About DRA

The mission of the Department of Revenue Administration is to fairly and efficiently administer the tax laws of the State of New Hampshire, collecting the proper amount of taxes due, incurring the least cost to the taxpayers, in a manner that merits the highest degree of public confidence in our integrity. Further, we will provide prompt and constructive assistance to the municipal units of government in matters of budget, finance, and the appraisal of real estate.

Lindsey M. Stepp, Commissioner

​​Lindsey M. Stepp is currently Commissioner of the New Hampshire Department of Revenue Administration and a member of the Board of Directors for the Federation of Tax Administrators.  Lindsey received her Master of Business Administration degree from Plymouth State University, after receiving her B.S. in Economics from Trinity College in Hartford, CT. Lindsey served as Director of Business Services for the Information Technology Services Department at Plymouth State University, and previously worked at the Department of Revenue Administration as a Financial Analyst. Lindsey began her career at Ernst & Young LLP as an International Tax and Transfer Pricing Consultant.

Ora M. LeMere, Assistant Commissioner

Assistant Commissioner Ora M. LeMere, received both her Master of Accounting (Taxation) and B.S in Accounting degrees from Southern NH University in Manchester, NH. Previously, Ms. LeMere served as a Tax Field Auditor and Collections Director at the Department of Revenue Administration.

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The Administration Unit performs administrative functions necessary to support Department operations including accounting, purchasing, adjudicative and administrative hearings, tax policy and legislative analysis, fleet and facility maintenance, human resources and project management. 

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Laptops on deskThe Audit Division conducts audits on only a portion of tax returns filed by individuals, partnerships, estates, trusts, and corporations, as well as other documents filed with DRA, each year to ensure compliance with New Hampshire tax laws and rules.​

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The Collections Division ensures taxpayer compliance with the tax laws of New Hampshire by fairly and effectively recovering overdue taxes.

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The Municipal and Property Division ensures fairness, equity and proportionality in the assessment and collection of property taxes and the administration of municipal finances in this state.

Learn more about the Municipal and Property Division  


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The Division of Taxpayer Services provides exemplary customer service as well as efficient data management.

Learn more about the Taxpayer Services Division