NH Department of Revenue Administration tax relief program provides support to low and moderate income NH homeowners

Eligible NH homeowners received more than $1.1 million in tax relief in 2024 through the Low and Moderate Income Homeowners Property Tax Relief program

Eligible New Hampshire homeowners have the opportunity once again this year to receive property tax relief through the New Hampshire Department of Revenue Administration’s (NHDRA) Low and Moderate Income Homeowners Property Tax Relief program. Last year alone NHDRA distributed more than $1.1 million in tax relief to qualifying homeowners. Since its launch in 2002, the program has delivered nearly $50 million in total assistance to homeowners in need.

“We are proud of the assistance we have been able to offer eligible New Hampshire homeowners through the Low and Moderate Income Homeowners Property Tax Relief program, and we want to make sure all are aware of this critical initiative,” said NHDRA Commissioner Lindsey Stepp. “Central to our commitment to fair and effective tax administration is a continuous effort to not only collect the right amount of taxes, but also to support and serve the very people behind those numbers—the taxpayers of New Hampshire.”

Single homeowners earning up to $37,000 per year and married homeowners earning up to $47,000 per year can apply for relief from the state no later than June 30, 2025. Additionally, the maximum homestead value qualifying for an award is $220,000.

To be eligible for Low and Moderate Income Homeowners Property Tax Relief, you must:

• be single with adjusted gross income less than or equal to $37,000; or
• be married or head of New Hampshire household with adjusted gross income less than or equal to $47,000; and
• own a homestead subject to the State Education Property Tax; and
• have resided in that homestead as of April 1, 2024.

NHDRA encourages applicants to file claims electronically using the NHDRA’s Granite Tax Connect (GTC) online portal. The application form (Form DP-8) is also available on NHDRA’s website for applicants wishing to file paper claims. Older versions of the form will not be accepted. Applicants are required to submit their individual income tax returns and final property tax bill for 2024 with the application.

Taxpayers with questions should call Taxpayer Services at (603) 230-5920.

NHDRA also provides tips and guidance to homeowners applying for the Low and Moderate Income Homeowners Property Tax Relief program:

NHDRA is a state taxing agency and cannot determine an individual’s federal tax liability. If applicants are unsure whether they are required to file federally, they should contact the IRS at 1-800-829-1040.

• If an applicant is not required to file with the IRS, they should check the box on the Form DP-8 indicating this.
  Homesteads held in trust must also be verified by the submission of the trust document but may still qualify for relief.
• Applicants must include all required documentation with a completed and signed DP-8 claim form.
• If additional names are included on tax bills, taxpayers must provide a copy of the deed and/or trust documentation, death certificate (if applicable), and a written explanation regarding why the additional name is listed.
• Applicants must be sure the property tax bill is the final bill for the program year.
• Applicants must be sure the property tax bill includes the net assessed value of the property (value after any exemptions such as blind or elderly).
• Invoices showing payment of the tax are not sufficient. DRA must see the net assessed value of the property.
• All claimants must sign the claim.
• If an applicant’s federal return is extended, and the return will be filed after the June 30 deadline for the DP-8, the Commissioner may accept late DP-8 claim forms until November 1. These applications must include a copy of the federal extension form, a copy of the federal return, and all other required documentation

Residents without Internet access may request Form DP-8 by calling NHDRA’s Forms Line at (603) 230-5001.

Granite State residents can find more information about the Low and Moderate Income Homeowners Property Tax Relief program, by visiting the NHDRA’s website. Applicants are also able to view the status of their application through GTC. NHDRA’s Taxpayer Services Division is also available to answer questions by phone at (603) 230-5920, Monday through Friday, 8:00 a.m. to 4:30 p.m.