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Property Bureau

The Municipal and Property Division assists and educates municipalities with the methods of appraisal and assessment of real property including exemptions, tax credits and current use. The division develops and presents educational classes on assessing related fields statewide. At no expense to the municipality, the division monitors revaluations for quality and accuracy and reviews assessing contracts and makes recommendations thereon to municipalities RSA 21-J:11. The division performs reviews of municipalities' assessing practices according to guidelines set by the New Hampshire Assessing Standards Board (ASB) RSA 21-J:11-a. They equalize the local assessed valuation of each municipality to bring such valuations to the full and true market value of the property RSA 21-J:3, XIII. The Municipal and Property Division appraises public utility and railroad property for the statewide public utility tax RSA 83-F as well as the railroad tax RSA 82. Municipalities may also utilize these values for their public utility property. They also administer the Gravel and Timber Taxes.


  • Abatements & Appeals
    View information about abatements and appeals.
  • Assessing Standards Board (ASB)
    View information pertaining to the Assessing Standards Board including the ASB Reference Manual, Assessment Review, Members, Meeting Schedule and Minutes, Statutes (RSAs), Rules and contact information.
  • Assessment Review
    Find Assessment Review reports and other information pertaining to the Assessment Review process.
  • Current Use Board (CUB)
    View information about the Current Use Program, including Assessment Ranges, Booklets, Members, Meeting Schedule and Minutes, Statutes (RSAs), Rules and Contact Information.
  • Education
    Find upcoming educational events, classes and mini-courses around the state in local municipalities being offered by the Municipal Property Division and other agencies and associations.
  • Equalization Bureau
    Equalization is the process by which the New Hampshire Department of Revenue Administration makes adjustments to each municipality's locally assessed values to calculate the estimated 100% market value of the municipality. View statistical reports by tax year.
  • Exemptions and Veterans Tax Credits
    Information pertaining to personal exemptions including the elderly, disabled, blind; Veterans' tax credits and other exemptions.
  • Forms
    Find forms for exemptions and tax credits, current use, utility and railroad, and general assessing.
  • Gravel Bureau
    Find information about excavation including statutory requirements, rules, local regulation, and alteration of terrain programs.
  • Low Income Housing Tax Credit (LIHTC)
    Find statutes, forms, capitalization rates by county and a link to NH Housing for more information on the low income housing tax credit program.
  • Revaluation & Monitoring
    Find Appraisal Companies and New Hampshire Department of Revenue Administration certified personnel, USPAP Compliance information, and examples of contracts for Full, Partial, and Cyclical Revaluations and Statistical Updates.
  • Telecommunications Poles and Conduits
  • Timber Bureau
    Find information about the timber tax law, Notice of Intent to Cut, Report of Cut, average stumpage values, comparative stumpage values, conversion formulas, statutes, and rules.
  • Utilities & Railroads
    Find information about the utility and railroad tax, forms, statutes and meeting information.

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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