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New Hampshire · Property tax appeal guide · Updated Oct 2026

How to appeal your property tax assessment in New Hampshire

New Hampshire homeowners pay a median of $6,667 a year in property tax, an effective rate of 1.66%, the 4th highest of the 15 states we cover. The deadline to appeal: March 1 (after fall tax bill). Here is who sets your value, how to challenge it and what evidence works.

1.66%Median effective tax rate
$6,667Median yearly tax on a home
March 1 (after fall tax bill)Deadline to appeal
Town abatement (selectmen / assessing office)Where you file first
Deadline: March 1 (after fall tax bill)

Opens soonOpens when your final 2026 tax bill arrives (usually in the fall). Abatement applications are due March 1, 2027.

File a written abatement application with your town or city by March 1 following the notice of tax (the final tax bill). If the final bill is dated after December 31, the deadline is 2 months after the bill date. The town has until July 1 to decide; no answer means it is denied. Example: Hanover - abatement application due March 1 after the fall tax bill.

There is usually no separate yearly assessment notice. The 'notice of tax' is the final tax bill, which most towns mail in the fall (often November-December) after the tax rate is set. In a revaluation year, towns mail new-value notices and usually offer informal review meetings before the tax bill.

How much could you save?

Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.

Use the full market value, not the assessed value, if your notice shows both. The estimate uses your bill or your state's median effective tax rate.

Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.

How to appeal in New Hampshire, step by step

  1. Understand your assessment

    Each town or city sets assessments through its selectmen or assessing office, often with a contracted assessor. The state Department of Revenue Administration oversees them and measures each town's level of assessment every year. Homes are supposed to be assessed at market value as of April 1 of the tax year. Because values drift between revaluations, the state publishes each town's equalization (sales) ratio. To compare your assessment with market value, divide your assessment by the town's equalization ratio. Every town must update values at least once every five years (RSA 75:8-a), under state oversight. Each town has its own schedule.

  2. Check the record and talk to the assessor

    Yes. You can call the assessing office anytime to review your property record card and fix errors. In revaluation years towns hold informal hearings after new values are mailed. Some towns (for example Hanover) also hold an informal hearing on your abatement application. None of this extends the March 1 deadline.

  3. Gather your evidence

    What works in New Hampshire: Sales of comparable homes in your town close to April 1 of the tax year; An appraisal of your home's market value as of April 1 of the tax year; Errors on your property record card (size, bathrooms, finished areas, condition); Your town's equalization ratio from the state Department of Revenue Administration, to convert assessment to market value; Photos and repair estimates for problems that lower value.

  4. File with the Town abatement (selectmen / assessing office)

    File the RSA 76:16 abatement application (or a letter) with your town's assessing office by March 1. State what you think the home is worth and why, and attach comparable sales or an appraisal. The assessor may ask to inspect the property. The selectmen or assessing board decide by July 1, sometimes after a short hearing. Cost: No fee for the town-level abatement.

  5. Prove your case at the hearing

    You must prove 'good cause' - usually that your home is disproportionately assessed, meaning you pay more than your fair share compared with other properties in town. In practice you show your home's market value as of April 1, then compare it with your assessment divided by the town's equalization ratio.

  6. If you lose: Board of Tax and Land Appeals (BTLA) or Superior Court (choose one)

    By September 1 following the notice of tax (but not before the town decides or July 1). If the final bill was dated after December 31, 8 months after the bill date. BTLA: complete the BTLA appeal form and mail or hand-deliver it to the Board of Tax and Land Appeals, 107 Pleasant Street, Johnson Hall, Concord, NH 03301 with a $65 check or money order to 'Treasurer, State of NH' - no electronic filing. Superior Court: file in the county superior court (filing fee about $180). You cannot use both.

  7. After you win

    If the town, BTLA or court grants an abatement, the overpaid tax is refunded with interest under RSA 76:17-a. The reduction applies to that tax year; you may need to watch the next year's value, since NH has no automatic multi-year freeze.

Official forms

Taxpayer's RSA 76:16 Abatement Application to Municipality (example copy: Town of New Boston)

Open the official form page

BTLA Appeal Form (property tax abatement appeal)

Open the official form page

Rules that are different in New Hampshire

Is your home assessed higher than similar homes?

Show your assessment is disproportionate: divide your assessment by the town's equalization ratio and prove (with sales or an appraisal) that the result is higher than your home's market value on April 1. Run the numbers with our unequal assessment calculator.

Most wins start with a mistake in the assessor's record of your home. Check it line by line.

Record card checklist

Exemptions that lower your bill without an appeal

An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.

Elderly exemption (local option)

Residents 65+ who have lived in NH at least 3 years and meet the town's income and asset limits get a reduction in assessed value; amounts and limits are set by each town.

Official details

Veterans' tax credits

Credits off the tax bill set by each town: standard/optional and All Veterans credits (up to $750 in many towns), surviving spouse credits, and a larger credit for service-connected total disability (often $2,000-$4,000+). Apply with the town by April 15.

Official details

Low and Moderate Income Homeowners Property Tax Relief

State refund of part of the State Education Property Tax for lower-income homeowners: household income up to $37,000 if single, or $47,000 if married or head of household. There is no home-value limit, but the refund is figured on no more than $220,000 of value (adjusted by your town's equalization ratio). Apply to the Department of Revenue Administration between May 1 and June 30.

Official details

Do you need a lawyer or a tax consultant?

You can file and argue your own abatement and BTLA appeal. A representative (such as a tax consultant or attorney) can complete and file the application for you, but you must also sign it. Contingency-fee consultants operate in NH; check the BTLA rules on representatives.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

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About you
The property
Your appeal
Reasons (tick all that apply)

New Hampshire property tax appeal FAQ

What is the deadline to appeal property taxes in New Hampshire?

File a written abatement application with your town or city by March 1 following the notice of tax (the final tax bill). If the final bill is dated after December 31, the deadline is 2 months after the bill date. The town has until July 1 to decide; no answer means it is denied. Example: Hanover - abatement application due March 1 after the fall tax bill.

Where do I file a property tax appeal in New Hampshire?

With the Town abatement (selectmen / assessing office). File the RSA 76:16 abatement application (or a letter) with your town's assessing office by March 1. State what you think the home is worth and why, and attach comparable sales or an appraisal. The assessor may ask to inspect the property. The selectmen or assessing board decide by July 1, sometimes after a short hearing.

How much does it cost to appeal in New Hampshire?

No fee for the town-level abatement.

Can I talk to the assessor before filing?

Yes. You can call the assessing office anytime to review your property record card and fix errors. In revaluation years towns hold informal hearings after new values are mailed. Some towns (for example Hanover) also hold an informal hearing on your abatement application. None of this extends the March 1 deadline.

What if the board turns me down?

You can appeal to the Board of Tax and Land Appeals (BTLA) or Superior Court (choose one). By September 1 following the notice of tax (but not before the town decides or July 1). If the final bill was dated after December 31, 8 months after the bill date. BTLA: complete the BTLA appeal form and mail or hand-deliver it to the Board of Tax and Land Appeals, 107 Pleasant Street, Johnson Hall, Concord, NH 03301 with a $65 check or money order to 'Treasurer, State of NH' - no electronic filing. Superior Court: file in the county superior court (filing fee about $180). You cannot use both.

What happens if I win?

If the town, BTLA or court grants an abatement, the overpaid tax is refunded with interest under RSA 76:17-a. The reduction applies to that tax year; you may need to watch the next year's value, since NH has no automatic multi-year freeze.

Sources

Checked 2026-10 against official New Hampshire sources. Local deadlines and fees can differ; confirm with your assessor or board.

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