Utilities & Railroads

If you have questions or comments, please contact the Utility Tax Appraiser by phone at (603) 230-5093, by
e-mail at Penny.S.Touchette@dra.nh.gov or through written correspondence mailed to:

New Hampshire Department of Revenue
Attn: Utility Tax
PO Box 487
Concord, NH 03302-0487

General Information

• All meetings, classes or forums relating to Utility Tax will be held at the New Hampshire Department of Revenue Administration, 109 Pleasant Street (Medical & Surgical Building), Concord, NH unless otherwise noted. Please note, a picture ID is required upon entering the building.

Forms

Note: There has been a change to the forms below. The phase-in year percentage has been unlocked allowing the same form to be used this year and the next 3-years of the phase-in.

• PA-81 Electric Utility Company Report of Utility Assets
• PA-82 Gas Utility Company Report of Utility Company Assets
• PA-83 Water Utility Company Report of Utility Company Assets
• Railroad Tax Forms
• Utility Property Tax Forms
• Appeal Form A-101

Reports

• 2022 Certified Utility Values, Municipal Order
• 2022 Certified Utility Values, Company Order
• 2021 Certified Utility Values, Municipal Order
• 2021 Certified Utility Values, Company Order
• 2020 Certified Utility Values, Municipal Order
• 2020 Certified Utility Values, Company Order  

Statutes (RSAs)

• RSA 72:8-d Valuation of Electric, Gas, and Water Utility Distribution Assets
• RSA 82 Taxation of Railroads
• RSA 83-F Utility Property Tax

Administrative Rules

• Rev 1907 Municipal Valuation of Utility Company Distribution Assets