Utility Property Tax
Frequently asked questions in regard to Utility Property Tax.
What is the Utility Property tax?
It is a tax imposed on the value of utility property in New Hampshire, assessed annually at a rate of $6.60 per $1,000 of value.
What does the utility property tax fund?
The commissioner collects the taxes, interest, additions to tax and penalties imposed under RSA 83-F and deposits in the education trust fund established by RSA 198:39 the amount of the funds collected.
Who is subject to the utility property tax?
Any entity owning or possessing utility property used for the generation, production, supply, distribution, or transmission of utilities like electricity, natural gas, water, or sewage. For more information, refer to NH RSA 83-F.
What properties are exempt from this tax?
Properties not subject to local property taxation or exempt from regulation from the Public Utilities Commission may be exempt from this tax. For further exemptions and details refer to NH RSA 83-F V.
How is the tax assessed and paid?
The tax is assessed annually as of April 1, and the final Notice of Assessment is provided in December detailing the assessment, estimated taxes paid and final amounts owed, if any.
Do I have to make estimated payments?
Yes. Every utility or utility owner must make estimated tax payments unless the annual estimated tax is less than $200. If your estimated tax liability exceeds $200, four estimate payments are required, paid at 25% each on April 15, June 15, September 15 and December 15 of the tax year.
Where can I find forms and additional resources?
Forms may be obtained from the Department's website on the Current Year Forms and Instructions page, by calling the Forms Line at (603) 230-5001, or by request using our online portal, Granite Tax Connect at https://gtc.revenue.nh.gov/.
Who do I contact with questions?
For questions about utility assessments and forms you can call the Municipal and Property Division at (603) 230-5950 or email at utilities@dra.nh.gov
For questions about payments please contact Taxpayer Services at (603) 230-5920 Monday through Friday, 8:00 a.m. to 4:30 p.m. Individuals with hearing or speech impairments may call TDD Access: Relay NH 1-800-735-2964.