Utility Property & Railroad Taxes
Pursuant to RSA 83-F, the Department determines the market value of utility property to be taxed at $6.60 per $1,000, for the state education portion of the property tax. Annually, the Department holds a public hearing to receive input on the assessment of utility properties prior to the final values being published in December.
Pursuant to RSA 82, the Department annually determines a Railroad Tax based on the market value of railroad property (railroad companies and private rail cars) operating for profit in New Hampshire, as of April 1 of each year.
All required forms can be found by selecting the below link then choosing the Utility Property Tax topic or the Railroad and Private Car Tax topic.
We strive to answer all your questions regarding Utility Property and Railroad taxes. You can select the below link or call our office at (603) 230-5950.
The Railroad and Private Car laws and rules can be found under RSA 82 Taxation of Railroads and Rev 1500 Railroad and Private Rail Car Company Taxation
The Utility Property laws and rules can be found under RSA 83-F Utility Property Tax and Rev 1400 Utility Property Tax (UPT)
Additional laws and rules regarding valuations can be found under RSA 72:8-d Valuation of Electric, Gas, and Water Utility Distribution Assets and Rev 1907 Municipal Valuation of Utility Company Distribution Assets
File and pay your railroad and utility property taxes using our online portal Granite Tax Connect (GTC).
