Tax Relief Program Aids Low and Moderate Income NH Homeowners

Concord, NH – Eligible New Hampshire homeowners can receive property tax relief through the New Hampshire Department of Revenue Administration’s (DRA) Low and Moderate Income Homeowners Property Tax Relief program again this year. Last year alone, DRA distributed just under $1 million in tax relief to qualifying homeowners. Since its launch in 2002, the program has delivered over $50 million in total assistance to homeowners in need.

“We are pleased to provide assistance to eligible New Hampshire homeowners through the Low and Moderate Income Homeowners Property Tax Relief program and to raise awareness for this critical resource,” said DRA Commissioner Lindsey Stepp. “Ensuring fair and effective tax administration means not only collecting the correct amount of taxes but also supporting and serving New Hampshire taxpayers.”
Single homeowners earning up to $37,000 per year and married homeowners earning up to $47,000 per year may qualify for relief through the state. Applications for the Low and Moderate Income Homeowners Property Tax Relief program are accepted exclusively during the statutory filing period, which runs from May 1 to June 30, 2026. Additionally, the maximum homestead value qualifying for an award is $220,000. An individual eligible for the Low and Moderate Income Homeowners Property Tax Relief program must:

• Be single with adjusted gross income equal to or less than $37,000; or
• Be married or the head of a 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, 2025.

DRA encourages applicants to file claims electronically using DRA’s Granite Tax Connect (GTC) online portal at gtc.revenue.nh.gov/. The application form (Form DP-8) is also available on DRA’s website at revenue.nh.gov/forms/low-moderate.htm 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 2025 with the application.
NHDRA also provides tips and guidance to homeowners applying for the Low and Moderate Income Homeowners Property Tax Relief program:

• Applicants will need the MAP and LOT number (which are printed on the property tax bill), and the homestead location.
• DRA 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 and adult members of the household must be reported.
• 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 DRA’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 DRA’s website. Applicants are also able to view the status of their application through GTC at gtc.revenue.nh.gov/TAP. DRA’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.

About the New Hampshire Department of Revenue Administration
The New Hampshire Department of Revenue Administration (DRA) is responsible for fairly and efficiently administering the tax laws of the State of New Hampshire. DRA collects approximately 80% of New Hampshire’s general taxes. During Fiscal Year 2025, DRA collected $2.7 billion in taxes, most of which went to the New Hampshire General Fund and Education Trust Fund. DRA also assists municipalities in budgeting, finance, and real estate appraisal. DRA administers and collects the following taxes at the state level: Business Enterprise Tax, Business Profits Tax, Communications Services Tax, Interest and Dividends Tax, Meals and Rentals Tax, Medicaid Enhancement Tax, Nursing Facility Quality Assessment, Tobacco Tax, Taxation of Railroads, Utility Property Tax, Real Estate Transfer Tax; and assists with the following taxes at the local level: Property Tax, Excavation Tax and Timber Tax. To learn more about DRA, please visit
revenue.nh.gov.