Municipal and Property Division
The mission of the Municipal and Property Division is to assure fairness, equity and proportionality in the assessment and collection of property taxes and the administration of municipal finances in the state.
Director Samuel T. Greene
The Department is responsible for establishing municipal, school, county, state, and village tax rates, providing technical assistance relative to taxation and finance to the over 550 political subdivisions of the state and conducting general supervision over municipal tax collectors.
The Department is responsible for monitoring revaluations, reviewing municipal records, establishing apportionments, appraising utility and railroad property, administering timber and gravel taxes, assisting municipalities in property taxation and providing administrative support to the ASB and CUB.
The Department is responsible for appraising public utility and railroad property for the apportionment of the statewide education property tax, determining capitalization rates for the assessment of telecommunication poles and conduits and administering the timber and gravel taxes.
Assessing Standards Board (ASB)
The ASB is administratively attached to the DRA pursuant to RSA 21-J:14-a and -b. The DRA provides administrative support to the Board by scheduling and attending meetings, preparing minutes and filing administrative rules.
Current Use Board (CUB)
The CUB is administratively attached to the DRA pursuant to RSA 21-J:1-a. Their duties, provided for in RSA 79-A:4, include establishing a schedule of criteria and current use values, holding (3) public forums annually to receive general comment on the current use law and to adopt rules necessary to implement the chapter. The Current Use Booklet is published by the Board.