Low and Moderate Income Homeowners Property Tax Relief
Own and reside in the homestead April 1 of claim year, subject to State Education Property Tax; AGI at most $37,000 single or $47,000 married/head of NH household.
We’ll show the next step for this exemption.
Official eligibility and application
Eligibility source
Single with adjusted gross income equal to or less than $37,000; or Married or head of NH household with adjusted gross income less than or equal to $47,000; 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.
Official source. Last verified 2026-10-24.