Business hours: 8:00 A.M. to 4:30 P.M., Monday through Friday.

ADMINISTRATION UNIT
109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
(603) 271-2318
COMMISSIONER: Kevin A. Clougherty (603) 271-2318
ASSISTANT COMMISSIONER: Margaret Fulton, Esq. (603) 271-2318
REVENUE COUNSEL: John F. Hayes, Esq. (603) 271-2318
Function: Performs administrative functions necessary to support Department operations including accounting, purchasing, human resources, fleet and facility maintenance, human resources, project management, purchasing and taxpayer advocacy.

DISCOVERY BUREAU
PO Box 488, Concord, NH 03302-0488
(603) 271-8454
OPERATIONS MANAGER: John C. Lighthall

HEARINGS BUREAU
PO Box 1467, Concord, NH 03302-1467
(603) 271-1304
HEARINGS OFFICER: Melinda Ellen Cyr, Esq.
Function: Provides appeals to taxpayers dissatisfied with a decision of the Department for the Commissioner of Revenue.

CENTRAL TAXPAYER SERVICES (603) 271-2191
Robin A. Paveglio, Taxpayer Advocate (603) 271-2191 Fax: (603) 271-6141
109 Pleasant Street, Concord, NH 03301
Function: Provides general assistance to the public for all taxes administered by the Department and acts within the Department as an advocate for taxpayers.

AUDIT DIVISION
PO Box 457, Concord, NH 03302-0457
(603) 271-3400 Fax (603) 271-6146
DIRECTOR: Santo Presti
ASSISTANT DIRECTOR: Kathleen Sher, Esq.
Function: Conducts audits of tax returns of individuals, partnerships, estates, trusts, corporations, and documents filed with the Department to ensure compliance with New Hampshire tax laws and rules.

COLLECTION DIVISION
PO Box 454, Concord, NH 03302-0454
(603) 271-3701 Fax: (603) 271-1756
DIRECTOR:
ASST. DIRECTOR: Leanne Jackson
Function: Initiates collection activities in pursuit of delinquent tax returns and payments for all taxes administered by the Department.

DOCUMENT PROCESSING DIVISION
PO Box 637, Concord, NH 03302-0637
(603) 271-2191
DIRECTOR: Donna D. Ferland
ASSISTANT DIRECTOR: Peter M. Colbath
Function: Receives, sends, processes stores, and retrieves all tax documents, return payments and electronic transactions filed with the Department.

DEPARTMENT OF INFORMATION TECHNOLOGY (Embedded staff)
PO Box 457, Concord, NH 03302-0457
(603) 271-1396
IT LEADER: Sheila Tibbetts
Function: Designs, develops and maintains computerized systems to support the administration of taxes and to automate labor-intensive functions.

PROPERTY APPRAISAL DIVISION
109 Pleasant Street, PO Box 487, Concord, NH 03302-0487
(603) 271-2687 Fax (603) 271-1161
DIRECTOR: Stephan Hamilton, Director
DEPUTY DIRECTOR: Mike Martell
Function: Assists and educates municipalities with the methods of appraisal and assessment of real property. Provides appraisal revaluation services statewide to municipalities. Equalizes the local assessed valuation of each municipality to bring such valuations to the full and true market value of the property. Advises and assists municipalities and taxpayers in full and true appraisals and timely collection of timber yield tax. Appraises public utility and railroad property for equalization, as well as local tax purposes. Assists local municipalities with the administration of the Current Use Law (RSA 79-A).

LOW & MODERATE INCOME HOMEOWNER'S PROPERTY TAX RELIEF
PO Box 299, Concord, NH 03302-0299
(603) 271-2191
Function: Processing of Low & Moderate Income Homeowner's Property Tax Relief Applications.

MUNICIPAL SERVICES DIVISION
109 Pleasant Street, PO Box 487, Concord, NH 03302-0487
(603) 271-3397 Fax (603) 271-1161
DIRECTOR: Barbara Robinson
ASSISTANT DIRECTOR: Don Borror
Function: Establishes and approves municipal, school, county and village district tax rates. Provides technical assistance, relative to taxation and finance, to the political subdivisions of the state; and prescribes a uniform chart of accounts for all municipalities, schools, counties and village districts.

ADMINISTRATIVE RULES
109 Pleasant Street, Concord, NH 03301
(603) 271-0606
Administrative Rules are available on our website or by calling (603) 271-2191.

LAWS, STATUTES & RULES
(603) 271-2239
Photocopies of NH tax laws, statutes and administrative rules may be obtained for a fee in person at NH Reference & Information Services, State Library, 20 Park Street, Concord, NH 03301. Do not contact the State Library by telephone to request copies of forms, rules or laws. You may obtain forms from our web site or by mail by calling our forms line at (603) 271-2192. Customer service is available at (603) 271-2191 to answer any state tax questions during normal business hours.

MAPS / HOW TO FIND US:

109 Pleasant Street, Concord, NH 03301

From Southern New Hampshire (via I-93 North): Take I-93 North to Exit 14 (Loudon Road) and turn left at the end of the ramp. At the fourth traffic light, turn left onto Main Street. At the first traffic light, turn right onto Pleasant Street. Go straight through three sets of traffic lights and turn left at the HUGH J GALLEN STATE OFFICE PARK. From there, turn right and follow the signs to the Department of Revenue Administration (M&S Building).

From Northern New Hampshire (via I-93 South): Take I-93 South to Exit 14 (Loudon Road) and turn right at the end of the ramp. At the second traffic light, turn left onto Main Street. At the first traffic light, turn right onto Pleasant Street. Go straight through three sets of traffic lights and turn left at the HUGH J GALLEN STATE OFFICE PARK. From there, turn right and follow the signs to the Department of Revenue Administration (M&S Building).

From Western New Hampshire (via I-89 South): Take I-89 South to Exit 2 (Clinton Street) and turn right at the end of the ramp. At the first traffic light, turn left onto Fruit Street. At the traffic lights at the five-way intersection, turn right onto Pleasant Street. Turn right again at the HUGH J GALLEN, STATE OFFICE PARK. From there, turn right and follow the signs to the Department of Revenue Administration (M&S Building).

From Eastern New Hampshire (via Route 4): Take Route 4 West to I-393 West. Go to the end and turn left onto Main Street. At the fourth traffic light, turn right onto Pleasant Street. Go straight through three sets of traffic lights and turn left at the HUGH J GALLEN, STATE OFFICE PARK From there, turn right and follow the signs to the Department of Revenue Administration (M&S Building).