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Real Estate Transfer Tax Examples

Rev 802.01(c), (d), and (i), Rev 802.04(a) and Rev 802.05(a)(2) and (d) are being amended. Rev 803.05 is being readopted with amendments. Rev 802.02(e) and Rev 802.03(e) are being inserted to provide detailed examples of taxable and nontaxable real estate transactions.

Rev 802.01(c), (d), and (i), Rev 802.02(e), Rev 802.03(e), Rev 802.04(a), Rev 802.05(a)(2) and (d), and Rev 803.05 set forth the Department’s real estate transfer tax examples. The rule amendments include examples of the following real estate transactions: right-of-way easement on property, foreclosure, exchange or swap of land or real estate, revocable trusts of real property, municipal transfer, transfers of land or real estate property involving the US government, transfers of interests in real estate holding companies, and real estate transfers involving carried interest.

Rev 804.02 on LLC conversions is being repealed and Rev 803.06 on LLC conversions is being adopted to more accurately reflect the taxability of LLC conversions.


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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