The real estate event summary for the State of
New Hampshire is as follows:
Event
Date
Comments
Assessment Date
Tax Bills Due
Tax Bills Due
Appeal Deadline to Assessors
Appeal from Assessors denial
April 1st
July 1st
December 1st
March 1st
September 1st
Real Estate only
1st half installment, preliminary bill
2nd half installment, actual bill
Some jurisdictions require owners sign appeals
Appeals to the BTLA or Superior Court
Q: What is taxable is New Hampshire?
A: New Hampshire taxes all real estate unless specifically exempted. Neither tangible personal property
or intangible personal property
are subject to tax.
Q: What is the basis for the real property assessment?
A: Property is subject to taxation is assessed at its full and true value in money as determined by the amount the property would be
valued at if it were offered in payment of a debt.
Q: What is the date of value?
A: April 1st
Q: Is there an assessment ratio?
A: No
Q: Is there an equalization ratio?
A: The Department of Revenue determines the proper equalized valuation of properties. The DRA
equalizes annually by March 31st, the
valuation of property in all the towns, cities and unincorporated places in New Hampshire.
Q: What is the process for challenging an assessment?
A: Application to abate the tax must be made to the selectmen or assessors by March 1st following
notice of tax. Appeals of a decision of the selectmen or assessors are made to the Board of Tax and
Land Appeals (BTLA) or to the superior court of the county.
