To skip navigationdra
State of Nh Revenue Dept
photo of Revenue building
IndividualsBusinessLocal Government


Low & Moderate Tax Relief Program
The Low and Moderate Income Homeowner's Property Tax Relief Program runs annually between May 1st and June 30th.

Applications accepted only during the filing period - after May 1, but no later than June 30.

The law allows 120 days (approximately 4 months) for processing from the date of receipt of your completed claim received by the Department between May 1 and June 30.

An eligible claimant is a person who is:

  • Single with adjusted gross income equal to or less than $20,000;
    Married or head of NH household with adjusted gross income less than or equal to $40,000; who must also:
  • Own a homestead subject to the State Education Property Tax; and have resided in that homestead on April 1 of the year for which the claim is made.

For assistance, contact us at (603) 230-5920 prompt 2, then prompt 2 again.

The Hardship Relief program was repealed with the implementation of this program. Please do not submit a Hardship Relief form or a prior year's Low and Moderate form for this years Low and Moderate Income Homeowner's Property Tax Relief program.

Adobe Acrobat Reader Symbol Adobe Acrobat Reader format. You can download a free reader from Adobe.

Microsoft Word Symbol Microsoft Word format. You can download a free reader from Microsoft.



© NH Department of Revenue Administration ~ 109 Pleasant Street ~ Concord, New Hampshire 03301
Phone: 603-230-5000 ~ Fax: 603-230-5945 ~ TDD Access Relay NH: 1-800-735-2964
Municipal Services ~ Phone: 603-230-5090 ~ Fax: 603-230-5947
Property Appraisal ~ Phone: 603-230-5950 ~ Fax: 603-230-5943
Collections ~ Phone: 603-230-5900 ~ Fax: 603-230-5946
Hearings Bureau ~ Phone 603-230-5002 ~ Fax 603-230-5948
Contact the Webmaster

Copyright © State of New Hampshire, 2007