Tax Code Reference
Effective Rate: 1.5%
New Hampshire
Property Tax Code
New Hampshire Revised Statutes — Chapter 75 (Appraisal of Taxable Property) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in New Hampshire.
Quick Facts
Assessment Authority
Municipal Assessor
Appeal Board
Board of Tax and Land Appeals (BTLA)
Assessment Ratio
100% of full and true value
Assessment Cycle
Annual (full revaluation every 5 years)
Appeal Deadline
March 1 following the FINAL tax bill (abatement to the municipality); BTLA or Superior Court — not both — by September 1
Assessment System
Governing CodeNew Hampshire Revised Statutes — Chapter 75 (Appraisal of Taxable Property)
Assessment AuthorityMunicipal Assessor
Assessment Ratio100% of full and true value
Assessment CycleAnnual (full revaluation every 5 years)
Appeal System
Appeal BoardBoard of Tax and Land Appeals (BTLA)
Appeal DeadlineMarch 1 following the FINAL tax bill (abatement to the municipality); BTLA or Superior Court — not both — by September 1
Key Notes for New Hampshire
New Hampshire has no income or sales tax — property taxes are the primary revenue source, resulting in high rates. The abatement application must be filed by March 1.
Hearing Types Available
1
Local assessors (abatement)2
BTLA3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption