How to Get Property Tax Relief on a Low or Moderate Income
New Hampshire's Low and Moderate Income Homeowners Property Tax Relief: who qualifies, how much it can be, and how to apply between May 1 and June 30.
Checked against its sources October 12, 2026.
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At a Glance
If you own and live in your home and your household income is $37,000 or less (single) or $47,000 or less (married or head of household), the state refunds some or all of the State Education Property Tax on it. You apply to the Department of Revenue Administration between May 1 and June 30, online or on Form DP-8.
Do you own and live in your home, and is your household income under the limit?
- YesApply between May 1 and June 30.
- Not sureRead who qualifies below, or call the Department.
- Apply online at Granite Tax Connect, or on Form DP-8.
- The Department has 120 days to process a complete claim.
Step by Step
Check that you qualify
You qualify if all of these are true:
- you own a home, or an interest in one, that is subject to the State Education Property Tax;
- you lived in it on April 1 of the year you are claiming for; and
- your household income is $37,000 or less if you are single, or $47,000 or less if you are married or a head of household.
Household income is the federal adjusted gross income of you and of every other adult who lives in the home.
The law: RSA 198:56, RSA 198:57, III
Apply between May 1 and June 30
Claims are accepted only in that window. Apply online through the Department’s Granite Tax Connect portal, using “Apply for Property Tax Relief”, or on Form DP-8 from the Department’s forms page.
Wait for the decision
The Department has 120 days from receiving your complete application. If your claim is turned down in whole or in part, it must tell you within 90 days of receiving the claim and its documents.
The law: RSA 198:61
If you are turned down
You can appeal in writing to the Board of Tax and Land Appeals within 30 days of the notice.
The law: RSA 198:60
How Much It Can Be
The relief is a share of the State Education Property Tax on the lesser of your home’s assessed value and $220,000 multiplied by your town’s equalization ratio, at the education tax rate on your bill. The share depends on your household income. The Department works it out from your claim.
| Share | Single | Married or head of household |
|---|---|---|
| 100% | Under $23,100 | Under $29,400 |
| 60% | $23,100 to under $27,800 | $29,400 to under $35,300 |
| 40% | $27,800 to under $32,400 | $35,300 to under $41,100 |
| 20% | $32,400 to $37,000 | $41,100 to $47,000 |
A false claim is a crime, and the Department may audit a claim within three years of granting it (RSA 198:59).
Who Can Help
The Department of Revenue Administration answers questions about this program at (603) 230-5920, and keeps a page of frequently asked questions.
For help with an application, or with other benefits, and for legal help if you are at risk of losing your home over property taxes:
- Aging and Disability Resource Centers (formerly ServiceLink), a Department of Health and Human Services program with local resource centers: free counseling for older adults, adults with disabilities and caregivers, on benefits, applications, housing, Medicare and Medicaid, with no eligibility requirement. Call 1-866-634-9412, weekdays 8:30 a.m. to 4:30 p.m.
- Free civil legal aid. New Hampshire Legal Assistance helps people with low income and limited assets, and adults 60 and over, mainly with housing (eviction, foreclosure and property tax deeding), domestic violence and family law, and public benefits. Apply through 603 Legal Aid, online or at 1-800-639-5290; it also publishes self-help articles.
In the Record
Chapter 198: School Money
Bills now before the General Court that would change it:
- HB 734-FN Interim Study
- HB 772-FN Interim Study
- HB 1787-FN Interim Study
- HB 1800-FN Interim Study
Laws that changed it since 2020, newest first:
- HB 656 Became Law
- HB 1495 Became Law
- HB 1503 Became Law
- HB 1815-FN Became Law
- SB 586-FN Became Law
- HB 2-FN-A-LOCAL Became Law
- HB 282-FN Became Law
- HB 506-FN Became Law