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Equalization Bureau

What is it Equalization?

Equalization is a process carried out annually by municipalities and the New Hampshire Department of Revenue Administration (DRA) to ensure common property tax burdens are apportioned fairly and equitably among taxpayers. This is accomplished by conducting an annual ratio study using sales from a period of October 1 through September 30 of the following year. The information derived from the ratio studies is then used to calculate each municipality’s total assessed value used for county apportionment and the state education tax.

Reference Documents

The Equalization Manual provides an overview of the ratio study procedures and equalization process.



Each year the Equalization Bureau compiles information provided by municipalities on the MS-1, Summary Inventory of Valuation Report and statistics from the ratio study to equalize the value of each municipality for the equitable apportionment of taxes.

2022 | 2021 | 2020 | 2019 | 2018


Administrative Rules

Equalization Mosaic System

View this page for training videos, reference guide and other information pertaining to the Equalization Mosaic System.

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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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