New Hampshire Property Tax 2026: Local Elderly Exemption & State Relief
New Hampshire has no state income tax or general sales tax — property tax carries nearly all local government funding, making effective rates among the highest in the country. The primary relief programs are the locally-adopted elderly exemption (RSA 72:39-a) and the state Low and Moderate Income Homeowners Property Tax Relief. This 2026 guide covers both and the April 15 filing deadline.
is the statewide median effective property tax rate in New Hampshire, third-highest in the U.S. after New Jersey and Illinois. NH has no state income tax or general sales tax, so property tax carries most local funding.
New Hampshire's elderly exemption (RSA 72:39-a) is adopted by each town — amounts range from $50,000 to over $200,000 off assessed value, with income and asset limits set locally.
How New Hampshire Property Tax Works
New Hampshire property tax is administered by 235 cities and towns, each with its own assessor. The NH Department of Revenue Administration (DRA) oversees uniform standards. Property is assessed at full market value; each town sets its own tax rate.
The tax calculation
Annual tax = Assessed value × (Combined tax rate per $1,000 ÷ 1,000)
Example: $400,000 home in Manchester at combined rate approximately $21 per $1,000: $400,000 × 0.021 = $8,400 annual tax. Concord approximately $30 per $1,000 = $12,000 on the same home. Rates vary widely by town.
Elderly Exemption (RSA 72:39-a) — Local Option
The primary senior relief in New Hampshire is the locally-adopted elderly exemption. Each town decides whether to offer it and at what level.
Eligibility (statewide minimum framework)
- Age 65+ by April 1 of the tax year
- Net income below locally-set limits (typically $35,000-$50,000 single)
- Assets (excluding residence) below locally-set limits
- Primary residence owned 5+ years in most towns
Exemption amounts
Varies dramatically by town. Common ranges:
- Smaller towns: $50,000-$100,000 off assessed value
- Manchester, Nashua, Concord: $100,000-$150,000
- Some generous towns: $200,000+
Application deadline
Typically April 15 of the tax year. Check with your town assessor.
Low and Moderate Income Homeowners Property Tax Relief
New Hampshire's state-funded relief program refunds a portion of state education property tax for qualifying lower-income homeowners.
Eligibility
- Homeowner of the primary residence
- Income below $37,000 (single) or $47,000 (married)
Refund amount
Calculated based on adjusted property tax exceeding a percentage of income. Typically several hundred dollars per year for qualifying households.
Application
File with the NH Department of Revenue Administration by June 30 of the following year.
Elderly and Disabled Tax Deferral
Alternative to the exemption — defers payment of part or all of property tax for qualifying seniors and disabled. Deferred amount accrues interest at statutory rate and becomes a lien repaid when the property is sold or transferred.
Apply with the town assessor.
Appealing Your Assessment
New Hampshire appeals flow through local selectmen/assessors and the Board of Tax and Land Appeals (BTLA).
Step 1: Abatement application
File with the selectmen/assessors by March 1 following the tax bill. Town must respond by July 1.
Step 2: Board of Tax and Land Appeals
Appeal to BTLA if dissatisfied. Filing within 90 days of the selectmen's denial.
Step 3: Superior Court
Alternative to BTLA; same filing deadline.
Frequently Asked Questions
Does New Hampshire have a state property tax?
Yes — NH levies a statewide education property tax (SWEPT) of approximately $1.11 per $1,000 of equalized assessed value, dedicated to K-12 education. Plus local property tax rates set by each town. New Hampshire has no state income tax or general sales tax, so property tax carries most public-sector revenue.
What is New Hampshire's elderly exemption?
A locally-adopted exemption under RSA 72:39-a. Each town decides whether to offer it and at what level. Amounts vary from $50,000 to over $200,000 off assessed value for homeowners age 65+ with income and asset limits set locally. File with your town by April 15.
What is the Low and Moderate Income Homeowners Property Tax Relief program?
A state-funded program that refunds a portion of state education property tax for homeowners with income below $37,000 (single) or $47,000 (married). Apply with the NH Department of Revenue Administration by June 30 of the year following the tax year.
When is the New Hampshire property tax appeal deadline?
File an abatement application with the selectmen/assessors by March 1 following the tax bill. Town must respond by July 1. Appeal to the Board of Tax and Land Appeals (BTLA) or Superior Court within 90 days of the selectmen's denial.
Your County's Effective Property Tax Rate
See 2026 effective rate, median tax, and appeal deadline for every New Hampshire county.
Browse New Hampshire Counties →NH Department of Revenue Administration — Property Tax · NH DRA — Low and Moderate Income Homeowners Property Tax Relief · Nashua — Elderly Exemption · Concord — Elderly Exemption · NH Board of Tax and Land Appeals (BTLA) · NH RSA 72 (Property Taxation). Rates, exemption amounts and filing deadlines cited are based on 2025-2026 legislative sessions and official state/county publications verified 2026-04-21; verify with your assessor before filing. This article is for informational purposes and is not tax or legal advice.