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RSA 198:57 · Low and Moderate Income Homeowners Property Tax Relief

Title
XV: EDUCATION
Chapter
198 · SCHOOL MONEY
Status
current
Official source linked
Yes
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198:57 Low and Moderate Income Homeowners Property Tax Relief. –

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I.

Pursuant to the provisions of this subdivision, eligible claimants shall be granted tax relief following the effective date of this subdivision.

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II.

Residents shall apply to the department of revenue administration for such tax relief.

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III.

An eligible tax relief claimant is a person who:

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(a)

Owns a homestead or interest in a homestead subject to the education tax;

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(b)

Resided in such homestead on April 1 of the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and

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(c)

Realizes total household income of:

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(1)

$37,000 or less if a single person;

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(2)

$47,000 or less if a married person or head of a New Hampshire household.

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IV.

All or a portion of an eligible tax relief claimant's state education property taxes, RSA 76:3, shall be rebated as follows:

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(a)

Multiply the total local assessed value of the claimant's property by the percentage of such property that qualifies as the claimant's homestead;

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(b)

Multiply $220,000 by the most current local equalization ratio as determined by the department of revenue administration;

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(c)

Multiply the lesser of the amount determined in subparagraph (a) or (b) by the education tax rate as shown on the tax bill under RSA 76:11-a;

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(d)

Multiply the product of the calculation in subparagraph (c) by the following percentage as applicable to determine the amount of tax relief available to the claimant:

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(1)

If a single person and total household income is:

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(A)

less than $23,100, 100 percent;

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(B)

$23,100 but less than $27,800, 60 percent;

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(C)

$27,800 but less than $32,400, 40 percent; or

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(D)

$32,400 but less than or equal to $37,000, 20 percent.

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(2)

If a head of a New Hampshire household or a married person and total household income is:

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(A)

less than $29,400, 100 percent;

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(B)

$29,400 but less than $35,300, 60 percent;

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(C)

$35,300 but less than $41,100, 40 percent; or

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(D)

$41,100 but less than or equal to $47,000, 20 percent.

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(e)

The amount determined by subparagraph (d) is the allowable tax relief in any year.

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V.

If a homestead is owned by 2 or more persons as joint tenants or tenants in common, and one or more of such joint owners do not principally reside at such homestead, tax relief applies to the proportionate share of the homestead value that reflects the ownership percentage of the claimant. Only one claim may be filed for a single homestead.

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VI.

(a) Complete applications for state tax relief shall be filed with the department of revenue administration between May 1 and June 30 following the due date of the final tax bill as defined in RSA 76:1-a for state education property taxes.

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(b)

The commissioner may accept late filed, but complete, applications filed on or before November 1, under the following circumstances:

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(1)

The claimant satisfies the commissioner that the claimant was prevented from timely filing the application due to accident, mistake or misfortune.

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(2)

The claimant or other adult member of the household requested an extension of time to file his or her federal income tax return.

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VII.

Each claimant shall provide a copy of his or her federal income tax return and a copy of the federal income tax return for each adult member of the claimant's household for the corresponding tax period. Claimants and adult household members who were not required to file a federal tax return for the immediately prior tax period may submit an affidavit to such effect in lieu of a tax return which document shall include the affiant's social security number. A claimant or any other adult member of the household, who requested an extension to file his or federal income tax return, shall attach a copy of the federal extension to the claim. A claimant who asserts ownership in a homestead because he or she holds equitable title, or the beneficial interest for life, in the homestead shall also submit a copy of the document creating such interest and a copy of the federal tax return, if any, for the immediately prior tax period, of the trust holding legal title to the homestead. Any documents submitted shall be considered confidential, and protected under RSA 21-J:14.

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VIII.

The provisions of RSA 359-C shall not apply to the documents required to be submitted under this section. Source. 2001, 158:80. 2004, 238:6. 2005, 257:12, 13, eff. July 1, 2005 at 12:02 a.m. 2008, 173:15, eff. July 1, 2009. 2021, 95:1, eff. Aug. 30, 2021.

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Source note

Source. 2001, 158:80. 2004, 238:6. 2005, 257:12, 13, eff. July 1, 2005 at 12:02 a.m. 2008, 173:15, eff. July 1, 2009. 2021, 95:1, eff. Aug. 30, 2021.

Source history

  • 2001, 158:80
  • 2004, 238:6
  • 2005, 257:12, 13, eff. July 1, 2005 at 12:02 a.m
  • 2008, 173:15, eff. July 1, 2009
  • 2021, 95:1, eff. Aug. 30, 2021

Related materials

Bill relationships

  • 2026 HB1787 amend

    determined by the department of education pursuant to RSA 198:41, costs associated with providing tax bills pursuant to RSA 76:11-a, and homeowners property tax relief pursuant to RSA 198:57. 2 Taxation; Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant. Amend RSA 76:8, II to read as follows: II. The commissioner shall issue a warrant under the commissioner's hand and official

  • 2026 HB1787-FN amend

    determined by the department of education pursuant to RSA 198:41, costs associated with providing tax bills pursuant to RSA 76:11-a, and homeowners property tax relief pursuant to RSA 198:57. 2 Taxation; Apportionment, Assessment and Abatement of Taxes; Commissioner's Warrant. Amend RSA 76:8, II to read as follows: II. The commissioner shall issue a warrant under the commissioner's hand and official

  • 2026 HB1799 amend · effective 2026-11-01

    t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re

  • 2026 HB1799 add · effective 2026-11-01

    n the education trust fund established in RSA 198:39 for use by the state for making education grants pursuant to RSA 198:41 and property tax homeowner relief payments pursuant to RSA 198:57. Such payments by municipalities shall be made in 4 quarterly installments in accordance with schedules, standards, and procedures established by rules adopted by the department of revenue administration, after consult

  • 2026 HB1799-FN amend · effective 2026-11-01

    t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re

  • 2026 HB1799-FN add · effective 2026-11-01

    n the education trust fund established in RSA 198:39 for use by the state for making education grants pursuant to RSA 198:41 and property tax homeowner relief payments pursuant to RSA 198:57. Such payments by municipalities shall be made in 4 quarterly installments in accordance with schedules, standards, and procedures established by rules adopted by the department of revenue administration, after consult

  • 2026 HB1824 amend

    acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial

  • 2026 HB1824-FN amend

    acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial

  • 2026 HB563 amend · effective 2026-07-01

    djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea

  • 2026 HB563-FN amend · effective 2026-07-01

    djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea

  • 2026 HB734 reference · effective 2025-07-01

    of tax relief for which the taxpayer has the right to apply. The statement shall explicitly list the low- and moderate-income homeowners property tax relief program specified by RSA 198:57 and shall include information on how to apply for the program. The following statement shall be considered adequate: "If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due

  • 2026 HB734-FN reference

    of tax relief for which the taxpayer has the right to apply. The statement shall explicitly list the low- and moderate-income homeowners property tax relief program specified by RSA 198:57 and shall include information on how to apply for the program. The following statement shall be considered adequate: "If you are elderly, disabled, blind, a veteran, or veteran's spouse, or are unable to pay taxes due