire?
After selectmen neglect or refuse to abate under RSA 76:16, an aggrieved person who complied with RSA 74 may appeal in writing to BTLA; RSA 76:16-a specifies a $65 filing fee and September 1 deadline after notice of tax.
Who may represent a homeowner in a New Hampshire property tax appeal?
At the Board of Tax and Land Appeals, a party may appear personally, by an attorney meeting Tax 201.09, or by an agent complying with Tax 207.
Sources
www.gc.nh.gov
Interest at 8 percent per annum shall be charged upon all taxes except resident taxes, except as otherwise provided by statute, not paid on or before December 1 after their assessment, which shall be collected from that date with the taxes as incident thereto, except in the case where a tax bill sent to the taxpayer on or after November 2 and before April 1 of the following year interest shall not be charged until 30 days after the bills are mailed.
Verified October 24, 2026
www.gc.nh.gov
If the selectmen neglect or refuse to so abate, in accordance with RSA 76:16, I(b), any person aggrieved, having complied with the requirements of RSA 74, upon payment of a $65 filing fee, may apply in writing to the board of tax and land appeals. The appeal shall be filed on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards.
Verified October 24, 2026
gc.nh.gov
Any party may appear before the board on its own behalf, by an attorney upon compliance with Tax 201.09, or by an agent upon compliance with Tax 207.
Verified October 24, 2026
www.revenue.nh.gov
Single with adjusted gross income equal to or less than $37,000; or Married or head of NH household with adjusted gross income less than or equal to $47,000; and Owns a homestead subject to the State Education Property Tax; and Has resided in that homestead on April 1 of the year for which the claim is made.
Verified October 24, 2026