The Low & Moderate Income Homeowners Property Tax Relief program was designed to lessen the economic burden of the State Education Property Tax on certain at-risk taxpayers.
An eligible applicant for the Low and Moderate Income Homeowners Property Tax Relief is a person who is:
- Single with adjusted gross income equal to or less than $20,000; or
- Married or head of NH household with adjusted gross income less than or equal to $40,000; and
- Owns a homestead subject to the State Education Property Tax; and
- Has resided in that homestead on April 1 of the year for which the claim is made.
Applications for the Low and Moderate Income Homeowners Property Tax Relief are accepted only during the statutory filing period - after May 1, but no later than June 30. Applications can be found below in a printable form as well as a fillable form.