New Hampshire property tax rates by town, 2025

A tax rate is applied to a town’s assessed value, not to what a home would sell for. Towns revalue on their own schedules, so by the time a few years have passed some are assessing close to market value and others are well below it. The DRA measures this each year and publishes an equalization ratio: assessed value as a percentage of market value.

That makes the nominal rate — the number on the tax bill — a poor way to compare towns. A town with a $17.00 per $1,000 rate assessing at 78% of market value is charging an effective $13.26 per $1,000 in full-value terms, less than a town with a $14.00 per $1,000 rate that assesses at 100%. The arithmetic is simply the nominal rate multiplied by the ratio: 17.00 × 0.78 = 13.26.

We publish the nominal rate exactly as the DRA reports it, and we do not infer an equalized rate — an inferred figure would look authoritative and be wrong. Once we hold the DRA equalization reports, the equalized rate will be added to this table. Until then, treat rate differences between towns as a starting question, not an answer.

One more caution: the rate alone does not tell you what a specific house costs to own. That depends on the town’s assessment of that property, any exemptions or credits, and the rate for the current year. The property tax calculator applies a town’s rate to an assessed value — the figure on the town’s assessment card, not the purchase price — to estimate the annual bill.