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Utility Property Tax

The Utility Property Tax ("UPT") was enacted in 1999. The tax is assessed on the fair market value of utility property at a rate of $6.60 per $1,000 of value. On December 1 of each year the Department determines the value of utility property as of the previous April 1. The tax is due annually on or before January 15th. Quarterly estimated payments of the UPT are due on April 15th, June 15th, September 15th, and December 15th.


Related Links

UPT General Information
UPT Laws
UPT Rules
UPT Forms and Instructions

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
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fax: (603) 230-5945
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