Property Tax Relief to Low and Moderate Income Homeowners

Property Tax Relief to Low and Moderate Income Homeowners

                                            Must file by June 30, 2023.

CLICK HERE FOR DP8 FORM

May 1, 2023

NHDRA distributed $1.4 million in tax relief to eligible NH homeowners last year through the Low and Moderate Income Homeowners Property Tax Relief program

Concord, NH – The New Hampshire Department of Revenue Administration (NHDRA) aims to provide tax relief to eligible homeowners through its Low and Moderate Income Homeowners Property Tax Relief program. Single homeowners making up to $37,000 per year and married homeowners making up to $47,000 per year can apply for relief from the state no later than June 30, 2023. Additionally, the maximum homestead value that may qualify for an award is $220,000. Last year, NHDRA distributed approximately $1.4 million in tax relief to eligible New Hampshire homeowners and has distributed nearly $47.5 million since the program’s inception in 2002.

“The NHDRA is always looking for ways to support New Hampshire taxpayers and the Low and Moderate Income Homeowners Property Tax Relief program is a perfect example of that,” said NHDRA Commissioner Lindsey Stepp. “We are committed to working with eligible individuals to make them aware of this important option.”

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

• Single with adjusted gross income less than or equal to $37,000; or
• Married or head of New Hampshire 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 as of April 1, 2022.

Applicants are encouraged to file their claim electronically using the DRA’s Granite Tax Connect (GTC) online portal at www.revenue.nh.gov/gtc. For applicants wishing to file their claim on paper, the application form (Form DP-8) is available on NHDRA’s website at www.revenue.nh.gov/forms/low-moderate.htm. Older versions of the form will not be accepted. Program applicants are required to submit their individual income tax returns and final property tax bill for 2022, with the application. 

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

NHDRA provided the following tips to homeowners considering applying for the program: 

• Applicants are reminded 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 may 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.

Residents who do not have Internet access may request Form DP-8 by calling NHDRA’s Forms Line at (603) 230-5001, or emailing forms@dra.nh.gov.

Granite State residents can find more information about the Low and Moderate Income Homeowners Property Tax Relief program and review the status of their application on NHDRA’s website. NHDRA’s Taxpayer Services Division is available to answer all filing questions. Contact the Taxpayer Services Division 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 (NHDRA) is responsible for fairly and efficiently administering the tax laws of the State of New Hampshire. NHDRA collects approximately 80% of New Hampshire’s general taxes. During Fiscal Year 2022, NHDRA collected $2.9 billion in taxes, most of which went to the New Hampshire General Fund and Education Trust Fund. NHDRA also assists municipalities in budgeting, finance and real estate appraisal. 

NHDRA 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 Rooms Tax, Medicaid Enhancement Tax, Nursing Facility

Quality Assessment, Tobacco Tax, Taxation of Railroads, Utility Property Tax, Real

Estate Transfer Tax; and the following taxes at the local level: Property Tax, Excavation Tax, Timber Tax. To learn more about NHDRA, please visit www.revenue.nh.gov.