Utility Property & Railroad Taxes

Pursuant to RSA 83-F, the Department determines the market value of utility property to be taxed at $6.60 per $1,000, for the state education portion of the property tax. Annually, the Department holds a public hearing to receive input on the assessment of utility properties prior to the final values being published in December.

If you have questions or comments, please contact the Utility Tax Appraiser by phone at (603) 230-5093, by e-mail at Penny.S.Touchette@dra.nh.gov or through written correspondence mailed to:

New Hampshire Department of Revenue
Attn: Utility Tax
PO Box 487
Concord, NH 03302-0487

You can now file utility property and railroad tax returns, estimates, and make payments using our online portal Granite Tax Connect (GTC) at https://gtc.revenue.nh.gov.

2024 Draft Utility Values - These values are draft values only. Final values will be available on December 1, 2024.

Forms

  • Railroad Tax Forms are located on our Forms & Instructions page under tax type Railroad and Private Railcar Tax.
  • Utility Property Tax Forms are located on our Forms & Instructions page under tax type Utility Property Tax.

Reports

Statutes (RSAs)

Administrative Rules