Low and Moderate Income Homeowners Property Tax Relief

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.

An eligible applicant for the Low and Moderate Income Homeowners Property Tax Relief is a person who is:

• Single with adjusted gross income equal to or less than $37,000; or
• Married or head of NH household with adjusted gross income less than or equal to $47,000; and
• Owns a homestead subject to the State Education Property Tax; and
• Has resided in that homestead on April 1 of the year for which the claim is made.

Applications for the Low and Moderate Income Homeowners Property Tax Relief are accepted only during the statutory filing period - after May 1, but no later than June 30.  The law allows 120 days for processing from the date of receipt of your completed application.  **Please note: the application must be accompanied by a copy of the 2023 final issued tax bill.