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.
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
- 2022 Certified Utility Values, Municipal Order
- 2022 Certified Utility Values, Company Order
- 2021 Certified Utility Values, Municipal Order
- 2021 Certified Utility Values, Company Order
- 2020 Certified Utility Values, Municipal Order
- 2020 Certified Utility Values, Company Order
Statutes (RSAs)
- RSA 72:8-d Valuation of Electric, Gas, and Water Utility Distribution Assets
- RSA 82 Taxation of Railroads
- RSA 83-F Utility Property Tax
Administrative Rules
- Rev 1400 Utility Property Tax (UPT)
- Rev 1500 Railroad and Private Rail Car Company Taxation
- Rev 1907 Municipal Valuation of Utility Company Distribution Assets