Low and Moderate Income Homeowners Can Apply for Tax Relief

Must file by June 30 for 2022

By Marj Roy

In 2001, the State of New Hampshire enacted property tax relief for eligible low- to moderate-income claimants who own a homestead in New Hampshire. The definition of a homestead is “the dwelling owned by a claimant which is owned and used as the claimant’s principal place of residence and the claimant’s domicile.”

The DP-8 application form may be obtained annually by visiting the Forms Page on the New Hampshire Department of Revenue (DRA) website at revenue.nh.gov/forms/low-moderate.htm, or you can get a form at the Town Office. Completed claims shall be filed on Form DP-8 with the no sooner than May 1 and no later than June 30 following the due date of the final property tax bill for state education property taxes.

You must own a homestead subject to the state education property tax; have resided in such homestead on April 1 of the year for which the claim for relief is made; have a total household income of $37,000 or less if a single person, or $47,000 or less if married or head of a New Hampshire household.

You will need your final property tax bill, showing the “net“ assessed value of your homestead and a copy of federal tax returns for each claimant and all adult members of the claimant’s household for the corresponding period. You will also need the Map and Lot numbers (which are printed on the property tax bill) and the address of the property.

Mail your claim to New Hampshire Department of Revenue Administration, Taxpayer Services Division, PO Box 299, Concord NH 03302-0299.