Hillsborough County Property Tax Appeal, New Hampshire

Travis Bunn·Updated July 24, 2026

Hillsborough County is New Hampshire's most populous county with approximately 433,000 residents as of 2025, representing almost one-third of the state's entire population. The county seats are Manchester and Nashua, the state's two largest cities, and it is the most densely populated county in northern New England. With a median home value of $269,900 and an effective property tax rate of 1.79%, homeowners face a median annual tax bill of $4,839, which is significantly above the national median. Property tax appeals are particularly important here because New Hampshire relies heavily on property taxes in the absence of state income or sales taxes, making accurate assessments critical to ensuring fair tax burdens.

Notable cities: Manchester, Nashua, Merrimack, Bedford, Hudson

Median Home

$269,900

Tax Rate

1.79%

Annual Tax

$4,839

Population

433,415

On the typical Hillsborough County home, valued near $269,900 at the county’s effective tax rate of 1.79%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: March 1 following the date of the final tax bill notice

This year's appeal window has passed in most of New Hampshire. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

Under RSA 76:16, property owners must file an abatement application with their local municipal assessor by March 1 following the date of the final tax bill (typically issued in November/December). Applications must be submitted after the final tax bill is issued but by March 1. The municipality must respond by July 1. If denied or no response is received, appeals to the Board of Tax and Land Appeals or Superior Court must be filed no earlier than July 1 and no later than September 1.

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New Hampshire home in a snowy field. Hillsborough County appeal guide.

How Hillsborough County Assesses Property

100%of market value

Assessed by: Local Municipal Assessors (each city/town has its own assessor)

Assessment cycle: Five-year revaluation cycle required by state law, though many municipalities conduct annual assessments

Notices typically mailed: Final tax bills typically mailed in November-December

New Hampshire law requires properties to be assessed at 100% of fair market value, meaning your assessed value should equal the market value of your property. For example, if your home's market value is $269,900 (the county median), at New Hampshire's 100% assessment ratio your assessed value would be $269,900, resulting in approximately $4,831 in annual taxes at the county's effective rate of 1.79%. Properties must be reassessed at least once every five years to ensure assessments reflect current market conditions.

The Appeal Process

Appeals are heard by the Board of Tax and Land Appeals. After filing with the BTLA, you will receive a hearing notice. Hearings are typically scheduled between September and April. You must present evidence proving your assessment is disproportionate to market value or that you qualify for poverty exemption. The BTLA will review your evidence, hear testimony, and issue a written decision.

Step 1: Wait until you receive your final tax bill (typically issued in November/December). Do not file before receiving the final bill or your application will be denied as untimely.

Step 2: Gather evidence to support your appeal, including comparable sales data showing similar properties with lower assessed values, recent independent appraisals, photographs documenting property condition issues, or repair estimates for defects.

Step 3: Complete the RSA 76:16 Abatement Application form available from your municipal assessor's office or the Board of Tax and Land Appeals website. The form must include an original signature from all property owners.

Step 4: File your abatement application with your local municipal assessor (not the county) by March 1. The application must be postmarked by March 1 if mailed, or received by March 1 if delivered in person.

Step 5: Wait for the municipality's decision by July 1. If your abatement is denied or you receive no response (deemed denied), you may appeal to the Board of Tax and Land Appeals (RSA 76:16-a) or Superior Court (RSA 76:17) between July 1 and September 1.

Step 6: If filing a BTLA appeal, complete the RSA 76:16-a Property Tax Appeal form, include a $65 filing fee payable to 'Treasurer, State of NH,' and mail to: Board of Tax and Land Appeals, 107 Pleasant Street, Johnson Hall, Concord, NH 03301.

Step 7: Attend the BTLA hearing (typically scheduled September through April) and present your evidence. The BTLA will issue a written decision.

Step 8: If unsatisfied with the BTLA decision, you may appeal to the New Hampshire Superior Court within 30 days of the BTLA's decision.

Required form: RSA 76:16 Abatement Application to Municipality (form available from local assessor or BTLA)

Filing Methods

mail:Mail to your local municipal assessor's office. Original signature required; photocopies, faxes, and emailed applications are not accepted.

in-person:Deliver in person to your local municipal assessor's office before March 1 deadline.

Evidence to Bring

Comparable sales data from similar properties in your area sold within the past 1-2 yearsRecent independent appraisal report from a licensed appraiserPhotographs documenting property condition, damage, or defectsRepair estimates or contractor quotes for significant issuesProperty tax card showing assessed characteristics and values

Hillsborough County Assessor Contact

Local Municipal Assessor's Office (contact varies by city/town)

Website: https://www.manchesternh.gov/Departments/Assessors

Hours: Monday-Friday 8:00 AM to 5:00 PM (varies by municipality)

Tax Exemptions in Hillsborough County

Elderly Exemption (RSA 72:39-a)

$50,000 to over $200,000 off assessed value (varies by municipality)

A locally-adopted exemption for homeowners age 65 and older that reduces the assessed value of their primary residence for property tax purposes.

Eligibility: Must be age 65 or older as of April 1, own and occupy the property as primary residence, and meet local income and asset limits set by each municipality. Income and asset thresholds vary by town.Deadline: April 15

Standard Veterans' Tax Credit (RSA 72:28)

$50 to $750 annually (varies by municipality; standard is typically $50-$100, enhanced amounts require local adoption)

A property tax credit for honorably discharged veterans who served during qualifying periods of war or armed conflict.

Eligibility: Must be an honorably discharged veteran who served during qualifying war periods, resident of New Hampshire for at least one year preceding April 1.Deadline: April 15

Disabled Veterans' Tax Credit (RSA 72:35)

$700 to $4,000 annually (standard $700, enhanced amounts up to $4,000 if locally adopted)

An enhanced property tax credit for veterans with total and permanent service-connected disabilities, or their surviving spouses.

Eligibility: Veteran must be honorably discharged with a total and permanent service-connected disability as certified by the VA, or be the unremarried surviving spouse of such a veteran.Deadline: April 15

100% Disabled Veterans' Exemption (RSA 72:36-a)

Full exemption from all property taxes on primary residence

Complete property tax exemption for qualifying 100% disabled veterans who own specially adapted homes.

Eligibility: Must have 100% permanent and total VA disability rating or be declared individually unemployable, and own a home specially adapted through VA SAH or SHA grant. Also applies to paraplegics or double amputees with service-connected disabilities.Deadline: April 15 (initial application only; permanent once approved)

Disabled Exemption (RSA 72:37-b)

Varies by municipality; typically $10,000 to $50,000 off assessed value

Property tax exemption for residents who are permanently and totally disabled, regardless of veteran status.

Eligibility: Must be unable to engage in gainful employment due to permanent physical or mental disability. Must own and occupy property as primary residence.Deadline: April 15

Low and Moderate Income Homeowners Property Tax Relief

Calculated based on adjusted property tax exceeding a percentage of income; typically several hundred dollars annually

State-funded program that provides refunds for a portion of state education property tax for qualifying lower-income homeowners.

Eligibility: Must meet income thresholds set by the state and own and occupy property as primary residence. Income limits adjust annually.Deadline: June 30

Hillsborough County Appeal Statistics

Avg Reduction

$1,346

% Who Appeal

25%

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Hillsborough County?

In New Hampshire, you must file an abatement application with your local municipal assessor by March 1 following the date of your final tax bill, which is typically issued in November or December. This deadline is strictly enforced under RSA 76:16, and missing it means you must wait an entire year to appeal the following tax year. After the municipality responds (or by July 1 if no response), you have until September 1 to appeal to the Board of Tax and Land Appeals if your local abatement is denied. The appeal process is time-sensitive at every stage, so it's critical to mark your calendar and file promptly after receiving your final tax bill.

How do I file a property tax appeal in Hillsborough County?

Hillsborough County uses a decentralized system where each city and town has its own assessor who handles appeals. First, you must file an RSA 76:16 Abatement Application with your local municipal assessor (not the county) between the date you receive your final tax bill and March 1. The application must have original signatures and include evidence such as comparable sales data or an independent appraisal. Applications cannot be emailed or faxed. If your local abatement is denied or you receive no response by July 1, you can then appeal to the New Hampshire Board of Tax and Land Appeals by filing an RSA 76:16-a appeal form with a $65 fee between July 1 and September 1.

What exemptions can reduce my property taxes in Hillsborough County?

New Hampshire offers several locally-adopted exemptions that vary by municipality within Hillsborough County. The elderly exemption (RSA 72:39-a) for residents 65+ can reduce assessed value by $50,000 to over $200,000 depending on your town's adoption. Veterans receive a standard credit of $50-$750 annually, while totally disabled veterans can receive $700-$4,000 annually or even full exemption if they own a specially adapted home and meet strict VA disability requirements. All property owners may also qualify for a disabled exemption if permanently and totally disabled. Applications for most exemptions must be filed with your local assessor by April 15, and many are permanent once approved, though elderly and low-income exemptions may require annual income recertification.

How does the 100% assessment ratio affect my property taxes in Hillsborough County?

New Hampshire law requires all properties to be assessed at 100% of fair market value, which means there is no discount or assessment ratio reducing your taxable value below market value. If your home is worth $269,900 (the county median), your assessed value will be $269,900, and at the effective tax rate of 1.79%, you'll pay approximately $4,831 annually. This is different from states that assess property at a percentage of market value. Because assessments equal market value, it's especially important to ensure your assessment is accurate. If comparable homes in your area sold for less than your assessed value, you have strong grounds for an appeal. The state requires municipalities to reassess all properties at least every five years to maintain this 100% ratio.

What evidence do I need for a successful property tax appeal in Hillsborough County?

The most persuasive evidence for a New Hampshire property tax appeal is comparable sales data showing that similar properties in your area sold for less than your assessed value within the past 1-2 years. Under RSA 76:16, you must prove your assessment is 'disproportionate' to market value and the municipality's level of assessment. An independent appraisal from a licensed appraiser provides professional support for your valuation. Photographs documenting property condition issues, deferred maintenance, or functional obsolescence can demonstrate why your property is worth less than the assessor's estimate. Contractor estimates for needed repairs add credibility to condition claims. The burden of proof is on you as the taxpayer, so thorough documentation is essential for both your local abatement application and any subsequent BTLA appeal.

Why are property taxes so high in Hillsborough County compared to other states?

Hillsborough County's median property tax bill of $4,839 is more than double the national median of $2,400, primarily because New Hampshire has no state income tax and no state sales tax. Local governments, schools, and services are funded almost entirely through property taxes, which drives effective rates to nearly double the national average at 1.79%. New Hampshire has consistently ranked among the highest property tax states in the nation. While residents benefit from keeping more of their income without state income tax, homeowners bear a disproportionate share of the tax burden. This makes property tax appeals particularly valuable in Hillsborough County, even a modest reduction in assessed value can save hundreds of dollars annually given the high effective rate.

Can I appeal my property taxes online in Hillsborough County?

No, New Hampshire does not accept property tax abatement applications online, by email, or by fax. Under state law and BTLA administrative rules, you must submit an original signed RSA 76:16 Abatement Application in person or by mail to your local municipal assessor's office. All property owners must sign the application in ink, and photocopies are not accepted. This requirement extends to appeals filed with the Board of Tax and Land Appeals, those must also be mailed or hand-delivered to the BTLA office in Concord with a $65 check or money order. While property information and tax cards may be available online through municipal websites or Vision Government Solutions portals, the formal appeal process requires traditional paper submission.

What happens after I file my property tax appeal with my local assessor in Hillsborough County?

After you file your RSA 76:16 abatement application with your municipal assessor by March 1, the municipality has until July 1 to review your application and issue a written decision granting or denying your request. They will examine your evidence and may contact you for additional information or schedule an informal meeting to discuss your assessment. If they grant an abatement, your tax bill will be reduced, and you may receive a refund if you already paid. If they deny your application or you receive no response by July 1 (which is deemed a denial), you have the right to appeal to the Board of Tax and Land Appeals or Superior Court between July 1 and September 1. Most taxpayers who receive local denials choose to appeal to the BTLA rather than court because the BTLA process is less formal and expensive.

Official Resources

Manchester NH Assessor's Office →

Official website for the City of Manchester Assessor's Office with property information, exemption applications, and assessment appeal forms.

NH Board of Tax and Land Appeals (BTLA) →

State agency that hears property tax appeals, with appeal forms, filing deadlines, and information on the appeal process for all New Hampshire counties.

NH Department of Revenue Administration - Property Division →

State agency overseeing property tax administration with resources on exemptions, the abatement process, and property tax relief programs.

Vision Government Solutions - Manchester Property Search →

Online property database for Manchester allowing residents to search property records, view tax cards, and access assessment information.

For state-wide appeal information including New Hampshire's assessment ratio and deadlines, see our New Hampshire Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

← All New Hampshire property tax appeal info

Sources: http://www.tax-rates.org/new_hampshire/hillsborough_county_property_tax | https://www.btla.nh.gov/jurisdiction/property-tax | https://www.revenue.nh.gov/about-dra/municipal-and-property-division/property-bureau/property-tax-abatement-appeal-process | https://en.wikipedia.org/wiki/Hillsborough_County,_New_Hampshire | https://www.manchesternh.gov/Departments/Assessors | https://propertytaxrates.org/exemptions/new-hampshire/

Last verified: 2026-07-24