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:
- Own a homestead (house, condo, etc.)
- Pay NH property tax
- 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

