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Property - Low Income Housing Tax Credit (LIHTC)

Per RSA 75:1-a,VII,(a)(1), the New Hampshire Department of Revenue Administration develops a market capitalization rate for each county predicated on standard commercial apartment housing (non-lihtc). These rates do not include consideration for local property taxes.

The local assessor should "load" the published New Hampshire Department of Revenue Administration rate with the local property tax.

For more information on the low income housing tax credit, visit the New Hampshire Housing website at

Public Forum Date

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Capitalization (CAP) Rates by County

2016 pdf file | 2015 pdf file | 2014  pdf file| 2013 pdf file | 2012 pdf file | 2011 pdf file | 2010 pdf file | 2009 pdf file

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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