Low & Moderate Income Homeowners State Property Tax Relief

If you have already applied for Homeowners State Property Tax Relief, have been denied such relief or had such relief adjusted by the Department of Revenue Administration, you may appeal the decision to the Board of Tax and Land Appeals.

You must file such an appeal within thirty (30) days of the date of denial or adjustment.

There is no form to file for this specific appeal, however, appeals should be made in writing to the Board of Tax and Land Appeals. The following is a list of information to be included with a Homeowners State Property Tax Relief Appeal:

• a copy of the Notice of Adjustment or Denial must be included in the appeal;
• a copy of the most recent deed that establishes ownership of the property should be included in the appeal; and
• a copy of the Assessment Record Card for the property should be included.

The appeal letter should clearly state the reason for the appeal and all of the above information should be mailed to:

Board of Tax and Land Appeals
Governor High J. Gallen State Office Park
107 Pleasant Street, Johnson Hall
Concord, New Hampshire 03301

Information on Low & Moderate Income Homeowners Property Tax Relief