New Hampshire Low and Moderate Income Homeowners Property Tax Relief: 2026 Guide

New Hampshire’s Low and Moderate Income Homeowners Property Tax Relief program provides a state rebate for eligible homeowners who carry the State Education Property Tax on their homestead. The New Hampshire Department of Revenue Administration (DRA) administers the program under RSA 198:56 and RSA 198:57.

This page covers the 2026 filing cycle for the 2025 property-tax year. DRA’s current materials say the regular filing period ran from May 1 through June 30, 2026. Because the statute and DRA’s 2026 guidance allow certain complete late claims through November 1, the deadline field is marked rolling while that limited late-filing route remains relevant. This does not mean that anyone can submit a routine late claim without a qualifying reason.

The current DRA materials reviewed for this update do not announce a 2027 filing window. Do not treat this page as confirmation that a new cycle will open. A future cycle would need to be confirmed on the DRA forms or program pages.

At a glance

What the relief covers

This is not a general credit against every local charge on a property-tax bill. The statute describes relief against the claimant’s State Education Property Tax. The home must be a qualifying homestead: a dwelling owned by the claimant, used as the claimant’s principal residence, and connected to the claimant’s New Hampshire domicile. The statute excludes land and buildings taxed under current-use rules and portions rented or used for commercial or industrial purposes.

The award is not a flat payment and the official sources do not support the old claim that applicants can receive up to $1,700. The amount is calculated from the claimant’s qualifying homestead value, the local equalization ratio, the education tax rate shown on the bill, and the income tier. The statute first calculates the homestead share of local assessed value, then compares it with $220,000 multiplied by the most current local equalization ratio. The lesser value is multiplied by the education tax rate and then by the applicable income percentage.

That formula matters when reading the $220,000 figure in DRA’s 2026 announcement. It is the maximum homestead value used in the statutory calculation after the equalization adjustment, not a promise of a standard rebate. The official sources also do not support the former statement that homes between $220,000 and $260,000 receive a separate sliding-scale award. Your town’s net assessed value and the data on the final bill are important, so use the bill required by DRA rather than estimating from a real-estate listing or sale price.

Who can qualify for the 2026 cycle

For the cycle described by DRA in 2026, an eligible claimant must satisfy all of the main conditions below:

1. The claimant owns a New Hampshire homestead, or an interest in one, that is subject to the State Education Property Tax.
2. The claimant resided in that homestead on April 1, 2025. The law has an exception for an eligible person on active duty in the United States armed forces and for a person temporarily away who maintains the homestead as a primary domicile.
3. The claimant’s household income falls within the statutory limit. For this program, household income is based on the adjusted gross income of the claimant and each adult household member who resides in the homestead. The statute also includes income of a trust through which the claimant holds equitable title or a beneficial interest for life.
4. The claim is complete, signed, and supported by the documents DRA requires for the household and property.

The income ceilings are not the only income figures that affect the award. For a single person, the statute uses four percentages: 100% of the calculated amount when household income is less than $23,100; 60% from $23,100 up to but not including $27,800; 40% from $27,800 up to but not including $32,400; and 20% from $32,400 through $37,000. For a married person or head of a New Hampshire household, the corresponding bands are less than $29,400; $29,400 up to but not including $35,300; $35,300 up to but not including $41,100; and $41,100 through $47,000.

Do not substitute a rough wage estimate for the program’s household-income definition. The relevant figure is adjusted gross income for federal tax purposes, combined as the statute requires for the claimant and adult household members who live in the homestead. If a household member was not required to file a federal return, the statute allows an affidavit of non-filing with the required identifying information in place of that return.

How to apply

The 2026 DRA announcement directs applicants to use Granite Tax Connect (GTC), DRA’s online portal, or to file the current Form DP-8 as a paper claim. The current-year forms page identifies DP-8 and its instructions under the Low & Moderate Program. Older versions of the form will not be accepted, so download the current form rather than reusing a saved copy from a previous year.

Prepare the claim in this order:

1. Confirm the cycle and your residence date. For this page’s cycle, use the 2025 final property-tax bill and confirm that you resided in the homestead on April 1, 2025.
2. Collect the property information. DRA says applicants need the homestead location, the MAP and LOT number printed on the property-tax bill, and the net assessed value. Net assessed value is the value after applicable exemptions such as elderly or blind exemptions, but not a veterans’ credit.
3. Collect income records for the entire household. Include the claimant’s federal income tax return and the federal return for each adult household member who resides in the homestead. If someone was not required to file, use the non-filing option or affidavit described in the form instructions. If a return was extended, include the federal extension documentation.
4. Use the final bill. DRA specifically asks for the final property-tax bill for the program year. An invoice showing that a tax payment was made is not enough by itself; DRA needs the bill information, including net assessed value. Do not replace the final bill with an early estimate or a bill for a different tax year.
5. Complete and sign Form DP-8 or the electronic claim. Report every adult household member, enter the property identifiers carefully, and attach every required document. All claimants must sign. If the property is held in trust, include the trust document. If the tax bill lists additional names, DRA may require the deed or trust documentation, a death certificate when applicable, and a written explanation.
6. Submit through GTC or by the paper route described by DRA. The ordinary 2026 filing period ended June 30, 2026. Keep a copy of the completed submission and attachments.

DRA’s 2026 submittal notice says the law allows 120 days for processing from receipt of a complete application. You can use GTC to view application status. For assistance with the program, DRA lists Taxpayer Services at (603) 230-5920 and the Forms Line at (603) 230-5001.

Late claims after June 30, 2026

The regular filing deadline has passed, but the 2026 cycle is not simply an open-ended late application period. RSA 198:57 allows the commissioner to accept a complete application on or before November 1 when the claimant was prevented from filing on time by accident, mistake, or misfortune, or when the claimant or another adult household member requested an extension to file a federal income tax return. DRA’s 2026 announcement specifically says that a late DP-8 tied to a federal extension must include the extension form, the federal return, and all other required documentation.

If you missed June 30 for an ordinary scheduling reason, do not assume that a late claim will be accepted. Explain the qualifying circumstance and provide the evidence DRA requests. If your federal return was extended, include the extension proof with the claim instead of waiting for DRA to ask. The November 1 date is a statutory outer date for qualifying late claims, not a replacement for the normal May-to-June filing window.

Situations that need extra care

Co-ownership: The statute permits ownership as a joint tenant or tenant in common, but if one or more joint owners do not principally reside at the homestead, relief applies to the claimant’s proportionate ownership share. Only one claim may be filed for a single homestead. Provide ownership documents when the names or interests are not clear from the tax bill.

Trust ownership: A claimant relying on equitable title or a life beneficial interest must provide the document creating that interest. The statute also requires the federal return, if any, for the trust holding legal title.

Additional names on the bill: A name on the bill that is not explained by the DP-8 claim can slow review. DRA’s 2026 guidance says the applicant may need to provide a deed or trust document, a death certificate when relevant, and a written explanation.

No federal filing requirement: Not filing a federal return does not automatically end the application. Follow the DP-8 instructions for the non-filing declaration or affidavit and still report the information the program requires.

Net assessed value: Do not use the home’s market value from a listing or a recent sale. DRA asks for the net assessed value shown on the final property-tax bill. The statutory calculation also excludes property or portions of property outside the qualifying homestead definition, including current-use land and commercial or industrial portions.

Online versus paper filing: GTC is an official filing route for the 2026 cycle, while Form DP-8 remains available for paper claims. Applicants without Internet access can request the form from DRA’s Forms Line. In either format, a signed claim with complete supporting documentation is required.

Checklist before submitting

• Confirm that the claim concerns the 2025 property-tax year and the April 1, 2025 residence test.
• Verify that the homestead is subject to the State Education Property Tax.
• Check the claimant’s filing category and household adjusted gross income against the $37,000 or $47,000 ceiling.
• List every adult household member who resides in the homestead.
• Gather the claimant’s federal return and each adult household member’s return, or the permitted non-filing documentation.
• Obtain the final property-tax bill with the homestead location, MAP and LOT number, and net assessed value.
• Attach trust, deed, extension, or explanatory documents when the ownership or filing facts require them.
• Use the current DP-8 form or GTC, sign the claim, and retain a complete copy.
• If filing after June 30, document the qualifying late-filing circumstance and submit by November 1.

The official sources for this update are New Hampshire’s RSA 198:56 and RSA 198:57 pages, the DRA 2026 submittal notice, the DRA 2026 program announcement, and the DRA current-year forms page. The most useful starting point is the statute linked in the page metadata; then check DRA’s current-year DP-8 and instructions before filing. The program rules are detailed enough that a complete, internally consistent packet is worth the time, especially when the claim involves a trust, co-owner, non-filer, or federal extension.