NH Property Tax Relief

What is Low & Moderate Income Homeowners Property Tax Relief? Chapter 158, Session Laws of 2001, enacted the property tax relief to eligible low to moderate income claimants, who own a homestead in New Hampshire. RSA 198:56; RSA 198:57

When and where do I apply for relief? Completed claims, Form DP-8, shall be filed with the Department no sooner than May 1, and no later than June 30, following the due date of the final property tax bill for state education property taxes. Mail your claim to:

NH Dept of Revenue Administration Document Processing Division PO Box 299 Concord, NH 03302-0299

How do I qualify for relief? You must own a homestead subject to the state education property tax; have resided in such homestead on April 1 of the year for which the claim for relief is made; have a total household income of (1) $20,000 or less if a single person or (2) $40,000 or less if married or head of a New Hampshire household.

What information will I need to complete the claim form? You will need your final property tax bill, as defined in RSA 76:1-a, showing the “net” assessed value of your homestead and a copy of your federal tax return for each claimant and all adult members of the claimant’s household for the corresponding period.

What information do you need from the tax bill? You will need the MAP and LOT number (which are printed on the property tax bill), homestead location, and the net assessed value.

Where do I get the claim form? Form DP-8, Claim for Low & Moderate Income Homeowners Property Tax Relief, may be obtained annually, by visiting your local town offices, the NH Department of Revenue Forms Page, or contacting their forms line at (603) 271-2192.

What do you mean by the net assessed value? This means the value placed on your home after any exemptions such as elderly or blind exemptions, but not any veterans’ credit.

How soon will I receive a relief check? The Department will notify the state treasurer to issue the check within 120 days of receiving a valid and complete claim, depending on date of receipt of any pending issues.

DEFINITIONS

“HOMESTEAD” means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant’s principal place of residence and the claimant’s domicile.

“HOUSEHOLD INCOME” means the sum of the adjusted gross income for federal income tax purposes of the claimant and any adult member of the claimant’s household who resides in the homestead.

“HEAD OF A NEW HAMPSHIRE HOUSEHOLD” means any person filing a federal income tax return as head of household or 2 or more adults who jointly share the benefit of the homestead. “New Hampshire household” shall not include those adults who share the homestead under a landlord-tenant relationship.

“ADULT” means a person who has attained the age of 18 years.

This article is for general information only. For specific questions, please call Seacoast Accountability at (603) 834-1271, or visit the NH Department of Revenue website and search for DP-8.

Legal Warning: The information in this blog is as accurate as I can make it. Consult me or your tax professional before using anything posted here on your tax return. Your circumstances may be different than those assumed in the postings. Please see my disclaimer.

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