Per RSA 75:1-a, VII, (a)(1), the DRA 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 DRA rate with the local property tax.

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