New Hampshire Revenue Administration Department Logo
Website Name - an official New Hampshire Government website
Smaller text size Reset text size Larger text size
link to website translation page

Equalization Mosaic System

What is it Equalization?

Equalization is a process carried out annually by Municipal Assessing Jurisdictions and the New Hampshire Department of Revenue Administration (DRA) which ensures that common property tax burdens are apportioned fairly and equitably among taxpayers.  Sales from a period of October 1 through September 30 of the following year are reviewed in each taxing jurisdiction. Municipal officials indicate whether the transaction is arm's length, and verify selling price and assessed value. The Sales Ratios (Assessed Value/Selling Price = Ratio) are analyzed by DRA to determine the assessment to fair market value ratio for each taxing jurisdiction. A ratio of 100% indicates that the town is assessed at Market value.

DRA is pleased to offer a the new Mosaic Equalization System in partnership with the University of New Hampshire Technology Transfer Center. If you do not have user credentials contact Patrick Santoso at

DRA Web Portal - This site requires a username and password in order to enter sales for the ratio study.

General Help Documents


Specific Help Documents


OnlineTraining Registration:

Attendance is strictly optional and training is provided for the convenience of those who would like to attend. To register please email Justin Lowe ( or use this web form and indicate which training session you would like to attend. Attendance is limited to 25 individuals per session so please register early.



Adobe Acrobat Reader Symbol Portable Document Format (.pdf). Visit for a list of free .pdf readers for a variety of operating systems.
Video Format Symbol Video format.

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
Contact the Webmaster