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Sheet NH · 2026 rules

New Hampshire Property Tax Calculator

New Hampshire has no single statewide property tax rate: each town's rate per $1,000 of assessed value adds municipal, county, local education and state education levies, and Manchester's 2025 rate is $20.24. The tax year runs April 1 to March 31 on the inventory taken in April, so match the assessment year on your notice rather than assuming a calendar-year bill.

Page updated 18 primary sources Editorial policy

Estimate your 2026 New Hampshire bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

New Hampshire · 2026 residential assessment worksheet Needs inputs
New Hampshire estimated annual property tax —
  • Tax — Local ad valorem levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Enter the assessed value from the assessment notice.
Assessed value after ratio and cap —
Taxable value — Local ad valorem levies —
Effective rate on market value —

What this estimate leaves out

How New Hampshire turns value into a tax bill

New Hampshire statewide rules
StepNew Hampshire ruleSource
Value Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice. [1]
Assessment 100% of assessed value [1]
Annual limit No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy.
Exemptions Other relief is applied only from a recorded approval; the calculator does not decide qualification.
Rate Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How New Hampshire assesses, bills, abates and relieves residential tax

New Hampshire's property tax year runs from April 1 to March 31, and taxes are assessed on the inventory taken in April.1 The assessing officials list all taxable estate as of April 1,3 and value it at market value, meaning its "full and true value as the same would be appraised in payment of a just debt due from a solvent debtor."4

Assessors must reappraise all real estate so that assessments are at full and true value at least every fifth year.5 The Department of Revenue Administration reviews each municipality's assessments once every 5 years6 and equalizes every town's assessed valuation to market value annually by May 1.6

In towns that adopt semiannual billing, the first bill is due July 1.10 It is computed as last year's assessed value times half of last year's tax rate.10 The remainder of the year's tax is due December 1.10 Unpaid taxes draw 8% annual interest after December 1, though bills mailed on or after November 2 do not accrue interest until 30 days after mailing.11

To contest an assessment, apply in writing to the selectmen or assessors by March 1 following the notice of tax.7 The town must decide by July 1, and no response counts as a denial.7 You can then appeal to the Board of Tax and Land Appeals with a $65 filing fee,8 or petition the superior court instead.9 Either appeal must be filed by September 1.89

Elderly exemption amounts are set locally, but each age band (65 to 74, 75 to 79, and 80 or older) must receive at least $5,000.12 Town income limits cannot be set below $13,400 for a single person or $20,400 for married persons,13 and the asset limit cannot be below $35,000.13 The standard veterans' tax credit is $50, subtracted from the tax on the veteran's residence.14 Towns may instead adopt an optional credit from $51 to $750,14 rising to a $1,000 maximum from April 1, 2027.14 Permanent applications for exemptions and credits are due by April 15.15

The state education property tax is set at a rate meant to raise $363,000,000.17 Low- and moderate-income homeowners can get part of it rebated if household income is $37,000 or less (single) or $47,000 or less (married or head of household).16 The rebate applies the education tax rate to the lesser of your homestead's assessed value or $220,000 times the local equalization ratio.16 A single filer then receives 100% below $23,100, 60%, 40%, or 20% from $32,400 up to $37,000.16 File with the Department of Revenue Administration between May 1 and June 30.16

The real estate transfer tax of $.75 per $100 of the sale price is a one-time charge at closing and is not part of the recurring annual property tax.2

Manchester shows how a town rate is built. Its 2025 rate of $20.24 per $1,000 of assessed value is $10.04 municipal, $1.36 county, $7.33 local education and $1.51 state education, so a home assessed at $300,000 owes $6,072.00 for the year.18 The city's 2025 equalization ratio is 64.8%, meaning its assessments sat at about 64.8% of market value; per $1,000 of market value the same rate works out to about $13.12.18 Compare towns on equalized rates, not on printed rates alone.

Buying or selling? Open the New Hampshire transfer tax calculator to estimate your one-time transfer-tax share and the buyer and seller combined amount. Keep those transaction charges separate from the recurring annual property-tax bill above.

Worked example

Illustrative $350,000 assessment at a combined $20.00 per $1,000 = $7,000.00. The standard veterans’ tax credit of $50.00 comes off the tax: $6,950.00. A town that adopted the $750 optional credit would bill $6,250.00.

New Hampshire worked example
LineTaxable valueTax
Local ad valorem levies at 20 mills$350,000.00$7,000.00
Credits−$50.00
Annual total$6,950.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $402,500 (±$2,808), median real-estate taxes $6,667 (±$35). Dividing one by the other gives 1.66% for New Hampshire. Tables B25077 and B25103; why it is only context.

Sources

  1. gc.nh.govNew Hampshire RSA 76:2: Property Tax Year, read .
    “The property tax year shall be April 1 to March 31 and all property taxes shall be assessed on the inventory taken in April of that year”
  2. gencourt.state.nh.usNew Hampshire RSA 78-B:1, read .
    “The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer”
  3. gencourt.state.nh.usNew Hampshire RSA 74:1, read .
    “shall take an inventory of all the estate liable to be taxed in such town as of April 1.”
  4. gencourt.state.nh.usNew Hampshire RSA 75:1, read .
    “the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor.”
  5. gencourt.state.nh.usNew Hampshire RSA 75:8-a, read .
    “shall reappraise all real estate within the municipality so that the assessments are at full and true value at least as often as every fifth year”
  6. gencourt.state.nh.usNew Hampshire RSA 21-J:3, XIII, read .
    “Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state … Review and report each municipality's assessments once within every 5 years pursuant to RSA 21-J:11-a.”
  7. gencourt.state.nh.usNew Hampshire RSA 76:16, read .
    “may, by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards, apply in writing on the form set out in paragraph III to the selectmen or assessors for an abatement of the tax. … shall grant, for good cause shown, or deny the application in writing by July 1 after notice of tax date under RSA 76:1-a. The failure to respond shall constitute denial.”
  8. gencourt.state.nh.usNew Hampshire RSA 76:16-a, I, read .
    “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.”
  9. gencourt.state.nh.usNew Hampshire RSA 76:17, read .
    “apply by petition to the superior court in the county, which shall make such order thereon as justice requires. The appeal shall be filed on or before September 1 following the date of notice of tax under RSA 76:1-a, and not afterwards.”
  10. gencourt.state.nh.usNew Hampshire RSA 76:15-a, read .
    “A partial payment of the taxes assessed on April 1 in any tax year shall be computed by taking the prior year's assessed valuation times 1/2 of the previous year's tax rate … Partial payment of taxes assessed under this section shall be due and payable on July 1.”
  11. gencourt.state.nh.usNew Hampshire RSA 76:13, read .
    “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”
  12. gencourt.state.nh.usNew Hampshire RSA 72:39-b, read .
    “Under no circumstances shall the amounts of the exemption for any age category be less than $5,000. … to a person 65 years of age up to 75 years, to a person 75 years of age up to 80 years, and to a person 80 years of age or older.”
  13. gencourt.state.nh.usNew Hampshire RSA 72:39-a, read .
    “Under no circumstances shall the amount determined by the city or town be less than $13,400 for a single person or $20,400 for married persons. … The amount determined by the city or town shall not be less than $35,000.”
  14. gencourt.state.nh.usNew Hampshire RSA 72:28, read .
    “The standard veterans' tax credit shall be $50. … The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $51 up to $750.”
  15. gencourt.state.nh.usNew Hampshire RSA 72:33, I, read .
    “has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor”
  16. gencourt.state.nh.usNew Hampshire RSA 198:57, read .
    “(1) $37,000 or less if a single person; (2) $47,000 or less if a married person or head of a New Hampshire household. … (b) Multiply $220,000 by the most current local equalization ratio as determined by the department of revenue administration; (c) Multiply the lesser of the amount determined in subparagraph (a) or (b) by the education tax rate as shown on the tax bill”
  17. gencourt.state.nh.usNew Hampshire RSA 76:3, read .
    “set the education tax rate at a level sufficient to generate revenue of $363,000,000”
  18. manchesternh.govCity of Manchester Assessors, Tax Rates (2025), read .
    “The ratio for 2025 is 64.8% … The 2025 tax rate is $20.24 per $1000.00 of assessed valuation … Municipal $10.04 County $1.36 Local Education $7.33 State Education $1.51”

Bordering jurisdictions

Elsewhere in the region:

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