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Property - 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

Tuesday, February 14, 2023, at 10:00 a.m. - Notice
NH Department of Revenue Administration
109 Pleasant Street, Concord NH

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
by e-mail to utilities@dra.nh.gov

 

Forms

1. Click on link above

2. Go to All Department Forms and Instructions

3. Search for form number

  • PA-65, Alternate Assessment Election Form Low Income Housing Tax Credit Properties pdf file
  • PA-67, Low Income Housing Tax Credit Program, Annual Filing to Municipality Excel file

 

Capitalization (CAP) Rates by County

All documents have been saved in Portable Document Format Adobe Acrobat Reader Symbol.

2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013| 2012

 

 

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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