Low and Moderate Income Homeowners Property Tax Relief

Chapter 158, Session Laws of 2001, enacted the property tax relief to eligible low to moderate income claimants, who own a homestead in New Hampshire.

Chapter 95, Session Laws of 2021, HB 486 amends RSA 198:57 to increase the income limitations for the receipt of a Low & Moderate Income Property Tax Relief award as well as the maximum amount of tax relief available to an awardee for property taxes assessed on or after April 1, 2021

An eligible applicant for the Low and Moderate Income Homeowners Property Tax Relief is a person who is:

• Single with adjusted gross income equal to or less than $37,000; or
• Married or head of NH household with adjusted gross income less than or equal to $47,000; and
• Owns a homestead subject to the State Education Property Tax; and
• Has resided in that homestead on April 1 of the year for which the claim is made.

Applications for the Low and Moderate Income Homeowners Property Tax Relief are accepted only during the statutory filing period - after May 1, but no later than June 30. You may file your claim on our online portal, Granite Tax Connect at https://gtc.revenue.nh.gov/, by accessing the Apply for Property Tax Relief link located on the Applications Panel, or by submitting a form DP-8, which can be found on our Forms page under the Low and Moderate Program topic. The law allows 120 days for processing from the date of receipt of your completed application.

For additional information you can view the Frequently Asked Questions or contact the Department at (603) 230-5920.

Low and Moderate Income Homeowners Property Tax Relief Historical Data