New Hampshire Property Tax Relief

To be eligible for 2024 New Hampshire Low and Moderate Income Homeowners Property Tax Relief, which is filed in May or June of 2025:

Income Qualifications:

Single: AGI of $37,000 or less
Married/ NH HoH: AGI of $47,000 or less

In addition, you must:

  1. Own a homestead (house, condo, etc.)
  2. Pay NH property tax
  3. Have resided in that homestead as of Apr 1st, 2023

Social Security that is non-taxable on your IRS 1040 is not included in the NH household income calculation. “Adult” is defined as 18 or over. “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.

New Hampshire Low and Moderate Income Homeowners Property Tax Relief – 2025

Most appointments are by invitation only; to connect to a location near you please call 603 230-4121.

Forms and instructions may be found here.

The Low & Moderate Income Homeowners Property Tax Relief program was designed to lessen the economic burden of the State Education Property Tax on certain at-risk taxpayers.

For assistance, taxpayers may also contact the New Hampshire DRA at (603) 230-5920

New Hampshire Property Tax Relief: What to Bring

You need the following to file a New Hampshire Low and Moderate Income Homeowners Property Tax Relief form:

  • Form 1040 for 2024 Tax Year
  • Property Tax Bill from December 2024

If the property is in a trust, when mailing in your New Hampshire Property Tax Relief form you will need:

  • Copy of an Irrevocable Trust
  • Copy of the first page of a Revocable Trust
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