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Low-Income Housing Tax Credit (LIHTC)

Per RSA 75:1-a, VIII. (a)(1), the New Hampshire Department of Revenue Administration develops a market capitalization rate for each county predicated on standard commercial apartment housing (non-lihtc). These rates do not include consideration for local property taxes.

The local assessor should "load" the published New Hampshire Department of Revenue Administration rate with the local property tax.

For more information on the low income housing tax credit, visit the New Hampshire Housing website at www.nhhfa.org.

Public Hearing - Notice

Thursday, February 15, 2024, at 10:00 a.m.

To receive public input regarding the establishment of market capitalization rates for use in Low-Income Housing Tax Credit assessments pursuant to RSA 75:1-a VI and Rev 611.03.

Written material and testimony may be forwarded to:

NH Department of Revenue Administration
Municipal and Property Division
PO Box 487
Concord NH  03302-0487 or
E-mailed to utilities@dra.nh.gov

 

Forms

1. Click on link above

2. Go to All Department Forms and Instructions

3. Search for form number

Capitalization (CAP) Rates by County

Statutes (RSAs)

Administrative Rules

 

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

 

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


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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