Rate Breakdown

Property taxes in Merrimack County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Merrimack County

In Merrimack County, property taxes are the primary source of revenue for funding local municipal services, including public schools, police and fire departments, and road maintenance. The process begins with the municipal assessor, who determines the "assessed value" of your property based on its fair market value as of April 1st each year. This value is then multiplied by the local tax rate—often referred to as the millage rate—to determine your total tax liability.

The tax rate is expressed in dollars per $1,000 of assessed value. Because each town or city in Merrimack County sets its own budget, tax rates fluctuate annually based on the total assessed value of all properties in the municipality and the amount of revenue required to cover local expenditures, including county and state education taxes.

Available Exemptions

New Hampshire offers several state-mandated property tax exemptions designed to provide relief to specific groups of homeowners. To qualify, you must generally be a legal resident of the state and meet specific eligibility requirements regarding income, assets, or service history.

• Veteran Exemptions: Available to honorably discharged veterans or their surviving spouses. The amount varies by municipality.
• Elderly Exemptions: Designed for residents aged 65 and older who meet specific net income and asset limitations.
• Disability Exemptions: Available to individuals who are legally blind or permanently and totally disabled, provided they meet financial eligibility criteria.
• Solar/Renewable Energy Exemptions: Many Merrimack County towns offer exemptions for the installation of solar energy systems or other renewable energy improvements.

Note: New Hampshire does not utilize a "homestead exemption" in the same manner as some other states; instead, the relief programs listed above serve as the primary means of reducing individual tax burdens.

Payment Schedule & Deadlines

Most municipalities in Merrimack County issue property tax bills twice per year. The first bill is typically sent in late spring, followed by a second bill in the fall. Each installment covers a portion of the total annual tax obligation.

It is critical to pay your taxes by the stated due dates to avoid penalties. Payments received after the deadline are subject to interest charges, which accrue at a rate set by state law. Continued delinquency may result in a lien being placed against your property, which can eventually lead to tax deeding if the balance remains unpaid for an extended period.

Appealing Your Assessment

If you believe your property has been over-assessed compared to similar properties in your area, you have the right to appeal. The process must follow a strict timeline:

• Abatement Application: You must first file an abatement application with your local Board of Selectmen or Board of Assessors by the statutory deadline, which is typically March 1st following the notice of tax.
• Review: The municipality will review your evidence, such as recent appraisals or sales data of comparable homes.
• Further Appeal: If your abatement request is denied, you may appeal the decision to either the New Hampshire Board of Tax and Land Appeals or the Superior Court.