The Tax-Shift Impact of Targeted Property Tax Relief in New

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The Tax-Shift Impact of
Targeted Property Tax Relief
in New Hampshire
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Ryan J. Tappin
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Stephen A. Norton
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About this paper
This report is an update and expansion of a report published by the NH Center for Public Policy
Studies on the topic of property tax exemptions in 2004, “Shifting the Load.” Support for this
work came from unrestricted funds given by generous private donors.
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The Tax-Shift Impact of Targeted Property Tax Relief
in New Hampshire
Table of Contents
Executive Summary ........................................................................................................................ 1
Property Tax Relief Programs in NH.............................................................................................. 3
Property Tax Relief Programs for Special Populations .................................................................. 4
Veterans Credits.............................................................................................................................. 4
Elderly Exemptions......................................................................................................................... 6
Exemptions for Blind, Deaf, and Disabled Homeowners............................................................... 8
Low and Moderate Income Homeowner’s Relief........................................................................... 9
Discussion ..................................................................................................................................... 11
Appendix....................................................................................................................................... 12
How Exemptions and Credits Reduce a Tax Bill ..................................................................... 12
Low and Moderate Income Homeowner’s Refund................................................................... 13
Mapping Elderly Exemptions ................................................................................................... 14
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Executive Summary
Across the country, state and local governments use tax policy to further a variety of
other policy purposes. New Hampshire is no different, using tax exemptions and credits
to encourage business development, support policy goals regarding the use of certain
energy sources, or to assist state-identified vulnerable or otherwise meritorious
populations. By statute, the state allows, or in some cases mandates, that towns offer
homeowners in certain populations a reduction in assessed property value or a credit
against their property tax bills. For example, the state mandates that the elderly of
certain wealth be provided tax exemptions and that Veterans of war receive a credit
against their property tax bills. The state also gives towns the option of providing
exemptions to the blind and other disabled homeowners.
Unlike many states, where state funds are used to offset these programs, in New
Hampshire the cost of these programs is borne by towns and municipalities. Therefore,
providing property tax relief to vulnerable populations raises the property tax burdens for
others, a phenomenon the Center labeled “cost-shifting” in its 2004 analysis of property
tax exemptions for the elderly.
This paper further explores the State’s property tax relief programs for vulnerable
populations – the elderly, the disabled, and homeowners of modest incomes. It provides
context for understanding the scope and implications of these programs and a resource to
local communities.
Major Findings
In total, property tax relief programs for vulnerable populations represent a relatively
small share of the total statewide property tax burden. In 2006 the exemptions were
valued at almost $50 million statewide, representing 1.8% of the statewide total net
property tax commitment. Overall, the tax commitment shifted to other taxpayers
amounted to approximately $85 per year.1
Among programs for vulnerable populations, elderly exemptions accounted for 41% of
the total value of property tax relief programs in the state. Veterans’ tax credits
accounted for almost half of the value of the property tax relief in the state. Interestingly
enough, given the increasing focus on the development of “green” industries and energy
development, relatively few towns take advantage of the state option to encourage solar,
wood-heating or wind-powered energy sources through the offer of property tax
exemptions. These exemptions could become an important policy tool in towns’
management of energy and global climate change.
Only Veterans’ credits have kept pace with changes in assessed property values.
Between 2000 and 2006, the overall value of elderly exemptions grew by 9% per year,
Veterans tax credit grew by 20%, and exemptions for the blind and disabled at 4%.
During the same time period, statewide property values increased by 13%. On average,
1
This figure is based on 2005 exemption values and represents the median across all towns.
1
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
the value of the property tax relief eroded for all populations except Veterans. The
Veterans’ credit kept pace with increases in the value of property due to a significant
change in state legislation allowing an increase in the value of that credit in 2004.
Despite concerns that the aging of the population would increase the cost of exemption
programs for the elderly, the data suggest that the number of elderly exemptions granted
and the number of new applications have declined despite more generous eligibility
criteria and benefit levels. Moreover, the exemptions are primarily limited to lowerincome elderly with relatively limited assets. In 2006, the median income limit for an
elderly property tax exemption was $20,000 for a single homeowner and $28,000 for a
married couple, which represents incomes that are just above 200% of the federal poverty
level.
2
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property Tax Relief Programs in NH
The state has developed a variety of property tax relief programs mandating that towns
offer exemptions or credits to property owners of certain vulnerable populations, such as
the elderly, and to Veterans. In addition to specific programs for tax relief to special
populations, the state uses exemptions to pursue other policy goals. The current use
exemptions and exemptions for the use of alternative energy sources provide an example
of communities’ economic development activities. Table 1 shows the various property
tax relief programs that towns can offer and the percent of all towns that granted that type
of exemption in 2006.
Table 1: Property Tax Relief Programs Granted by New Hampshire Towns
Percent of all
incorporated towns
granting
exemption/deductions
in 2006
Type of exemption/deduction
Elderly exemptions
Mandated base elderly exemption
Optional elderly increase in exemption value
96%
Mandated base Veteran credits
Optional veteran credit increase
Service related total disability - full exemption
Persons with disabilities exemptions
Blind persons
Disabled persons
Improvements to assist the disabled
Deaf persons
Improvements to assist the deaf
Low and moderate income refund
Current use exemption
100%
94%
Veterans credits
Water/air pollution controls exemptions
Energy system exemptions
92%
19%
69%
30%
15%
> 1%
> 1%
99%
100%
5%
Solar powered
Wood heating
Wind powered
20%
6%
> 1%
School residential buildings exemptions
11%
There are also exemptions available for charity organizations and private land used for public aviation
purposes, but no data were available for this report.
Five property tax relief programs are the most common, across all towns, with the vast
majority of towns offering property tax relief for the elderly, Veterans, persons with
disabilities, homeowners of low to moderate incomes, and homeowners with open space
within their property, called current use. There are other exemptions that towns may
grant to encourage the development of environmentally friendly energy or pollution
control systems, but these are far less common.
3
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property Tax Relief Programs for Special Populations
Figure 1 shows the value of these property tax relief programs for the special populations
highlighted in this report. Almost 90% of the property tax relief programs are
accounted for by property tax credits for Veterans and property tax exemptions for lower
income elderly in the state.
Figure 12
Total Value of Property Tax Relief Programs, 2006
Blind/Deaf/Disabled
$2,595,719
5%
Low Income
$3,271,493
7%
Elderly
$20,297,061
41%
Veterans
$23,757,891
47%
Total value of property tax relief
programs -- $49,922,165 or 1.8%
of the total tax commitment. Total
tax commitment in 2006 $2,630,455,983.
The following sections describe each of the property tax relief programs for special
populations – the elderly, the disabled, war Veterans, and low income homeowners - in
turn; what the program is, how its use has changed over the past few years, and what the
value of each exemption is, in aggregate, across the state. The final section discusses the
implications of these policies as the demographics of the state shift in the future.
Veterans Credits
New Hampshire homeowners who are Veterans of the armed services during a war or
armed conflict or are a surviving spouse of a Veteran with a service-related death are
entitled to a credit off their property tax bill. The state establishes minimum and
maximum property tax credit amounts. In 2006, the minimum for this base credit was
$50 and the maximum was $500. Also, Veterans with a service-connected disability is
eligible for an additional credit. Furthermore, a Veteran who is totally and permanently
disabled is completely exempt from all property taxation.
2
Permanently disabled veterans may be completely exempt from paying any property taxes. Forty-five
towns granted 60 of these exemptions in 2006, for a credit of $5,102 per homeowner on average. The total
value of these credits shifts approximately $300,000 from the local property tax burden.
4
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
5
As shown in Table 2 below, all Veterans credits totaled almost $23.5 million in 2006 shifting less than one percent of the state’s total tax commitment to other taxpayers across
the state. The amount of the tax commitment shifted to other taxpayers was
approximately $49 per year to non-exempt taxpayers.3
Table 2: Summary of Veterans Credits
Veterans
Credits
Year
Average
Reduction in
Tax Bill
Total Tax
Expenditure
Statewide
Tax Expenditure
as Percent of All
Property Tax
2000
61,917
$131
$8,105,377
0.47%
2001
60,865
$132
$8,013,053
0.42%
2002
59,390
$136
$8,088,954
0.40%
2003
58,262
$140
$8,128,706
0.37%
2004
58,362
$275
$16,025,093
0.69%
2005
58,158
$359
$20,868,363
0.85%
2006
58,534
$401
$23,451,759
0.89%
-1%
20%
19%
11%
Annual Change
2000-2006
Despite a decrease in the total number of credits given, the total taxes reduced from
Veterans’ tax bills statewide doubled, increasing by slightly more than $15 million
between 2000 and 2006. Since 2000, the total number of base Veterans’ credits has
decreased from 61,917 in 2000 to 58,534 in 2006 – a decrease of five percent. Since
2000, the total value of the tax credit for Veterans has more than doubled from $131 on
average per recipient to $401.4
This increase in the value of credits was driven by state and local policy actions. In 2000,
the base credit was $50 with the option of offering a $100 credit. This changed in 2004,
when the state increased the ceiling to $500. The ceiling for credits for serviceconnected disability was also raised from $1,400 to $2,000. Many towns took advantage
of this policy change, raising their credit amounts. As a result, the average credit amount
increased, along with the total value of the Veterans’ credits.
The impact of the policy changes in 2004 was that the benefit of the property tax relief
program for Veterans has kept pace with changes in property values. From 2000 through
2003, property values statewide increased by 38 percent while the credit benefits for
Veterans remained constant. The benefit was eroding in terms of the impact the credit
would have on a Veteran’s tax bill. However, towns and municipalities’ increase in their
credit amounts in 2004 had the impact of increasing the value of the credit to 20% per
3
This figure is based on 2005 exemption values and represents the median across all towns.
Permanently disabled veterans may be completely exempt from paying any property taxes. Forty-five
towns granted 60 of these exemptions in 2006, for a credit of $5,102 per homeowner on average. The total
value of these credits shifts approximately $300,000 from the local property tax burden.
4
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
year and, overall, keeping pace with the growth in assessed property values, which grew
at 13% over the same time period.
Elderly Exemptions
State law requires every town to grant a property tax exemption to qualifying seniors.
The statute—RSA 72:39—sets a floor for those exemptions, at $5,000, and allows towns
to adopt more generous exemptions. Towns must offer a statutory minimum for three
age groups, 65-74, 75-79, and 80 years and older. An example of how this exemption is
calculated can be found in the appendix.
The law also sets minimum eligibility criteria, based on the homeowner’s income and
assets. However, towns may adopt more expansive criteria to allow more affluent
homeowners to qualify for the exemption. In general, as the age of the homeowner
increases, the exemption value also increases. In 2006, the median exemption values
were $25,000, $30,000, and $50,000 for aged 65-74, 75-79, and 80 years and older,
respectively.5
As shown in Table 3, the average reduction in a participant’s tax bill increased by
approximately 9% per year. In 2006, the amount of the tax commitment shifted to other
taxpayers was approximately $29 per year to non-exempt taxpayers.6 From 2000 to
2006, the assessed value of residential property grew at a rate of 13% per year. The
benefit of the program, therefore, measured as the average exemption amount per
recipient, has not kept pace with growth in property values. A map showing which towns
increased their exemption amounts at a pace greater than or equal to the growth in
property values is included in the appendix.
5
An example: in 2006, the town of Holderness (where exemption values fall at the state medians) offered
elderly homeowners aged 75-79 a $30,000 exemption. If a homeowner in this age bracket owned a
property with an assessed value of $150,000, the exemption value would be subtracted from that value,
which brings the taxable assessed value down to $120,000. This would represent a tax reduction of $357
from the pre-exempted assessed value (at the 2006 tax rate of $11.90 per $1000 of assessed value). This
calculation is the exemption value times the tax rate.
6
This figure is based on 2005 exemption values and represents the median across all towns.
6
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
7
Table 3: Summary of Elderly Exemptions Statewide
Elderly
Exemptions
Year
Average
Reduction in
Tax Bill
Total Tax
Expenditure
Statewide
Tax Expenditure
as Percent of All
Property Tax
2000
11,306
$1,043
$11,790,112
0.68%
2001
11,256
$1,175
$13,228,659
0.70%
2002
11,215
$1,259
$14,119,392
0.70%
2003
11,663
$1,379
$16,085,368
0.74%
2004
11,906
$1,523
$18,135,378
0.78%
2005
11,882
$1,596
$18,964,536
0.80%
2006
11,753
$1,727
$20,297,061
0.77%
1%
9%
9%
2%
Annual Change
2000-2006
Although the number of elderly homeowners granted a property tax exemption increased
between 2000 and 2006, the number of participants has not kept pace with growth in the
elderly population. Between 2000 and 2006, the estimated number of elderly persons
grew at a rate of only 1.4% per year. In contrast, the number of elderly exemptions grew
at a slower rate of 0.6% per year. Therefore, on a per capita basis exemptions actually
declined as shown in Figure 2 below.
Figure 2
Total Eldely Exemptions Granted per 1000 Persons, 2000-2006
Number of Exemptions per 1000 persons
120
100
80
60
40
20
65-74
80+
75-79
Total
0
2000
2001
2002
2003
2004
2005
2006
Among the two oldest age brackets, the number of elderly exemptions granted per capita
remained relatively flat from 2000 through 2006, echoing the general rate of growth
compared to the populations. Among the youngest age bracket, the number of elderly
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
exemptions per capita remained flat with population growth through the peak in new
exemptions in 2004. However, in 2005 there was a drop in the number of elderly
exemption per capita among those aged 65 to 74.
Despite significant increases in income and asset limits, the number of participants has
remained relatively constant. By 2006, 82 percent of towns had increased their income
and/or asset ceilings allowing more elderly homeowners to qualify. On average, the
median income limit for elderly property tax exemptions increased by approximately
11% for single individuals and by 20% for married individuals. See Table 4 below.
Table 4: Median Income and Asset Limits
for Elderly Exemptions in 2000 and 2006
Income limits
Year
Single
2000
2006
Married
Asset limits
Single
Married
$18,000
$25,000
$35,000
$35,000
$20,000
$30,000
$50,000
$50,000
The driver behind increases in the total value of tax exemptions has been municipal
increases in exemption allowances. Overall, 166 towns – 69 percent – had increased the
exemption value in at least one age bracket since 2000. In contrast, only 4 towns
decreased exemption values during that period.
Exemptions for Blind, Deaf, and Disabled Homeowners
Homeowners who are legally blind are eligible for an exemption in their assessed
property value. Also, deaf or disabled homeowners and improvements to property that
assist a deaf or disabled person may be exempt from the total assessed value, if the town
has adopted these optional programs.
As with all exemptions, towns may increase the exemption allowances or raise the limits
for incomes and assets.7 Of the towns that granted blind exemptions in 2006, 19% of
them offered an exemption higher than the $15,000 minimum. Raising the exemption
limits is reflected by the increase in the average tax credit over time, as displayed in
Table 5.
7
Blind exemptions are granted without income or asset limits. All other exemptions for the deaf or
disabled follow the same income and asset limits as the elderly exemptions.
8
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
9
Table 5: Summary of blind and deaf exemptions
Number of
Exemptions
Year
Average
Reduction in
Tax Bill
Total Tax
Expenditure
Statewide
Tax Expenditure
as Percent of All
Property Tax
2000
959
$622
$596,678
0.03%
2001
956
$649
$620,474
0.03%
2002
927
$673
$623,427
0.03%
2003
900
$673
$605,498
0.03%
2004
940
$658
$618,873
0.03%
2005
894
$687
$614,394
0.02%
2006
904
$790
$714,451
0.03%
-1%
4%
3%
0%
Annual Change
2000-2006
The overall number of blind and deaf exemptions has decreased by six percent.
However, the overall tax expenditure increased three percent per year – due to municipal
increases of the exemption allowance. In addition to the blind and deaf exemptions, other
exemptions to the disabled8 totaled $1,843,742 and exemptions for home improvements
to assist the deaf or disabled was $37,526. In total, the statewide total cost of these
exemptions was $2.6 million in 2006, less than one-tenth of one percent of the total tax
commitment.
Low and Moderate Income Homeowner’s Relief
On a sliding scale, families earning less than $40,000 or a single person earning less than
$20,000 can qualify for a refund of the statewide education property tax - up to the full
amount. An example of how this refund is calculated is provided in the appendix. A
summary of the total of these refunds is shown below in Table 6.
Table 6: Summary of Low and Moderate Income Homeowner's Tax Relief Refunds
Number of
Refunds
Year
Total Tax
Expenditure
Statewide
Tax Expenditure
as Percent of All
Property Tax
2002
23,666
$327
$7,745,321
0.38%
2003
27,208
$275
$7,481,642
0.34%
2004
25,059
$197
$4,932,612
0.21%
2005
22,377
$173
$3,877,477
0.16%
2006
19,569
$167
$3,271,493
0.12%
-5%
-15%
-19%
-25%
Annual Change
2000-2006
8
Average
Reduction in
Tax Bill
Specific data on the number of disabled exemptions granted were not available for this report.
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
The number of refunds has decreased 17% to 19,569 since 2002, and the average refund
amount dropped 49% from $327 to $167. Consequently, the tax shift attributable to these
refunds has also declined, by more than half.
In general, the decrease in the average refund can be attributed to a steady decrease in the
tax rate for the statewide property tax for education over the past few years. The average
statewide property tax rate for education was $6.03 per $100,000 of assessed property in
2002. By 2005, the average tax rate declined 61% to $2.33 meaning that, despite
increased property values, the amount of property tax eligible for a refund has declined
substantially, and the amount of refund has declined in turn.
10
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Discussion
Property tax relief programs are intended to provide financial relief to populations
deemed vulnerable by the state and local communities. In addition to providing property
tax relief, these programs shift tax burdens from certain populations onto the remainder
of the local tax base because unlike many states, New Hampshire property tax relief
programs are funded entirely by the local communities. This can be a contentious policy
issue. Changing demographics – for example, the aging of the population – can increase
the costs of this tax benefit and, thereby, increase the tax shifted to other populations.
The data demonstrate that in total, property tax relief programs for vulnerable populations
represent a relatively small share of the total statewide property tax burden. In 2006 the
exemptions were valued at almost $50 million statewide, representing 1.8% of the total
net property tax commitment of the state. Overall, the percent of the tax commitment
shifted was approximately $85 per year to non-exempt taxpayers.9
While the Center previously studied elderly tax exemptions, this study addresses property
tax exemptions for vulnerable or otherwise meritorious populations as a whole. It
illustrates that Veterans’ credits, not elderly tax exemptions, are the largest single source
of property tax shifting and have shown the largest increase in property tax value.
Veterans’ credits accounted for almost half of the value of the exemptions while elderly
tax exemptions accounted for approximately 41%.
Among the various property tax relief programs, only the Veterans’ program has kept
pace with changes in assessed property values over this time period. Between 2000 and
2006, the overall value of elderly exemptions grew by 9% per year, Veterans’ credits
grew by 20%, and exemptions for the blind and disabled at 4%. During the same time
period, statewide property values increased by 13%. Veterans’ credits kept pace with
increases in the value of property due to a significant change in state legislation
increasing the value of that credit in 2004. The erosion of the benefit for the elderly and
the disabled has occurred because property values were increasing and towns did not
index the value of the benefit to the growth of property values or to some other inflation
index.
The Center’s previous report on property tax exemptions for the elderly raised concerns
whether this policy would attract seniors to the state - reducing the availability of housing
for younger workers, accelerating the ‘graying’ of New Hampshire, and increasing the
property tax burden to other homeowners. The data suggest, however, that contrary to
previous concerns, the use of these programs is declining on a per capita basis.
9
This figure is based on 2005 exemption values and represents the median across all towns.
11
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Appendix
How Exemptions and Credits Reduce a Tax Bill
Table A-1 shows how a homeowner’s tax bill can be reduced by the different exemptions
and credits. The following example uses a 75 year old war Veteran homeowner living in
Manchester.10
Table A-1: Manchester homeowner - war Veteran, 75 years, 2005
Assessed Home Value
Elderly Exemption
Taxable Assessed Value
Tax Rate (per $1000
assessed value)
Gross Tax Bill
Veteran Credit
Net Tax Bill
Tax Bill w/o Exemptions*
Total Reduction
$224,000
-$95,000
$129,000
$28.36
$3,658
-$200
$3,458
$6,353
$2,894
*assessed home value times the tax rate.
The average home value in Manchester was $224,000 in 2005. Being 75 with income
and assets below eligibility requirements, this homeowner is eligible for an elderly
exemption, or $95,000, the exemption allotment for the 75-79 year age group in
Manchester. This property tax exemption is subtracted from the assessed value;
therefore, the assessed value to which the tax rate is applied is $129,000. Multiplying the
taxable assessed value by the tax rate gives a gross tax bill of $3,658. Since this
homeowner was also a veteran in a time of war, Manchester offers an additional
deduction of $200 off their tax bill. The final tax bill for this homeowner is $3,458.
With the assessment value exemption and the tax credit, this homeowner’s bill was
reduced $2,894 over a similarly valued home without any deductions.
10
Manchester was chosen as the example simply because it is the state’s largest municipality.
12
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Low and Moderate Income Homeowner’s Refund
Table A-2 presents an example of how a Low and Moderate Income Homeowner’s
refund is calculated.
Table A-2: Manchester - married homeowners making $32,000, 2005
Taxable Assessed Value
$224,000
Maximum Assessed Value for Refund*
$190,114
Tax Rate
Gross Tax Bill
$28.36
$6,352.64
Statewide Property Tax Rate for
Education
$4.35
Statewide Property Tax Portion for Refund
$827
Low Income Refund @ 40%
-$331
Net Tax Bill
$6,021.84
* number is based on $100,000 multiplied by the town’s equalization ratio for 2005.
A married couple in Manchester with an income of $32,000 is eligible for a refund of
their statewide education property tax portion of their property tax bill. Their house is
valued at $224,000. However, the maximum assessed value that can be considered is
capped at $190,114, calculated by multiplying $100,000 by Manchester’s equalization
ratio for 2005. Multiplying the maximum allotted assessed value by the statewide
education property tax rate gives the total portion of this homeowner’s tax bill that may
be refunded, which is $827. Since these homeowners make $32,000, they are entitled to
a refund equal to 40% of the total refundable portion of the statewide education property
tax, or $331 in this example.
13
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Mapping Elderly Exemptions
14
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
15
Table A - 3: Summary of Elderly Exemptions Granted by Town, 2006
Town
Total New
Applications
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
ACWORTH
0
5
3
4
12
$162,500
$204
$2,451
ALBANY
0
2
4
1
7
$193,400
$285
$1,996
ALEXANDRIA
1
4
3
2
9
$215,000
$453
$4,081
ALLENSTOWN
7
21
12
20
53
$890,000
$372
$19,714
ALSTEAD
8
2
8
3
13
$270,000
$430
$5,584
ALTON
3
8
12
13
33
$2,009,300
$591
$19,490
AMHERST
6
40
30
32
102
$12,304,500
$2,272
$231,694
ANDOVER
1
2
1
5
8
$330,000
$550
$4,396
ANTRIM
0
10
3
9
22
$985,000
$938
$20,626
ASHLAND
1
6
10
12
28
$1,049,083
$1,008
$28,231
ATKINSON
9
21
11
20
52
$7,750,000
$2,057
$106,950
AUBURN
1
15
8
25
48
$5,793,700
$1,605
$77,056
BARNSTEAD
4
13
15
13
41
$1,217,500
$482
$19,760
BARRINGTON
6
36
20
29
85
$8,493,190
$1,659
$140,987
BARTLETT
1
7
7
7
21
$420,000
$132
$2,772
BATH
2
1
0
1
2
$10,000
$64
$127
BEDFORD
0
33
34
51
118
$5,167,000
$716
$84,429
BELMONT
4
30
21
38
89
$4,733,976
$1,366
$121,616
BENNINGTON
1
10
7
8
25
$1,197,500
$1,005
$25,136
BENTON
0
0
1
0
1
$10,000
$136
$136
BERLIN
10
33
29
65
127
$3,769,100
$868
$110,208
BETHLEHEM
2
4
8
14
26
$877,100
$698
$18,156
BOSCAWEN
0
13
9
18
40
$974,900
$441
$17,646
BOW
7
21
29
26
76
$8,288,800
$3,053
$232,004
BRADFORD
2
4
4
5
13
$190,000
$213
$2,766
BRENTWOOD
0
2
6
2
10
$750,000
$1,554
$15,540
BRIDGEWATER
0
0
2
5
7
$155,000
$165
$1,153
BRISTOL
0
4
4
5
13
$215,000
$240
$3,115
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
16
Number of Exemptions Granted by Age
Group
65-74
75-79
BROOKFIELD
0
1
BROOKLINE
0
6
CAMPTON
0
10
CANAAN
1
9
CANDIA
2
CANTERBURY
CARROLL
80+
1
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
2
4
$195,000
$669
$2,675
2
3
11
$1,026,100
$2,405
$26,453
9
22
41
$3,520,700
$1,524
$62,492
5
15
29
$610,000
$397
$11,523
19
20
29
68
$3,784,900
$1,054
$71,686
2
4
7
4
15
$225,000
$248
$3,717
0
4
4
4
12
$360,000
$530
$6,358
CENTER HARBOR
0
1
0
0
1
$5,000
$65
$65
CHARLESTOWN
4
12
7
14
33
$921,500
$655
$21,609
CHATHAM
0
0
0
0
0
$0
$0
$0
CHESTER
6
39
14
20
73
$9,637,100
$2,405
$175,588
CHESTERFIELD
0
8
13
15
36
$1,725,000
$1,019
$36,691
CHICHESTER
0
6
8
6
20
$1,012,600
$1,191
$23,826
CLAREMONT
12
28
33
64
125
$5,716,350
$1,444
$180,522
CLARKSVILLE
0
1
0
0
1
$15,000
$323
$323
COLEBROOK
15
15
0
0
15
$75,000
$116
$1,737
COLUMBIA
0
1
3
4
8
$135,000
$244
$1,953
CONCORD
40
105
77
142
324
$34,594,394
$2,052
$664,904
CONWAY
3
23
18
39
80
$4,435,300
$859
$68,703
CORNISH
0
9
5
9
23
$1,380,000
$911
$20,948
CROYDON
0
5
4
4
13
$250,000
$288
$3,743
DALTON
0
4
7
4
15
$203,800
$333
$4,995
DANBURY
0
5
8
5
18
$655,000
$618
$11,115
DANVILLE
2
15
13
12
40
$4,116,500
$2,015
$80,601
$44,174
DEERFIELD
10
9
4
10
23
$2,519,900
$1,921
DEERING
19
25
12
20
57
$3,025,500
$1,014
$57,817
DERRY
0
65
51
60
176
$19,315,232
$2,432
$428,026
DIXVILLE
0
0
0
0
0
$0
$0
$0
DORCHESTER
0
0
1
0
1
$18,000
$429
$429
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
17
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
DOVER
48
92
77
113
282
$40,320,000
$2,677
$754,790
DUBLIN
0
2
0
4
6
$100,000
$315
$1,887
DUMMER
1
5
1
3
9
$215,000
$507
$4,567
DUNBARTON
0
3
1
3
7
$654,200
$1,538
$10,768
DURHAM
0
1
3
9
13
$1,376,000
$2,887
$37,537
EAST KINGSTON
0
0
1
1
2
$30,400
$308
$616
EASTON
0
0
0
1
1
$20,000
$193
$193
EATON
0
0
0
0
0
$0
$0
$0
EFFINGHAM
1
5
2
2
9
$165,000
$259
$2,335
ELLSWORTH
0
0
0
0
0
$0
$0
$0
ENFIELD
3
7
9
21
37
$2,573,200
$1,557
$57,614
EPPING
5
15
18
19
52
$3,045,400
$1,092
$56,797
EPSOM
3
10
6
6
22
$1,157,000
$784
$17,251
ERROL
0
0
0
0
0
$0
$0
$0
EXETER
16
112
65
98
275
$30,260,600
$2,119
$582,819
FARMINGTON
0
25
30
30
85
$6,070,750
$1,218
$103,506
FITZWILLIAM
0
5
8
13
26
$1,050,200
$945
$24,564
FRANCESTOWN
0
2
1
3
6
$380,000
$1,445
$8,668
FRANCONIA
0
0
0
4
4
$80,000
$254
$1,017
FRANKLIN
11
18
24
42
84
$5,769,900
$1,298
$109,051
FREEDOM
1
2
5
11
18
$699,000
$384
$6,920
FREMONT
3
5
2
9
16
$1,200,000
$1,520
$24,324
GILFORD
8
22
31
55
108
$5,719,500
$838
$90,540
GILMANTON
1
10
8
15
33
$2,657,900
$1,552
$51,218
GILSUM
1
2
4
4
10
$420,000
$922
$9,219
13
13
18
24
55
$1,825,000
$819
$45,041
GORHAM
3
7
17
29
53
$2,054,200
$1,186
$62,879
GOSHEN
0
0
0
2
2
$80,000
$769
$1,537
GRAFTON
0
4
2
6
12
$190,000
$246
$2,953
GOFFSTOWN
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
18
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
8
Total
Exemption
Amount
$370,000
Average
Tax
Reduction
$602
Total Taxes
Shifted
GRANTHAM
3
1
1
GREENFIELD
2
4
4
1
9
$300,000
$649
$5,841
GREENLAND
3
5
4
10
19
$2,025,000
$1,759
$33,413
GREENVILLE
0
7
8
3
18
$500,000
$388
$6,990
GROTON
0
4
0
4
8
$40,000
$82
$658
HAMPSTEAD
6
Total
Exemptions
Granted
$4,817
0
41
35
42
118
$14,987,500
$2,301
$271,574
15
63
39
53
155
$16,678,600
$2,078
$322,064
HAMPTON FALLS
2
4
8
9
21
$2,935,000
$2,739
$57,526
HANCOCK
0
2
2
2
6
$210,000
$582
$3,494
HANOVER
0
4
3
13
20
$2,235,000
$1,923
$38,464
HARRISVILLE
0
0
0
5
5
$125,000
$316
$1,581
$7,123
HAMPTON
HAVERHILL
18
10
7
17
34
$433,300
$210
HEBRON
0
0
0
0
0
$0
$0
$0
HENNIKER
7
5
7
9
21
$3,659,000
$4,347
$91,292
HILL
1
2
3
3
8
$250,000
$562
$4,495
HILLSBOROUGH
2
6
5
18
29
$1,193,400
$805
$23,331
HINSDALE
0
6
8
14
28
$971,000
$1,107
$31,004
HOLDERNESS
0
2
3
3
8
$216,100
$322
$2,572
HOLLIS
3
17
13
21
51
$4,974,800
$2,228
$113,624
HOOKSETT
30
118
86
115
319
$25,512,400
$1,814
$578,621
HOPKINTON
3
20
15
28
63
$3,766,300
$1,258
$79,281
HUDSON
25
79
55
81
215
$25,455,400
$2,039
$438,342
JACKSON
1
0
2
5
7
$310,000
$385
$2,697
JAFFREY
0
7
9
16
32
$1,669,270
$1,147
$36,707
JEFFERSON
0
3
0
4
7
$110,000
$239
$1,671
10
22
36
81
139
$4,779,000
$878
$122,056
KENSINGTON
2
7
3
6
16
$2,825,000
$3,023
$48,364
KINGSTON
4
5
7
16
28
$2,600,000
$1,883
$52,728
LACONIA
5
26
28
66
120
$8,730,000
$1,128
$135,402
KEENE
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
19
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
$560
Total Taxes
Shifted
LANCASTER
2
13
6
9
28
LANDAFF
0
0
1
1
2
$10,000
$85
$169
LANGDON
0
3
0
5
8
$575,000
$1,456
$11,650
LEBANON
9
33
31
71
135
$13,938,900
$2,145
$289,511
LEE
1
6
4
14
24
$772,300
$751
$18,025
LEMPSTER
1
3
3
5
11
$692,000
$979
$10,768
LINCOLN
1
13
15
32
60
$4,766,284
$636
$38,130
LISBON
2
10
5
6
21
$650,000
$800
$16,809
LITCHFIELD
4
16
9
8
33
$2,261,800
$1,047
$34,560
LITTLETON
0
34
13
40
87
$2,593,333
$572
$49,766
LONDONDERRY
9
65
57
58
180
$19,195,500
$1,949
$350,894
LOUDON
1
4
3
5
12
$318,200
$452
$5,425
LYMAN
1
2
1
1
4
$110,000
$502
$2,009
LYME
0
8
5
10
23
$3,648,500
$2,835
$65,199
LYNDEBOROUGH
1
2
0
2
4
$120,000
$570
$2,280
MADBURY
3
8
5
7
20
$1,469,900
$1,361
$27,223
MADISON
2
6
3
8
17
$547,000
$385
$6,537
$3,665,183
MANCHESTER
$642,160
Average
Tax
Reduction
$15,688
43
275
290
620
1185
$217,518,250
$3,093
MARLBOROUGH
0
1
3
8
12
$197,500
$288
$3,460
MARLOW
0
0
1
2
3
$170,000
$1,076
$3,228
MASON
0
0
2
1
3
$50,000
$285
$856
MEREDITH
3
7
11
17
35
$2,063,300
$633
$22,160
MERRIMACK
50
149
73
98
320
$29,821,300
$1,627
$520,680
MIDDLETON
2
4
6
5
15
$305,000
$331
$4,972
MILAN
2
6
8
22
36
$1,240,000
$527
$18,972
MILFORD
2
11
9
20
40
$2,491,500
$1,103
$44,100
MILTON
3
26
10
25
61
$3,490,600
$1,041
$63,529
MONROE
0
0
0
0
0
$0
$0
$0
MONT VERNON
0
4
0
4
8
$461,530
$1,302
$10,417
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
Number of Exemptions Granted by Age
Group
65-74
MOULTONBOROUGH
20
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
3
12
5
14
31
$2,341,200
$507
$15,709
NASHUA
63
306
269
389
964
$161,891,950
$2,889
$2,784,542
NELSON
0
2
4
1
7
$287,500
$555
$3,884
NEW BOSTON
0
3
3
7
13
$838,300
$987
$12,826
NEW CASTLE
0
4
0
1
5
$550,000
$494
$2,470
NEW DURHAM
3
10
8
5
23
$1,420,000
$1,041
$23,941
NEW HAMPTON
0
6
1
9
16
$1,200,825
$1,425
$22,804
NEW IPSWICH
2
13
2
17
32
$2,439,000
$1,109
$35,487
NEW LONDON
7
6
5
7
18
$950,000
$680
$12,246
NEWBURY
0
4
2
2
8
$330,000
$498
$3,983
NEWFIELDS
3
5
5
3
13
$2,463,000
$4,475
$58,176
NEWINGTON
2
6
8
6
20
$5,178,000
$2,348
$46,964
NEWMARKET
11
15
23
32
70
$6,811,100
$1,994
$139,559
NEWPORT
2
8
15
21
44
$1,015,300
$898
$39,526
NEWTON
0
6
4
10
20
$1,205,400
$1,069
$21,384
NORTH HAMPTON
3
38
19
32
89
$11,454,900
$1,986
$176,749
NORTHFIELD
4
16
11
24
51
$3,419,200
$1,289
$65,717
NORTHUMBERLAND
0
11
9
7
27
$267,500
$255
$6,885
NORTHWOOD
4
22
8
15
45
$3,101,300
$1,162
$52,288
NOTTINGHAM
4
13
5
11
29
$3,673,325
$1,828
$53,006
ORANGE
0
0
0
4
4
$200,000
$1,060
$4,238
ORFORD
0
1
0
1
2
$40,000
$348
$695
OSSIPEE
6
20
15
23
58
$3,438,200
$737
$42,771
PELHAM
0
9
41
0
50
$11,990,700
$3,355
$167,750
PEMBROKE
1
5
1
8
14
$1,240,000
$2,100
$29,400
PETERBOROUGH
4
19
11
17
47
$4,652,100
$2,054
$96,531
PIERMONT
2
6
5
7
18
$260,000
$233
$4,199
PITTSBURG
0
1
3
4
8
$120,000
$223
$1,782
PITTSFIELD
5
15
11
15
41
$912,510
$503
$20,623
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
21
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
PLAINFIELD
1
7
4
9
20
$1,521,700
$1,864
$37,282
PLAISTOW
4
18
18
32
68
$10,725,330
$2,918
$198,419
PLYMOUTH
4
7
13
11
31
$811,000
$610
$18,896
10
38
43
75
156
$26,456,000
$2,666
$415,888
RANDOLPH
0
1
0
2
3
$50,000
$267
$800
RAYMOND
5
65
25
29
119
$6,015,000
$974
$115,909
RICHMOND
0
3
5
6
14
$225,000
$321
$4,493
RINDGE
11
14
25
23
62
$6,540,815
$1,974
$122,379
ROCHESTER
PORTSMOUTH
71
168
111
143
422
$27,971,500
$1,216
$512,997
ROLLINSFORD
1
10
7
20
37
$2,916,500
$1,141
$42,231
ROXBURY
0
1
1
2
4
$105,000
$472
$1,889
RUMNEY
1
2
4
8
14
$270,000
$263
$3,677
RYE
2
42
26
61
129
$11,842,500
$795
$102,556
19
87
59
134
280
$23,045,600
$1,039
$290,835
SALISBURY
0
2
5
12
19
$670,000
$747
$14,184
SANBORNTON
3
2
4
10
16
$490,000
$528
$8,448
SANDOWN
0
18
10
13
41
$2,885,000
$1,730
$70,913
SALEM
SANDWICH
3
2
3
8
13
$465,000
$339
$4,408
SEABROOK
21
57
53
76
186
$24,390,000
$1,635
$304,143
SHARON
0
0
0
1
1
$40,000
$600
$600
SHELBURNE
0
3
1
1
5
$80,000
$223
$1,114
SOMERSWORTH
7
11
12
21
44
$1,499,900
$728
$32,023
SOUTH HAMPTON
0
2
4
4
10
$1,640,000
$2,089
$20,894
SPRINGFIELD
3
11
4
8
23
$653,300
$364
$8,375
STARK
0
1
2
3
6
$100,000
$300
$1,802
STEWARTSTOWN
0
7
7
5
19
$137,500
$162
$3,072
STODDARD
0
2
1
1
4
$95,000
$210
$841
STRAFFORD
0
8
3
2
13
$435,300
$574
$7,465
STRATFORD
0
4
6
3
13
$261,100
$366
$4,760
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
22
Number of Exemptions Granted by Age
Group
65-74
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
$3,220,000
Average
Tax
Reduction
$1,531
Total Taxes
Shifted
STRATHAM
7
16
7
17
40
$61,244
SUGAR HILL
1
2
0
3
5
$80,000
$235
$1,176
SULLIVAN
0
3
4
0
7
$464,100
$1,642
$11,491
SUNAPEE
0
4
4
8
16
$960,000
$700
$11,194
SURRY
0
0
0
0
0
$0
$0
$0
SUTTON
3
2
3
3
8
$430,000
$867
$6,936
SWANZEY
2
11
21
23
55
$1,377,200
$592
$32,543
TAMWORTH
8
9
10
11
30
$758,200
$481
$14,436
TEMPLE
0
0
0
1
1
$25,000
$476
$476
THORNTON
1
8
10
14
32
$1,340,000
$638
$20,422
TILTON
4
15
19
24
58
$4,551,100
$1,368
$79,371
TROY
1
0
3
4
7
$234,000
$881
$6,168
TUFTONBORO
0
4
1
6
11
$408,600
$262
$2,885
UNITY
6
6
2
4
12
$182,000
$180
$2,157
WAKEFIELD
2
11
11
22
44
$2,882,000
$667
$29,339
WALPOLE
0
6
4
10
20
$626,400
$612
$12,246
WARNER
5
13
9
7
29
$1,945,590
$1,348
$39,087
WARREN
1
1
1
7
9
$165,000
$306
$2,754
WASHINGTON
1
2
1
3
6
$190,000
$457
$2,744
WATERVILLE VALLEY
0
0
0
0
0
$0
$0
$0
WEARE
3
16
10
17
43
$4,079,555
$1,523
$65,477
WEBSTER
0
0
3
10
13
$1,100,000
$1,435
$18,656
WENTWORTH
WENTWORTH
LOCATION
0
3
1
3
7
$85,000
$224
$1,571
0
0
0
0
0
$0
$0
$0
WESTMORELAND
0
1
2
3
6
$100,000
$215
$1,289
WHITEFIELD
1
9
17
18
44
$1,150,000
$521
$22,920
WILMOT
0
4
1
2
7
$160,000
$378
$2,648
WILTON
1
2
5
10
17
$430,000
$406
$6,906
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Total New
Applications
Number of Exemptions Granted by Age
Group
65-74
WINCHESTER
23
75-79
80+
Total
Exemptions
Granted
Total
Exemption
Amount
Average
Tax
Reduction
Total Taxes
Shifted
1
17
12
33
62
$2,213,900
$848
$52,602
WINDHAM
11
35
19
23
77
$14,188,600
$2,829
$217,795
WINDSOR
0
0
1
0
1
$5,000
$85
$85
WOLFEBORO
5
12
20
21
53
$3,239,700
$725
$38,423
WOODSTOCK
STATE TOTALS
(OR MEDIANS)
6
13
4
8
25
$1,327,020
$702
$17,556
953
3,722
3,079
4,952
11,753
$1,147,940,922
$709
$20,297,061
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
24
Table A-4: Elderly Exemption Amounts, Income, and Asset Limits by Town, 2006
Town
Amount of Exemption by Age
Group
65-74
ACWORTH
75-79
80+
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
$7,500
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
ALBANY
$25,000
$30,000
$35,000
$15,400
$25,400
$35,000
$35,000
ALEXANDRIA
$15,000
$25,000
$40,000
$18,000
$25,000
$50,000
$50,000
ALLENSTOWN
$10,000
$15,000
$25,000
$30,000
$42,000
$85,000
$85,000
ALSTEAD
$10,000
$20,000
$30,000
$17,500
$24,000
$40,000
$40,000
ALTON
$40,000
$60,000
$80,000
$25,000
$44,000
$50,000
$50,000
AMHERST
$88,000
$132,000
$176,000
$36,760
$52,000
$150,000
$150,000
ANDOVER
$20,000
$40,000
$50,000
$20,800
$30,300
$50,000
$50,000
ANTRIM
$25,000
$50,000
$65,000
$25,000
$36,000
$75,000
$75,000
ASHLAND
$30,000
$40,000
$50,000
$20,000
$30,000
$60,000
$60,000
ATKINSON
$100,000
$150,000
$200,000
$29,700
$38,500
$100,000
$100,000
AUBURN
$90,000
$110,000
$150,000
$25,000
$40,000
$40,000
$40,000
BARNSTEAD
$25,000
$30,000
$35,000
$20,000
$30,000
$75,000
$75,000
BARRINGTON
$85,000
$127,500
$161,500
$30,000
$50,000
$75,000
$75,000
BARTLETT
$10,000
$20,000
$30,000
$20,000
$30,000
$125,000
$125,000
$5,000
$5,000
$5,000
$13,400
$20,400
$35,000
$35,000
BEDFORD
$35,000
$40,000
$52,000
$35,000
$55,000
$150,000
$150,000
BELMONT
$50,000
$65,000
$80,000
$21,500
$29,500
$75,000
$75,000
BENNINGTON
$25,000
$50,000
$75,000
$23,500
$35,500
$75,000
$75,000
BENTON
$5,000
$10,000
$15,000
$13,400
$20,400
$35,000
$35,000
BERLIN
$14,000
$21,000
$42,000
$15,900
$23,400
$35,000
$35,000
BETHLEHEM
$20,000
$30,000
$40,000
$22,000
$35,000
$75,000
$75,000
BOSCAWEN
$15,800
$23,700
$31,600
$25,000
$35,000
$50,000
$50,000
BOW
$90,000
$110,000
$130,000
$33,800
$43,900
$200,000
$200,000
BRADFORD
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
BRENTWOOD
$62,500
$75,000
$87,500
$22,000
$33,000
$55,000
$55,000
BATH
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
25
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
BRIDGEWATER
$10,000
$15,000
$25,000
$20,000
$25,500
$30,000
$30,000
BRISTOL
$15,000
$20,000
$25,000
$20,000
$40,000
$35,000
$35,000
BROOKFIELD
$30,000
$45,000
$60,000
$25,000
$30,000
$50,000
$50,000
BROOKLINE
$70,000
$105,000
$140,000
$30,000
$40,000
$75,000
$75,000
CAMPTON
$40,000
$60,000
$200,000
$13,400
$24,000
$35,000
$35,000
CANAAN
$15,000
$20,000
$25,000
$19,000
$27,000
$50,000
$50,000
CANDIA
$35,000
$55,000
$70,000
$15,000
$25,000
$35,000
$35,000
CANTERBURY
$10,000
$15,000
$20,000
$25,000
$50,000
$300,000
$300,000
CARROLL
$20,000
$30,000
$40,000
$18,500
$26,500
$35,000
$35,000
$5,000
$10,000
$15,000
$18,400
$26,400
$35,000
$35,000
$20,000
$30,000
$40,000
$18,000
$25,000
$50,000
$50,000
CENTER HARBOR
CHARLESTOWN
CHATHAM
$35,000
$35,000
$35,000
$13,400
$20,400
$35,000
$35,000
CHESTER
$110,000
$140,000
$170,000
$30,000
$60,000
$300,000
$300,000
CHESTERFIELD
$30,000
$45,000
$60,000
$25,000
$30,000
$60,000
$60,000
CHICHESTER
$40,000
$55,000
$70,000
$25,000
$35,000
$100,000
$100,000
CLAREMONT
$19,250
$38,500
$77,000
$19,600
$26,600
$50,000
$50,000
CLARKSVILLE
$15,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
COLEBROOK
$5,000
$5,000
$5,000
$13,400
$20,400
$35,000
$35,000
COLUMBIA
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
CONCORD
$72,818
$118,420
$202,124
$23,000
$32,500
$79,000
$79,000
CONWAY
$37,500
$60,000
$75,000
$19,000
$25,000
$50,000
$50,000
CORNISH
$45,000
$60,000
$75,000
$22,000
$30,000
$40,000
$40,000
CROYDON
$10,000
$20,000
$30,000
$26,800
$40,800
$70,000
$70,000
DALTON
$10,000
$15,000
$20,000
$15,000
$25,000
$45,000
$45,000
DANBURY
$25,000
$35,000
$50,000
$25,000
$35,000
$100,000
$50,000
DANVILLE
$88,000
$126,000
$155,000
$32,000
$40,000
$70,000
$70,000
DEERFIELD
$70,000
$110,000
$154,000
$36,800
$52,800
$100,000
$35,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
26
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
DEERING
$45,000
$60,000
$75,000
$46,900
$53,600
$250,000
$250,000
DERRY
$82,300
$122,200
$163,300
$25,500
$32,400
$100,000
$100,000
DIXVILLE
$5,000
$5,000
$5,000
$13,400
$24,000
$35,000
$35,000
$13,000
$18,000
$23,000
$15,000
$20,000
$35,000
$35,000
DOVER
$100,000
$140,000
$180,000
$33,000
$46,000
$99,000
$99,000
DUBLIN
$10,000
$15,000
$20,000
$18,400
$26,400
$35,000
$35,000
DUMMER
$20,000
$25,000
$30,000
$18,500
$26,500
$50,000
$50,000
DUNBARTON
$70,650
$86,350
$157,000
$20,000
$30,000
$50,000
$50,000
DURHAM
$32,000
$64,000
$128,000
$20,700
$30,300
$100,000
$100,000
EAST KINGSTON
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
$5,000
$10,000
$20,000
$13,400
$20,400
$35,000
$35,000
DORCHESTER
EASTON
EATON
$5,000
$10,000
$20,000
$13,400
$20,400
$35,000
$35,000
EFFINGHAM
$15,000
$20,000
$25,000
$18,000
$27,000
$35,000
$52,500
ELLSWORTH
$5,000
$10,000
$20,000
$13,400
$20,400
$35,000
$35,000
ENFIELD
$46,000
$69,000
$92,000
$20,000
$28,000
$70,000
$70,000
EPPING
$50,000
$65,000
$75,000
$19,000
$29,000
$50,000
$50,000
EPSOM
$30,000
$60,000
$120,000
$18,400
$26,400
$35,000
$35,000
ERROL
$5,000
$10,000
$20,000
$13,400
$20,400
$35,000
$35,000
EXETER
$145,000
$175,000
$225,000
$38,500
$49,500
$185,000
$185,000
FARMINGTON
$50,000
$70,000
$100,000
$30,000
$50,000
$75,000
$75,000
FITZWILLIAM
$15,000
$30,000
$60,000
$25,000
$35,000
$60,000
$60,000
FRANCESTOWN
$40,000
$60,000
$80,000
$13,400
$20,400
$50,000
$50,000
FRANCONIA
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
FRANKLIN
$25,600
$64,100
$109,900
$21,700
$29,600
$74,300
$74,300
FREEDOM
$12,000
$25,000
$50,000
$19,000
$25,000
$50,000
$50,000
FREMONT
$50,000
$70,000
$90,000
$25,000
$35,000
$45,000
$45,000
GILFORD
$45,000
$60,000
$75,000
$25,000
$35,000
$90,000
$90,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
27
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
GILMANTON
$60,000
$80,000
$100,000
$20,000
$30,000
$75,000
$75,000
GILSUM
$30,000
$40,000
$50,000
$18,000
$24,000
$60,000
$60,000
GOFFSTOWN
$25,000
$30,000
$40,000
$18,500
$24,000
$35,000
$35,000
GORHAM
$25,000
$50,000
$100,000
$18,400
$26,400
$50,000
$50,000
GOSHEN
$20,000
$30,000
$40,000
$14,000
$21,000
$50,000
$50,000
GRAFTON
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
GRANTHAM
$30,000
$40,000
$50,000
$22,000
$31,000
$65,000
$65,000
GREENFIELD
$20,000
$40,000
$60,000
$13,400
$20,400
$35,000
$35,000
GREENLAND
$75,000
$100,000
$125,000
$30,000
$45,000
$125,000
$125,000
GREENVILLE
$20,000
$30,000
$40,000
$18,000
$25,000
$50,000
$50,000
$5,000
$5,000
$5,000
$13,400
$20,400
$35,000
$35,000
$125,000
$150,000
$200,000
$32,500
$40,000
$100,000
$100,000
$82,000
$115,000
$147,000
$30,000
$50,000
$95,000
$145,000
$115,000
$135,000
$155,000
$37,000
$57,000
$185,000
$185,000
HANCOCK
$35,000
$35,000
$35,000
$15,000
$20,400
$35,000
$35,000
HANOVER
$65,000
$95,000
$130,000
$27,190
$37,850
$65,000
$65,000
HARRISVILLE
$15,000
$20,000
$25,000
$20,000
$27,000
$50,000
$50,000
$5,000
$10,000
$20,000
$16,000
$32,000
$35,000
$35,000
GROTON
HAMPSTEAD
HAMPTON
HAMPTON FALLS
HAVERHILL
HEBRON
$5,000
$5,000
$5,000
$13,400
$20,400
$30,000
$30,000
$130,000
$150,000
$350,000
$40,000
$55,000
$75,000
$75,000
HILL
$20,000
$30,000
$40,000
$18,400
$26,000
$35,000
$35,000
HILLSBOROUGH
$25,000
$40,000
$50,000
$18,400
$26,400
$35,000
$35,000
HINSDALE
$14,000
$27,000
$56,000
$15,800
$24,000
$35,000
$35,000
HOLDERNESS
$25,000
$30,000
$50,000
$20,000
$25,000
$30,000
$30,000
$100,000
HENNIKER
HOLLIS
$125,000
$150,000
$175,000
$30,000
$40,000
$100,000
HOOKSETT
$62,500
$87,500
$112,500
$35,000
$50,000
EXEMPT
EXEMPT
HOPKINTON
$60,000
$60,000
$60,000
$30,000
$40,000
$150,000
$150,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
28
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
HUDSON
$95,000
$115,000
$145,000
$30,000
$40,000
$125,000
$125,000
JACKSON
$20,000
$30,000
$50,000
$20,000
$30,000
$65,000
$65,000
JAFFREY
$40,000
$60,000
$75,000
$18,000
$25,000
$50,000
$50,000
JEFFERSON
$10,000
$15,000
$20,000
$15,400
$23,000
$35,000
$35,000
KEENE
$27,000
$34,000
$40,800
$18,400
$26,400
$50,000
$71,500
KENSINGTON
$155,000
$180,000
$200,000
$42,000
$49,500
$200,000
$200,000
KINGSTON
$65,000
$85,000
$105,000
$17,500
$27,400
$55,000
$55,000
LACONIA
$50,000
$65,000
$85,000
$23,000
$31,000
$60,000
$60,000
LANCASTER
$35,000
$20,000
$25,000
$30,000
$18,400
$26,400
$35,000
LANDAFF
$5,000
$5,000
$5,000
$13,400
$20,400
$35,000
$35,000
LANGDON
$25,000
$50,000
$100,000
$13,400
$20,400
$35,000
$35,000
LEBANON
$45,000
$80,000
$170,000
$36,800
$36,800
$100,000
$125,000
LEE
$20,000
$30,000
$40,000
$18,400
$26,400
$100,000
$100,000
LEMPSTER
$40,000
$60,000
$80,000
$15,400
$22,400
$70,000
$50,000
LINCOLN
$50,000
$75,000
$100,000
$25,000
$40,000
$150,000
$150,000
LISBON
$20,000
$30,000
$50,000
$25,000
$30,000
$45,000
$50,000
LITCHFIELD
$50,000
$80,000
$125,000
$30,000
$45,000
$300,000
$300,000
LITTLETON
$20,000
$30,000
$40,000
$30,000
$40,000
$75,000
$75,000
LONDONDERRY
$92,400
$115,500
$154,000
$32,500
$40,000
$115,000
$115,000
$7,500
$20,000
$50,000
$20,000
$30,000
$50,000
$50,000
$20,000
$30,000
$40,000
$15,000
$28,000
$35,000
$35,000
$150,000
LOUDON
LYMAN
LYME
$135,000
$190,000
$240,000
$30,000
$40,000
$150,000
LYNDEBOROUGH
$20,000
$30,000
$40,000
$13,400
$20,400
$35,000
$35,000
MADBURY
$60,000
$80,000
$100,000
$35,000
$45,000
$180,000
$180,000
MADISON
MANCHESTER
MARLBOROUGH
$12,000
$25,000
$50,000
$20,000
$35,000
$125,000
$125,000
$133,700
$181,450
$238,750
$24,400
$34,400
$75,000
$75,000
$7,500
$10,000
$20,000
$16,750
$25,500
$55,000
$55,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
29
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
MARLOW
$30,000
$50,000
$60,000
$15,500
$23,500
$40,000
$40,000
MASON
$10,000
$15,000
$20,000
$18,400
$26,400
$35,000
$35,000
MEREDITH
$40,000
$55,000
$75,000
$20,000
$25,000
$75,000
$60,000
MERRIMACK
$75,000
$100,000
$125,000
$45,000
$60,000
$200,000
$200,000
MIDDLETON
$15,000
$20,000
$25,000
$21,000
$33,000
$50,000
$50,000
MILAN
$20,000
$30,000
$40,000
$18,400
$26,400
$50,000
$50,000
MILFORD
$40,000
$60,000
$80,000
$23,700
$37,000
$70,000
$70,000
MILTON
$42,500
$64,000
$85,000
$13,400
$24,000
$35,000
$35,000
MONROE
$5,000
$5,000
$5,000
$20,000
$25,000
$50,000
$50,000
MONT VERNON
$40,000
$60,000
$80,000
$13,400
$20,400
$35,000
$35,000
MOULTONBOROUGH
$50,000
$75,000
$100,000
$19,950
$28,350
$36,750
$36,750
NASHUA
$155,000
$180,000
$225,000
$25,000
$35,000
$100,000
$100,000
NELSON
$28,750
$43,125
$57,500
$36,000
$36,000
$100,000
$100,000
NEW BOSTON
$40,000
$55,000
$80,000
$20,400
$30,400
$35,500
$35,500
NEW CASTLE
$100,000
$150,000
$150,000
$21,000
$30,000
$66,000
$66,000
NEW DURHAM
$45,000
$65,000
$90,000
$25,000
$50,000
$75,000
$75,000
NEW HAMPTON
$35,000
$45,000
$125,000
$26,000
$35,000
$60,000
$60,000
NEW IPSWICH
$50,000
$75,000
$100,000
$30,000
$40,000
$75,000
$75,000
NEW LONDON
$35,000
$50,000
$70,000
$22,500
$30,500
$50,000
$50,000
NEWBURY
$30,000
$45,000
$60,000
$26,800
$40,800
$150,000
$150,000
NEWFIELDS
$200,000
$200,000
$200,000
$15,000
$22,900
$50,000
$50,000
NEWINGTON
$200,000
$300,000
$300,000
$36,000
$48,000
$150,000
$150,000
NEWMARKET
$80,000
$100,000
$120,000
$40,000
$60,000
$500,000
$500,000
NEWPORT
$16,000
$24,000
$32,000
$24,627
$28,068
$50,000
$50,000
NEWTON
NORTH HAMPTON
NORTHFIELD
$45,000
$65,000
$85,000
$19,000
$24,000
$35,000
$35,000
$120,000
$160,000
$200,000
$19,000
$28,000
$55,000
$55,000
$50,000
$60,000
$90,000
$40,000
$55,000
$175,000
$175,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
30
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
NORTHUMBERLAND
$10,000
$10,000
$10,000
$28,500
$38,500
$50,000
$50,000
NORTHWOOD
$50,000
$75,000
$100,000
$13,400
$20,400
$35,000
$35,000
NOTTINGHAM
$98,700
$138,125
$179,600
$35,000
$40,000
$50,000
$50,000
ORANGE
$25,000
$33,000
$50,000
$15,000
$25,000
$60,000
$60,000
ORFORD
$15,000
$20,000
$25,000
$25,000
$37,500
$40,000
$40,000
OSSIPEE
$40,000
$60,000
$80,000
$25,000
$32,000
$60,000
$60,000
PELHAM
$25,000
EXEMPT
EXEMPT
$19,000
$28,000
$60,000
$60,000
PEMBROKE
$35,000
$65,000
$125,000
$18,400
$26,400
$35,000
$35,000
PETERBOROUGH
$80,000
$120,000
$160,000
$28,000
$45,000
$100,000
$100,000
PIERMONT
$7,500
$15,000
$20,000
$20,000
$27,000
$40,000
$40,000
PITTSBURG
$15,000
$15,000
$15,000
$13,400
$20,400
$35,000
$35,000
PITTSFIELD
$10,000
$20,000
$40,000
$20,250
$29,000
$38,500
$38,500
PLAINFIELD
$50,000
$72,000
$110,000
$23,500
$30,000
$65,000
$65,000
PLAISTOW
$110,000
$150,000
$190,000
$35,000
$50,000
$80,000
$80,000
PLYMOUTH
$20,000
$25,000
$35,000
$25,000
$30,000
$35,000
$35,000
PORTSMOUTH
$125,000
$175,000
$225,000
$30,000
$37,000
$100,000
$100,000
RANDOLPH
$10,000
$15,000
$20,000
$15,900
$23,400
$35,000
$35,000
RAYMOND
$50,000
$55,000
$65,000
$27,000
$37,000
$70,000
$70,000
RICHMOND
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
$100,000
$140,000
$200,000
$25,000
$35,000
$150,000
$50,000
ROCHESTER
$48,000
$84,000
$108,000
$24,200
$37,500
$50,000
$50,000
ROLLINSFORD
$50,000
$75,000
$100,000
$32,000
$36,000
$100,000
$100,000
ROXBURY
$20,000
$25,000
$30,000
$18,400
$26,400
$50,000
$35,000
RUMNEY
$13,000
$17,000
$22,000
$17,000
$22,000
$35,000
$35,000
RYE
$75,000
$90,000
$105,000
$40,000
$59,900
$199,000
$199,000
SALEM
$60,000
$90,000
$120,000
$30,000
$40,000
$60,000
$60,000
SALISBURY
$20,000
$30,000
$40,000
$25,000
$30,000
$75,000
$75,000
RINDGE
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
75-79
80+
31
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
SANBORNTON
$20,000
$25,000
$35,000
$20,000
$30,000
$50,000
$50,000
SANDOWN
$60,000
$70,000
$85,000
$30,000
$45,000
$60,000
$60,000
SANDWICH
$15,000
$25,000
$45,000
$20,000
$30,000
$50,000
$50,000
SEABROOK
$105,000
$125,000
$155,000
$35,750
$35,750
$137,500
$125,000
SHARON
$20,000
$30,000
$40,000
$28,000
$45,000
$100,000
$35,000
SHELBURNE
$10,000
$20,000
$30,000
$18,400
$26,400
$50,000
$50,000
SOMERSWORTH
$30,000
$35,000
$40,000
$16,650
$26,000
$35,000
$35,000
$120,000
$150,000
$200,000
$50,000
$60,000
$150,000
$150,000
SPRINGFIELD
$20,000
$30,000
$40,000
$20,000
$30,000
$50,000
$50,000
STARK
$10,000
$15,000
$20,000
$13,400
$20,400
$35,000
$35,000
$5,000
$7,500
$10,000
$13,400
$20,400
$50,000
$50,000
STODDARD
$20,000
$25,000
$30,000
$13,400
$20,400
$50,000
$50,000
STRAFFORD
$30,000
$40,000
$50,000
$20,000
$30,000
$75,000
$35,000
STRATFORD
$10,000
$20,000
$40,000
$17,400
$22,400
$35,000
$35,000
STRATHAM
$60,000
$80,000
$100,000
$36,000
$60,000
$75,000
$75,000
SUGAR HILL
$10,000
$15,000
$20,000
$13,400
$24,000
$35,000
$35,000
SULLIVAN
$60,000
$75,000
$85,000
$13,400
$20,400
$35,000
$35,000
SUNAPEE
$35,000
$55,000
$75,000
$20,000
$30,000
$50,000
$75,000
SOUTH HAMPTON
STEWARTSTOWN
SURRY
$5,000
$5,000
$5,000
$20,000
$30,000
$50,000
$50,000
SUTTON
$20,000
$30,000
$100,000
$13,400
$20,400
$35,000
$35,000
SWANZEY
$20,000
$25,000
$30,000
$23,000
$33,000
$50,000
$50,000
TAMWORTH
$20,000
$25,000
$30,000
$18,400
$26,400
$35,000
$35,000
TEMPLE
$25,000
$25,000
$25,000
$25,000
$50,000
$80,000
$60,000
THORNTON
$30,000
$40,000
$50,000
$25,000
$40,000
$50,000
$75,000
TILTON
$50,000
$80,000
$125,000
$24,000
$32,000
$70,000
$70,000
TROY
$12,000
$25,000
$50,000
$13,400
$20,400
$40,000
$40,000
TUFTONBORO
$20,000
$40,000
$60,000
$24,000
$36,000
$52,500
$52,500
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Amount of Exemption by Age
Group
65-74
UNITY
75-79
80+
32
Income and Asset Limits for all Age Groups
Income
Single
Homeowner
Income
Married
Homeowner
Asset Single
Homeowner
Asset
Married
Homeowner
$7,000
$14,000
$28,000
$18,400
$26,400
$35,000
$35,000
WAKEFIELD
$46,000
$62,000
$77,000
$20,000
$25,000
$150,000
$40,000
WALPOLE
$20,000
$30,000
$40,000
$17,500
$24,000
$50,000
$50,000
WARNER
$50,000
$75,000
$100,000
$30,000
$45,000
$85,000
$85,000
WARREN
$10,000
$15,000
$20,000
$18,400
$26,400
$35,000
$35,000
WASHINGTON
$20,000
$30,000
$40,000
$18,400
$26,400
$35,000
$35,000
WATERVILLE VALLEY
$20,000
$30,000
$40,000
$13,400
$20,400
$35,000
$35,000
WEARE
$35,000
$45,000
$250,000
$30,000
$40,000
$75,000
$75,000
WEBSTER
$62,500
$75,000
$87,500
$23,400
$32,400
$70,000
$70,000
WENTWORTH
$5,000
$10,000
$20,000
$13,400
$20,400
$35,000
$35,000
WENTWORTH LOCATION
$5,000
$5,000
$5,000
$13,400
$24,000
$35,000
$35,000
WESTMORELAND
$10,000
$15,000
$20,000
$18,400
$26,400
$35,000
$35,000
WHITEFIELD
$10,000
$20,000
$40,000
$18,400
$26,400
$50,000
$50,000
WILMOT
$15,000
$20,000
$40,000
$18,400
$26,400
$35,000
$35,000
WILTON
$15,000
$20,000
$30,000
$20,000
$40,000
$50,000
$50,000
WINCHESTER
$10,000
$20,000
$60,000
$15,000
$25,000
$35,000
$35,000
WINDHAM
$125,000
$150,000
EXEMPT
$40,000
$50,000
$150,000
$150,000
WINDSOR
$5,000
$5,000
$5,000
$13,400
$20,400
$35,000
$35,000
WOLFEBORO
$40,000
$60,000
$80,000
$22,000
$30,000
$75,000
$75,000
WOODSTOCK
$40,000
$60,000
$80,000
$30,000
$40,000
$75,000
$50,000
STATE MEDIANS
$25,000
$40,000
$50,000
$20,000
$28,000
$50,000
$50,000
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
33
Table A – 5: Property and Tax Values, Veterans Credits, Disabled Exemptions, and Low Income Refunds by Town, 2006
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
ACWORTH
$101,879,354
$15.08
$1,529,727
45
$3,550
$15,000
$226
53
$166
$8,774
ALBANY
$103,169,306
$10.32
$1,037,550
39
$25,500
$0
$0
22
$166
$3,647
ALEXANDRIA
$188,725,460
$18.98
$3,523,190
93
$26,900
$0
$0
55
$162
$8,898
ALLENSTOWN
$295,181,899
$22.15
$6,392,468
223
$129,500
$45,000
$997
81
$169
$13,698
ALSTEAD
$164,856,510
$20.68
$3,395,327
99
$10,350
$45,000
$931
49
$154
$7,537
ALTON
$1,591,665,388
$9.70
$15,226,182
390
$202,850
$70,000
$679
99
$170
$16,867
AMHERST
$1,797,408,700
$18.83
$33,637,449
504
$156,700
$215,000
$4,048
115
$165
$18,938
ANDOVER
$263,911,849
$13.32
$3,417,108
135
$67,900
$105,000
$1,399
62
$209
$12,932
ANTRIM
$232,394,882
$20.94
$4,786,733
129
$72,000
$45,000
$942
48
$190
$9,125
ASHLAND
$182,331,279
$26.91
$4,884,766
127
$15,300
$45,000
$1,211
48
$152
$7,284
$1,015,437,294
$13.80
$13,894,342
386
$107,625
$314,900
$4,346
70
$188
$13,125
AUBURN
$669,128,033
$13.30
$8,792,932
249
$96,526
$350,000
$4,655
65
$179
$11,661
BARNSTEAD
$529,100,439
$16.23
$8,432,191
271
$152,556
$90,000
$1,461
90
$172
$15,438
BARRINGTON
$913,432,820
$16.60
$14,936,220
431
$209,150
$1,079,180
$17,914
93
$169
$15,756
$1,027,805,689
$6.60
$6,705,222
215
$66,100
$0
$0
109
$165
$17,973
$110,028,578
$12.73
$1,376,417
46
$3,600
$0
$0
44
$156
$6,884
BEDFORD
$3,085,197,931
$16.34
$50,222,892
882
$123,171
$697,000
$11,389
139
$171
$23,749
BELMONT
$499,500,599
$25.69
$12,592,170
429
$228,500
$115,000
$2,954
119
$159
$18,914
BENNINGTON
$113,827,755
$20.99
$2,349,158
69
$37,500
$15,000
$315
26
$178
$4,634
BENTON
$15,400,266
$13.57
$205,445
12
$600
$0
$0
11
$161
$1,776
BERLIN
$452,584,397
$29.24
$12,964,090
666
$108,000
$206,600
$6,041
554
$151
$83,433
BETHLEHEM
$247,343,138
$20.70
$5,018,448
156
$97,500
$0
$0
74
$168
$12,440
BOSCAWEN
$285,181,924
$18.10
$5,123,364
161
$23,900
$45,000
$815
80
$175
$14,035
BOW
$876,647,876
$27.99
$23,684,176
356
$181,000
$642,310
$17,978
53
$166
$8,824
ATKINSON
BARTLETT
BATH
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
34
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
BRADFORD
$228,754,827
$14.56
$3,281,657
81
$43,200
$10,000
$146
35
$175
$6,135
BRENTWOOD
$480,351,941
$20.72
$9,895,912
117
$49,400
$252,400
$5,230
23
$186
$4,287
BRIDGEWATER
$390,836,500
$7.44
$2,823,090
84
$6,150
$0
$0
31
$192
$5,953
BRISTOL
$530,033,877
$14.49
$7,555,990
180
$98,400
$50,000
$725
51
$170
$8,652
BROOKFIELD
$109,657,060
$13.72
$1,492,296
71
$11,000
$120,000
$1,646
20
$189
$3,780
BROOKLINE
$451,661,775
$25.78
$11,570,244
134
$68,500
$380,000
$9,796
37
$179
$6,639
CAMPTON
$336,706,047
$17.75
$5,866,432
181
$101,000
$359,700
$6,385
37
$144
$5,345
CANAAN
$334,579,832
$18.89
$6,259,115
181
$48,200
$75,000
$1,417
86
$172
$14,778
CANDIA
$366,691,810
$18.94
$6,871,770
197
$67,600
$380,000
$7,197
43
$169
$7,284
CANTERBURY
$305,062,962
$16.52
$4,972,431
118
$60,700
$219,050
$3,619
44
$169
$7,419
CARROLL
$248,570,751
$17.66
$4,356,339
56
$29,500
$0
$0
28
$140
$3,909
CENTER HARBOR
$343,014,272
$12.99
$4,411,868
74
$47,248
$0
$0
24
$184
$4,414
CHARLESTOWN
$278,168,977
$23.45
$6,414,760
305
$93,500
$235,000
$5,511
190
$134
$25,478
CHATHAM
$47,024,338
$11.03
$498,731
32
$19,000
$0
$0
11
$177
$1,951
CHESTER
$556,895,700
$18.22
$10,023,224
168
$88,500
$2,480,000
$45,186
26
$166
$4,313
CHESTERFIELD
$380,973,263
$21.27
$8,021,059
202
$75,900
$15,600
$332
84
$159
$13,381
CHICHESTER
$233,561,675
$23.53
$5,409,322
142
$87,690
$225,000
$5,294
35
$170
$5,957
CLAREMONT
$48,113
$728,016,508
$31.58
$22,807,163
753
$119,280
$711,450
$22,468
314
$153
CLARKSVILLE
$39,507,192
$21.52
$840,997
24
$7,475
$0
$0
26
$204
$5,308
COLEBROOK
$168,403,975
$23.16
$3,854,350
144
$15,600
$45,000
$1,042
71
$157
$11,125
COLUMBIA
$86,122,755
$14.47
$1,204,019
75
$9,300
$0
$0
25
$143
$3,579
CONCORD
$4,105,426,614
$19.22
$78,624,459
1,391
$300,890
$5,274,292
$101,372
393
$167
$65,717
CONWAY
$1,284,930,920
$15.49
$19,553,872
587
$320,775
$175,000
$2,711
281
$161
$45,207
CORNISH
$177,736,653
$15.18
$2,678,332
101
$10,100
$55,000
$835
41
$136
$5,577
CROYDON
$75,374,257
$14.97
$1,121,836
52
$5,200
$0
$0
21
$150
$3,146
DALTON
$56,898,672
$24.51
$1,339,438
78
$43,500
$0
$0
43
$137
$5,873
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
35
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
DANBURY
$138,904,420
$16.97
$2,326,264
71
$28,600
$150,000
$2,546
35
$176
$6,164
DANVILLE
$435,142,508
$19.58
$8,425,794
185
$86,800
$150,000
$2,937
51
$172
$8,758
DEERFIELD
$562,403,759
$17.53
$9,701,898
169
$98,000
$0
$0
51
$176
$8,954
DEERING
$213,875,735
$19.11
$4,063,693
105
$15,700
$0
$0
36
$172
$6,188
$58,972
DERRY
$2,951,488,988
$22.16
$65,044,055
996
$313,750
$1,037,241
$22,985
327
$180
DIXVILLE
$18,648,717
$4.65
$86,508
0
$0
$0
$0
0
$0
$0
DORCHESTER
$30,800,678
$23.85
$727,699
34
$5,525
$0
$0
20
$148
$2,965
DOVER
$2,764,812,500
$18.72
$51,219,579
1,297
$462,223
$5,100,000
$95,472
301
$165
$49,565
DUBLIN
$263,226,519
$18.87
$4,920,913
77
$38,700
$15,000
$283
35
$197
$6,900
$28,880,800
$21.24
$586,193
25
$1,250
$6,000
$127
30
$193
$5,783
DUNBARTON
$317,207,565
$16.46
$5,164,467
107
$13,300
$0
$0
21
$163
$3,433
DURHAM
$809,736,968
$27.28
$22,028,852
267
$35,800
$180,000
$4,910
30
$168
$5,027
EAST KINGSTON
$281,024,670
$20.26
$5,592,201
116
$61,769
$0
$0
11
$166
$1,826
DUMMER
EASTON
$62,272,052
$9.66
$596,523
13
$3,700
$0
$0
EATON
$104,215,420
$9.85
$1,005,453
40
$20,000
$0
$0
17
$179
$3,037
EFFINGHAM
$181,675,877
$14.15
$2,518,119
89
$47,934
$0
$0
51
$165
$8,397
ELLSWORTH
$15,612,443
$11.58
$179,973
2
$2,593
$0
$0
ENFIELD
$428,211,348
$22.39
$9,543,090
233
$37,600
$215,000
$4,814
76
$158
$12,028
EPPING
$623,236,300
$18.65
$11,576,054
220
$31,000
$60,000
$1,119
84
$153
$12,854
EPSOM
$444,926,575
$14.91
$6,482,334
259
$139,650
$161,900
$2,414
88
$160
$14,102
ERROL
$63,663,799
$10.01
$611,602
29
$2,900
$0
$0
22
$154
$3,393
$1,670,435,924
$19.26
$31,744,342
695
$405,690
$2,914,000
$56,124
84
$164
$13,758
FARMINGTON
$466,340,230
$17.05
$7,718,127
383
$220,000
$45,000
$767
109
$171
$18,630
FITZWILLIAM
$233,680,706
$23.39
$5,420,433
171
$41,628
$307,400
$7,190
59
$160
$9,457
FRANCESTOWN
$186,129,957
$22.81
$4,197,014
89
$44,250
$15,000
$342
18
$172
$3,095
FRANCONIA
$289,116,186
$12.71
$3,664,654
53
$4,600
$15,000
$191
31
$138
$4,271
EXETER
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
FRANKLIN
$574,710,305
FREEDOM
FREMONT
Tax Rate
per $1000
Assessed
Value
36
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
$18.90
$10,724,152
416
$72,097
$93,160
$1,761
187
$164
$30,685
$432,454,211
$9.90
$4,237,283
139
$39,350
$15,000
$149
74
$167
$12,377
$415,332,105
$20.27
$8,326,515
155
$82,000
$15,000
$304
69
$170
$11,747
$1,600,639,908
$15.83
$25,009,520
601
$318,418
$60,000
$950
138
$164
$22,671
$456,151,736
$19.27
$8,655,985
219
$119,400
$101,400
$1,954
83
$160
$13,242
$56,990,453
$21.95
$1,242,596
45
$4,500
$15,000
$329
21
$168
$3,523
$1,248,659,200
$24.68
$30,293,849
841
$469,230
$210,000
$5,183
288
$181
$51,987
GORHAM
$187,653,900
$30.61
$5,609,675
217
$15,400
$184,900
$5,660
96
$125
$11,972
GOSHEN
$79,153,306
$19.21
$1,495,529
47
$23,700
$0
$0
33
$189
$6,222
GRAFTON
$126,444,140
$15.54
$1,913,856
76
$48,500
$0
$0
42
$150
$6,281
GRANTHAM
$549,252,489
$13.02
$7,069,968
153
$81,221
$0
$0
33
$180
$5,952
GREENFIELD
$163,141,153
$19.47
$3,152,914
61
$29,433
$30,000
$584
24
$154
$3,690
GREENLAND
$505,147,400
$16.50
$8,174,028
228
$124,500
$95,000
$1,568
19
$193
$3,664
GREENVILLE
$140,289,970
$13.98
$1,905,387
86
$45,700
$15,000
$210
48
$161
$7,708
$60,736,134
$16.45
$952,906
31
$19,500
$0
$0
23
$177
$4,066
HAMPSTEAD
$1,016,945,219
$18.12
$18,271,495
415
$144,900
$600,000
$10,872
47
$170
$7,993
HAMPTON
$2,372,731,900
$19.31
$45,179,219
1,020
$536,459
$487,500
$9,414
147
$178
$26,223
HAMPTON FALLS
$367,528,800
$19.60
$7,117,143
127
$66,200
$30,000
$588
16
$177
$2,829
HANCOCK
$266,384,179
$16.64
$4,391,433
115
$34,900
$0
$0
37
$199
$7,374
HANOVER
$1,493,767,700
$17.21
$25,627,908
216
$16,650
$100,000
$1,721
31
$155
$4,796
HARRISVILLE
$189,433,917
$12.65
$2,387,991
60
$6,000
$0
$0
25
$167
$4,176
HAVERHILL
$359,712,076
$16.44
$5,848,042
248
$30,800
$60,000
$986
154
$153
$23,544
HEBRON
$276,971,313
$6.75
$1,852,882
48
$6,000
$0
$0
25
$199
$4,973
HENNIKER
$393,461,763
$24.95
$9,750,443
173
$50,800
$1,080,000
$26,946
45
$158
$7,094
$93,595,496
$17.98
$1,642,193
60
$18,800
$0
$0
35
$188
$6,574
$580,186,344
$19.55
$11,116,098
308
$181,000
$435,000
$8,504
95
$183
$17,373
GILFORD
GILMANTON
GILSUM
GOFFSTOWN
GROTON
HILL
HILLSBOROUGH
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
HINSDALE
HOLDERNESS
Tax Rate
per $1000
Assessed
Value
$205,743,424
$31.93
37
Veteran’s Credits
Total Tax
Commitment
$6,444,883
Total
Credits
Granted
236
Total
Taxes
Shifted
$40,333
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
$19,200
Low Income Refunds*
Total Taxes
Shifted
$613
Total
Refunds
Granted
103
Average
Refund
Amount
$158
Total
Taxes
Shifted
$16,303
$661,031,605
$11.90
$7,816,842
126
$41,200
$45,000
$536
50
$168
$8,405
HOLLIS
$1,031,950,200
$22.84
$23,353,918
394
$211,895
$288,700
$6,594
46
$174
$8,023
HOOKSETT
$1,274,733,978
$22.68
$28,629,379
554
$164,023
$403,400
$9,149
132
$181
$23,835
HOPKINTON
$768,237,052
$21.05
$15,958,447
336
$177,000
$150,000
$3,158
106
$171
$18,175
$2,501,101,352
$17.22
$42,546,325
1,070
$369,884
$4,713,027
$81,158
276
$178
$48,991
JACKSON
$325,862,927
$8.70
$2,802,284
59
$29,500
$25,000
$218
34
$163
$5,533
JAFFREY
$462,084,935
$21.99
$10,067,422
285
$73,000
$308,503
$6,784
94
$177
$16,679
JEFFERSON
$141,132,040
$15.19
$2,130,952
43
$2,800
$15,000
$228
44
$157
$6,910
$1,914,596,233
$25.54
$48,650,570
1,069
$199,125
$1,167,600
$29,821
404
$160
$64,706
KENSINGTON
$311,641,947
$17.12
$5,306,300
76
$8,800
$15,000
$257
16
$162
$2,591
KINGSTON
$639,553,689
$20.28
$12,869,031
354
$85,882
$1,540,000
$31,231
61
$188
$11,494
$2,161,858,459
$15.51
$33,069,645
923
$411,200
$520,000
$8,065
259
$170
$44,015
HUDSON
KEENE
LACONIA
LANCASTER
$225,077,390
$24.43
$5,440,126
196
$28,700
$45,000
$1,099
112
$164
$18,318
LANDAFF
$35,822,391
$16.94
$604,319
26
$1,300
$15,000
$254
20
$163
$3,257
LANGDON
$64,166,258
$20.26
$1,272,480
49
$26,000
$0
$0
25
$137
$3,414
LEBANON
$1,658,536,683
$20.77
$34,214,345
545
$86,779
$147,000
$3,053
149
$170
$25,344
LEE
$495,548,668
$23.34
$11,484,165
188
$78,855
$34,400
$803
45
$161
$7,264
LEMPSTER
$115,463,413
$15.56
$1,784,882
71
$8,400
$15,000
$233
37
$146
$5,420
LINCOLN
$805,006,214
$8.00
$6,367,512
96
$52,500
$30,000
$240
44
$172
$7,546
LISBON
$110,194,157
$25.86
$2,822,871
94
$21,800
$45,000
$1,164
59
$160
$9,426
LITCHFIELD
$928,983,841
$15.28
$14,057,133
281
$87,500
$111,400
$1,702
69
$160
$11,037
$3,267,784,875
$18.28
$58,473,104
915
$398,000
$1,766,300
$32,288
235
$185
$43,410
$531,097,377
$17.05
$8,846,430
289
$155,300
$118,800
$2,026
95
$177
$16,858
$58,855,091
$18.26
$1,059,781
37
$12,600
$0
$0
17
$142
$2,414
$307,933,559
$17.87
$5,458,544
69
$37,500
$607,500
$10,856
12
$172
$2,060
LONDONDERRY
LOUDON
LYMAN
LYME
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
Veteran’s Credits
Total Tax
Commitment
LYNDEBOROUGH
$182,950,140
$19.00
$3,462,708
MADBURY
$226,885,151
$18.52
$4,141,741
MADISON
$462,062,170
$11.95
$5,464,635
$9,589,899,446
$16.85
$160,008,671
$204,298,141
$17.52
$68,763,559
$18.99
$165,317,729
MEREDITH
MERRIMACK
MIDDLETON
MANCHESTER
MARLBOROUGH
MARLOW
MASON
MILAN
38
Total
Credits
Granted
55
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
$9,400
$3,500
$67
27
$189
$5,104
76
$46,680
$15,000
$278
21
$148
$3,109
149
$49,500
$15,000
$179
71
$175
$12,399
3,754
$1,218,900
$66,371,400
$1,118,358
983
$179
$175,628
$3,552,993
112
$20,300
$30,000
$526
42
$153
$6,421
$1,292,182
60
$11,200
$15,000
$285
31
$192
$5,950
$17.11
$2,791,173
62
$34,000
$0
$0
17
$150
$2,546
$1,897,635,500
$10.74
$20,129,869
443
$237,250
$642,300
$6,898
98
$154
$15,092
$3,183,586,101
$17.46
$55,102,098
1,228
$431,398
$2,899,300
$50,622
261
$180
$47,016
$198,305,980
$16.30
$3,184,452
97
$43,600
$15,000
$245
54
$153
$8,242
$121,426,309
$15.30
$1,822,646
96
$10,800
$45,000
$689
85
$121
$10,280
$1,539,168,628
$17.70
$27,050,821
504
$174,559
$106,900
$1,892
184
$173
$31,786
MILTON
$399,606,235
$18.20
$7,103,936
287
$154,300
$45,000
$819
103
$163
$16,769
MONROE
$201,949,273
$13.49
$2,284,996
80
$9,800
$0
$0
42
$151
$6,324
MONT VERNON
$250,959,020
$22.57
$5,613,866
87
$48,000
$45,000
$1,016
28
$158
$4,432
MILFORD
MOULTONBOROUGH
$2,761,682,589
$6.71
$18,312,244
400
$201,692
$338,000
$2,268
113
$180
$20,325
NASHUA
$9,170,749,039
$17.20
$155,859,510
3,382
$1,479,298
$13,036,700
$224,231
903
$169
$152,229
NELSON
$121,911,090
$13.51
$1,644,023
22
$1,750
$0
$0
11
$165
$1,812
NEW BOSTON
$611,464,248
$15.30
$9,256,951
167
$86,500
$191,275
$2,927
49
$165
$8,108
NEW CASTLE
$582,182,793
$4.49
$2,570,484
82
$41,000
$15,000
$67
12
$188
$2,250
NEW DURHAM
$422,622,660
$16.86
$7,041,706
154
$78,800
$0
$0
46
$174
$8,003
NEW HAMPTON
$249,226,686
$18.99
$4,667,124
111
$29,400
$30,000
$570
57
$166
$9,486
NEW IPSWICH
$406,818,657
$14.55
$5,798,396
184
$107,000
$60,000
$873
56
$179
$10,027
NEW LONDON
$1,037,185,237
$12.89
$13,147,606
404
$213,485
$45,000
$580
50
$174
$8,700
NEWBURY
$693,578,844
$12.07
$8,286,377
123
$66,000
$0
$0
49
$187
$9,149
NEWFIELDS
$209,518,292
$23.62
$4,937,743
78
$9,100
$180,000
$4,252
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
39
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
NEWINGTON
$785,824,230
$9.07
$6,334,536
57
$31,028
$0
$0
NEWMARKET
$698,546,571
$20.49
$14,135,012
324
$165,500
$330,000
$6,762
48
$174
$8,356
NEWPORT
$239,168,610
$38.93
$9,183,668
347
$109,550
$180,000
$7,007
177
$162
$28,624
NEWTON
$530,199,836
$17.74
$9,341,874
144
$40,984
$85,752
$1,521
42
$178
$7,474
NORTH HAMPTON
$893,170,155
$15.43
$13,565,238
342
$184,500
$0
$0
50
$157
$7,869
NORTHFIELD
$299,091,837
$19.22
$5,624,935
205
$121,431
$153,700
$2,954
91
$155
$14,105
NORTHUMBERLAND
$153,200,084
$25.74
$3,898,129
160
$10,600
$75,000
$1,931
131
$157
$20,592
NORTHWOOD
$537,516,098
$16.86
$8,997,460
200
$59,200
$362,305
$6,108
69
$156
$10,779
NOTTINGHAM
$596,365,860
$14.43
$8,475,475
219
$116,700
$1,007,750
$14,542
67
$158
$10,553
ORANGE
$27,591,547
$21.19
$578,497
24
$5,300
$0
$0
ORFORD
$152,624,300
$17.38
$2,620,909
47
$25,000
$5,000
$87
28
$161
$4,502
OSSIPEE
$718,140,050
$12.44
$8,734,887
318
$184,500
$45,000
$560
153
$156
$23,919
PELHAM
$1,691,942,238
$13.99
$23,377,812
421
$225,500
$45,000
$630
116
$178
$20,675
PEMBROKE
$576,115,364
$23.71
$13,446,332
314
$178,000
$742,500
$17,605
95
$172
$16,370
PETERBOROUGH
$689,553,341
$20.75
$14,136,655
305
$154,592
$45,000
$934
90
$183
$16,435
PIERMONT
$90,801,357
$16.15
$1,459,059
43
$4,900
$0
$0
28
$178
$4,985
PITTSBURG
$233,790,350
$14.85
$3,437,965
105
$12,900
$0
$0
48
$149
$7,129
PITTSFIELD
$310,164,001
$22.60
$6,973,847
198
$28,900
$30,000
$678
68
$173
$11,794
PLAINFIELD
$215,898,028
$24.50
$5,255,182
115
$21,000
$169,500
$4,153
41
$158
$6,489
PLAISTOW
$989,741,673
$18.50
$18,160,969
365
$89,200
$2,160,000
$39,960
81
$191
$15,466
PLYMOUTH
$340,974,744
$23.30
$7,859,119
176
$58,000
$150,000
$3,495
69
$161
$11,088
$3,680,472,581
$15.72
$57,028,634
1,094
$514,296
$1,077,800
$16,943
143
$179
$25,567
RANDOLPH
$50,675,935
$16.00
$800,295
29
$2,900
$15,000
$240
11
$159
$1,754
RAYMOND
$955,151,785
$19.27
$18,086,547
505
$291,982
$1,676,400
$32,304
124
$169
$20,910
RICHMOND
$96,771,854
$19.97
$1,912,867
57
$10,900
$15,000
$300
35
$194
$6,801
$564,966,678
$18.71
$10,380,903
303
$166,030
$572,508
$10,712
57
$162
$9,259
PORTSMOUTH
RINDGE
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
ROCHESTER
ROLLINSFORD
ROXBURY
RUMNEY
Tax Rate
per $1000
Assessed
Value
40
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
$2,255,466,914
$18.34
$40,792,543
2,030
$502,994
$4,107,600
$75,333
563
$160
$89,955
$277,599,019
$14.48
$3,941,038
174
$78,108
$15,000
$217
40
$199
$7,946
$24,636,918
$17.99
$441,102
15
$1,500
$0
$0
$204,263,477
$13.62
$2,754,115
131
$14,300
$75,000
$1,022
58
$148
$8,588
RYE
$1,790,774,300
$8.66
$15,256,267
436
$234,500
$45,000
$390
79
$175
$13,848
SALEM
$4,535,064,151
$12.62
$56,420,780
1,375
$734,000
$1,667,400
$21,043
381
$185
$70,451
SALISBURY
$117,663,891
$21.17
$2,436,125
72
$39,600
$75,000
$1,588
37
$145
$5,365
SANBORNTON
$393,373,164
$17.24
$6,672,624
199
$109,746
$0
$0
66
$193
$12,736
SANDOWN
$451,512,696
$24.58
$10,978,345
198
$112,500
$30,000
$737
47
$178
$8,387
SANDWICH
$376,091,837
$9.48
$3,475,008
132
$82,081
$15,000
$142
41
$184
$7,542
SEABROOK
236
$171
$40,406
$2,389,435,700
$12.47
$26,966,949
594
$270,200
$1,765,000
$22,010
SHARON
$52,499,708
$14.99
$784,410
15
$750
$0
$0
SHELBURNE
$79,770,872
$13.92
$1,059,487
31
$4,400
$15,000
$209
18
$153
$2,757
SOMERSWORTH
$850,885,180
$21.35
$17,939,146
531
$207,453
$325,000
$6,939
159
$171
$27,242
SOUTH HAMPTON
$158,942,086
$12.74
$2,015,114
40
$4,000
$50,000
$637
SPRINGFIELD
$198,507,674
$12.82
$2,483,699
79
$44,000
$0
$0
20
$157
$3,137
$66,109,028
$18.02
$1,139,987
46
$10,150
$45,000
$811
29
$189
$5,477
$4,750
STARK
STEWARTSTOWN
$63,235,482
$22.34
$1,370,288
50
$6,200
$15,000
$335
35
$136
STODDARD
$275,321,891
$8.85
$2,416,549
65
$16,700
$7,800
$69
33
$181
$5,959
STRAFFORD
$483,150,600
$17.15
$8,243,696
181
$37,200
$60,000
$1,029
61
$159
$9,705
STRATFORD
$72,799,929
$18.23
$1,280,002
49
$5,500
$30,000
$547
49
$119
$5,852
$1,053,885,172
$19.02
$19,795,476
341
$185,693
$60,000
$1,141
45
$182
$8,198
$133,132,716
$14.70
$1,948,657
36
$6,200
$15,000
$221
17
$196
$3,326
SULLIVAN
$48,190,118
$24.76
$1,183,941
43
$6,100
$0
$0
17
$144
$2,453
SUNAPEE
$1,034,022,495
$11.66
$11,922,306
212
$109,000
$75,000
$875
68
$155
$10,568
$59,750,408
$26.90
$1,594,602
61
$9,900
$0
$0
28
$152
$4,260
STRATHAM
SUGAR HILL
SURRY
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
Tax Rate
per $1000
Assessed
Value
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
SUTTON
$285,593,134
$16.13
$4,529,396
132
SWANZEY
$466,108,089
$23.63
$10,966,124
TAMWORTH
$335,063,896
$19.04
$6,244,641
TEMPLE
$155,661,086
$19.03
THORNTON
$322,527,918
TILTON
$530,180,737
TROY
$110,283,836
TUFTONBORO
41
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Low Income Refunds*
Total Taxes
Shifted
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
$73,500
$0
$0
31
$155
$4,806
350
$45,522
$144,400
$3,412
191
$158
$30,229
169
$100,979
$44,467
$847
141
$165
$23,292
$2,949,816
67
$7,300
$0
$0
28
$158
$4,412
$15.24
$4,829,529
148
$76,700
$495,000
$7,544
43
$171
$7,367
$17.44
$9,113,556
186
$96,000
$169,400
$2,954
72
$162
$11,681
$26.36
$2,860,273
109
$30,350
$30,000
$791
45
$203
$9,139
$11,649
$1,030,390,894
$7.06
$7,198,031
203
$62,750
$150,000
$1,059
74
$157
UNITY
$141,299,852
$11.85
$1,657,301
115
$12,250
$0
$0
44
$143
$6,278
WAKEFIELD
$994,352,507
$10.18
$9,907,533
367
$207,500
$133,700
$1,361
167
$163
$27,146
WALPOLE
$331,973,502
$19.55
$6,402,147
198
$52,950
$60,000
$1,173
88
$183
$16,108
WARNER
$276,749,670
$20.09
$5,473,899
147
$78,900
$30,000
$603
38
$161
$6,111
WARREN
$84,365,505
$16.69
$1,366,981
49
$27,229
$0
$0
42
$148
$6,229
WASHINGTON
$261,767,911
$14.44
$3,756,981
80
$17,400
$15,000
$217
66
$167
$11,010
WATERVILLE VALLEY
$383,368,840
$8.78
$3,352,330
21
$10,500
$0
$0
WEARE
$882,139,926
$16.05
$13,980,709
341
$156,013
$120,000
$1,926
80
$156
$12,510
WEBSTER
$223,086,601
$16.96
$3,697,124
105
$55,500
$0
$0
38
$174
$6,631
WENTWORTH
$101,592,990
$18.48
$1,853,517
40
$5,250
$34,050
$629
40
$168
$6,737
WESTMORELAND
$199,402,527
$12.89
$2,555,959
74
$7,400
$0
$0
32
$167
$5,331
WHITEFIELD
$175,823,241
$19.93
$3,432,328
137
$43,500
$15,000
$299
79
$151
$11,895
WILMOT
$181,287,141
$16.55
$2,967,233
61
$30,500
$30,000
$497
22
$186
$4,092
WILTON
$455,138,316
$16.06
$7,260,046
171
$43,650
$60,000
$964
62
$187
$11,600
WINCHESTER
$266,521,180
$23.76
$6,298,658
206
$26,610
$80,627
$1,916
118
$158
$18,598
WINDHAM
$2,164,454,970
$15.35
$33,076,859
432
$125,500
$2,102,730
$32,277
82
$183
$14,977
WINDSOR
$29,339,961
$16.90
$492,927
10
$2,300
$0
$0
$1,565,417,426
$11.86
$18,434,629
492
$130,925
$75,000
$890
123
$156
$19,239
WOLFEBORO
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Property/Tax Values
Town
Total Property
Tax Value
WOODSTOCK
STATE TOTALS
(OR MEDIANS)
Tax Rate
per $1000
Assessed
Value
42
Veteran’s Credits
Total Tax
Commitment
Total
Credits
Granted
Total
Taxes
Shifted
Blind/Deaf/Disabled
Exemptions
Total
Exemption
Amount
Total Taxes
Shifted
Low Income Refunds*
Total
Refunds
Granted
Average
Refund
Amount
Total
Taxes
Shifted
$249,992,651
$13.23
$3,251,386
99
$51,000
$15,000
$198
40
68*
$132
$166*
$5,280
$11291*
$157,311,312,553
$17.23
$2,630,455,983
62,486
$23,757,891
$146,896,577
$2,595,719
$19,569
$166
$3,271,493
*Town with less than 10 low income refunds are summarized where (*) for confidentiality
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
43
Table A - 6: Examples of Typical Tax Bills by Town Without Influence of Exemptions (2005 data)
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Acworth
$170,000
$29.76
$5,059
$29.61
$5,033.26
$25.94
0.51%
$29.47
$5,010
$49.58
0.98%
Albany
$169,000
$13.11
$2,216
$13.07
$2,208.78
$6.81
0.31%
$12.82
$2,167
$48.26
2.18%
Alexandria
$200,000
$17.10
$3,420
$16.90
$3,379.96
$40.04
1.17%
$16.58
$3,315
$104.70
3.06%
Allenstown
$199,000
$20.16
$4,012
$20.03
$3,985.66
$26.18
0.65%
$19.51
$3,882
$129.95
3.24%
Alstead
$159,900
$18.63
$2,979
$18.58
$2,970.55
$8.39
0.28%
$18.50
$2,958
$20.92
0.70%
Alton
$259,000
$10.27
$2,660
$10.25
$2,654.56
$5.37
0.20%
$10.12
$2,621
$39.22
1.47%
Amherst
$383,488
$24.65
$9,453
$24.44
$9,374.34
$78.64
0.83%
$24.33
$9,331
$121.98
1.29%
Andover
$204,950
$12.74
$2,611
$12.62
$2,586.53
$24.53
0.94%
$12.27
$2,515
$95.83
3.67%
Antrim
$207,000
$18.93
$3,919
$18.84
$3,898.87
$19.64
0.50%
$18.51
$3,832
$86.29
2.20%
Ashland
$158,000
$23.91
$3,778
$23.76
$3,754.35
$23.43
0.62%
$23.66
$3,738
$39.71
1.05%
Atkinson
$338,000
$15.49
$5,236
$15.35
$5,188.30
$47.32
0.90%
$15.21
$5,141
$94.23
1.80%
Auburn
$339,900
$15.19
$5,163
$14.99
$5,094.77
$68.31
1.32%
$14.79
$5,026
$137.25
2.66%
Barnstead
$195,000
$14.56
$2,839
$14.51
$2,830.12
$9.08
0.32%
$14.22
$2,772
$67.05
2.36%
Barrington
$280,000
$16.72
$4,682
$16.54
$4,631.53
$50.07
1.07%
$16.27
$4,555
$126.35
2.70%
Bartlett
$222,500
$6.70
$1,491
$6.68
$1,487.27
$3.48
0.23%
$6.61
$1,470
$20.80
1.40%
Bath
$140,000
$21.15
$2,961
$20.55
$2,876.51
$84.49
2.85%
$19.86
$2,781
$180.04
6.08%
Bedford
$427,267
$15.44
$6,597
$15.40
$6,578.09
$18.92
0.29%
$15.34
$6,555
$42.45
0.64%
Belmont
$200,000
$24.59
$4,918
$24.32
$4,864.13
$53.87
1.10%
$23.83
$4,767
$151.13
3.07%
Bennington
$187,000
$18.87
$3,529
$18.66
$3,489.29
$39.40
1.12%
$18.32
$3,426
$102.27
2.90%
Benton
$133,000
$12.17
$1,619
$11.95
$1,588.90
$29.71
1.84%
$11.70
$1,555
$63.12
3.90%
$86,933
$29.13
$2,532
$28.56
$2,483.05
$49.30
1.95%
$28.00
$2,434
$98.24
3.88%
Bethlehem
$159,900
$20.11
$3,216
$20.02
$3,201.34
$14.25
0.44%
$19.57
$3,129
$86.93
2.70%
Boscawen
$214,900
$23.55
$5,061
$23.35
$5,017.19
$43.70
0.86%
$23.13
$4,971
$89.85
1.78%
Bow
$320,000
$26.37
$8,438
$25.32
$8,100.94
$337.46
4.00%
$24.30
$7,775
$663.23
7.86%
Bradford
$240,000
$14.23
$3,415
$14.20
$3,406.89
$8.31
0.24%
$14.12
$3,388
$26.82
0.79%
Brentwood
$393,533
$17.40
$6,847
$17.35
$6,829.03
$18.45
0.27%
$17.23
$6,782
$65.01
0.95%
Berlin
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
44
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Bridgewater
$245,000
$8.28
$2,029
$7.92
$1,939.58
$89.02
4.39%
$7.54
$1,847
$181.20
8.93%
Bristol
$179,900
$23.96
$4,310
$23.85
$4,290.37
$20.03
0.46%
$23.39
$4,208
$102.37
2.38%
Brookfield
$215,900
$11.98
$2,586
$11.94
$2,578.82
$7.66
0.30%
$11.85
$2,558
$28.17
1.09%
Brookline
$375,000
$24.39
$9,146
$24.32
$9,121.02
$25.23
0.28%
$24.16
$9,058
$87.85
0.96%
Campton
$220,000
$17.38
$3,824
$17.18
$3,779.25
$44.35
1.16%
$16.85
$3,706
$117.43
3.07%
Canaan
$184,550
$26.54
$4,898
$26.39
$4,869.99
$27.97
0.57%
$26.10
$4,816
$81.73
1.67%
Candia
$320,000
$17.83
$5,706
$17.61
$5,635.85
$69.75
1.22%
$17.40
$5,569
$137.09
2.40%
Canterbury
$249,900
$37.43
$9,354
$37.35
$9,333.11
$20.64
0.22%
$36.85
$9,210
$143.95
1.54%
Carroll
$154,000
$16.58
$2,553
$16.54
$2,547.73
$5.59
0.22%
$16.39
$2,523
$29.89
1.17%
Center Harbor
$408,000
$12.59
$5,137
$12.56
$5,123.35
$13.37
0.26%
$12.41
$5,061
$75.44
1.47%
Charlestown
$140,000
$34.54
$4,836
$34.29
$4,800.53
$35.07
0.73%
$33.69
$4,716
$119.13
2.46%
Chatham
$235,000
$12.65
$2,973
$12.63
$2,968.73
$4.02
0.14%
$12.22
$2,871
$101.93
3.43%
Chester
$335,000
$30.96
$10,372
$30.34
$10,162.73
$208.87
2.01%
$29.92
$10,022
$349.80
3.37%
Chesterfield
$274,000
$20.59
$5,642
$20.48
$5,610.96
$30.70
0.54%
$20.26
$5,552
$90.13
1.60%
Chichester
$270,000
$20.99
$5,667
$20.85
$5,628.57
$38.73
0.68%
$20.48
$5,529
$138.48
2.44%
Claremont
$146,900
$35.15
$5,164
$34.66
$5,091.64
$71.90
1.39%
$34.30
$5,039
$124.37
2.41%
Clarksville
$125,000
$18.66
$2,333
$18.62
$2,327.84
$4.66
0.20%
$18.46
$2,308
$24.64
1.06%
Colebrook
$99,000
$22.91
$2,268
$22.69
$2,245.89
$22.20
0.98%
$22.35
$2,213
$55.48
2.45%
Columbia
$68,000
$12.76
$868
$12.39
$842.50
$25.18
2.90%
$11.92
$811
$56.91
6.56%
Concord
$222,000
$19.77
$4,389
$19.67
$4,366.02
$22.92
0.52%
$19.64
$4,360
$28.61
0.65%
Conway
$182,000
$14.67
$2,670
$14.59
$2,655.70
$14.24
0.53%
$14.31
$2,605
$65.02
2.44%
Cornish
$190,000
$15.88
$3,017
$15.75
$2,991.90
$25.30
0.84%
$15.63
$2,970
$46.84
1.55%
Croydon
$165,000
$11.80
$1,947
$11.70
$1,930.19
$16.81
0.86%
$11.56
$1,908
$39.25
2.02%
$89,500
$25.27
$2,262
$24.98
$2,235.87
$25.79
1.14%
$24.02
$2,150
$111.46
4.93%
Danbury
$172,900
$27.99
$4,839
$27.69
$4,787.50
$51.98
1.07%
$27.22
$4,706
$133.70
2.76%
Danville
$285,000
$16.91
$4,819
$16.78
$4,781.56
$37.79
0.78%
$16.57
$4,721
$98.26
2.04%
Deerfield
$315,000
$17.51
$5,516
$17.37
$5,471.62
$44.03
0.80%
$17.10
$5,385
$130.58
2.37%
Dalton
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
45
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Deering
$232,900
$18.89
$4,399
$18.63
$4,337.93
$61.55
1.40%
$18.51
$4,310
$89.17
2.03%
Derry
$243,000
$27.03
$6,568
$26.80
$6,511.70
$56.59
0.86%
$26.69
$6,487
$81.44
1.24%
Dorchester
$217,000
$21.98
$4,770
$21.92
$4,756.30
$13.36
0.28%
$21.69
$4,706
$63.51
1.33%
Dover
$239,900
$19.42
$4,659
$19.15
$4,594.69
$64.17
1.38%
$18.96
$4,549
$109.75
2.36%
Dublin
$335,000
$17.47
$5,852
$17.44
$5,841.07
$11.38
0.19%
$17.28
$5,788
$64.70
1.11%
Dummer
$250,000
$18.44
$4,610
$17.74
$4,435.23
$174.77
3.79%
$17.11
$4,278
$332.44
7.21%
Dunbarton
$305,000
$15.36
$4,685
$15.19
$4,632.86
$51.94
1.11%
$15.00
$4,574
$111.18
2.37%
Durham
$352,000
$26.19
$9,219
$26.10
$9,188.85
$30.03
0.33%
$26.02
$9,160
$58.61
0.64%
East Kingston
$338,275
$19.20
$6,495
$19.03
$6,438.53
$56.35
0.87%
$18.83
$6,370
$124.83
1.92%
Easton
$325,000
$7.39
$2,402
$7.37
$2,394.55
$7.20
0.30%
$7.28
$2,367
$34.74
1.45%
Eaton
$192,500
$21.38
$4,116
$21.35
$4,110.69
$4.96
0.12%
$20.89
$4,021
$94.59
2.30%
Effingham
$180,000
$12.44
$2,239
$12.39
$2,230.21
$8.99
0.40%
$12.10
$2,178
$60.98
2.72%
Ellsworth
$219,000
$11.74
$2,571
$11.69
$2,560.55
$10.51
0.41%
$11.64
$2,549
$22.45
0.87%
Enfield
$191,000
$20.52
$3,919
$20.36
$3,889.42
$29.90
0.76%
$20.26
$3,871
$48.80
1.25%
Epping
$315,000
$16.92
$5,330
$16.86
$5,310.00
$19.80
0.37%
$16.79
$5,287
$42.47
0.80%
Epsom
$240,000
$15.01
$3,602
$14.94
$3,584.79
$17.61
0.49%
$14.58
$3,500
$102.85
2.85%
Errol
$180,000
$11.38
$2,048
$10.95
$1,970.35
$78.05
3.81%
$10.45
$1,881
$167.29
8.17%
Exeter
$295,000
$19.21
$5,667
$18.80
$5,545.03
$121.92
2.15%
$18.52
$5,464
$202.61
3.58%
Farmington
$190,000
$16.79
$3,190
$16.53
$3,140.86
$49.24
1.54%
$16.05
$3,050
$140.39
4.40%
Fitzwilliam
$180,000
$22.80
$4,104
$22.66
$4,078.15
$25.85
0.63%
$22.47
$4,044
$59.76
1.46%
Francestown
$230,000
$21.20
$4,876
$21.14
$4,863.33
$12.67
0.26%
$20.92
$4,813
$63.45
1.30%
Franconia
$175,000
$18.10
$3,168
$18.07
$3,161.72
$5.78
0.18%
$18.01
$3,152
$15.47
0.49%
Franklin
$182,900
$18.16
$3,321
$17.86
$3,266.70
$54.76
1.65%
$17.62
$3,223
$98.10
2.95%
Freedom
$219,000
$9.90
$2,168
$9.87
$2,161.62
$6.48
0.30%
$9.77
$2,139
$29.47
1.36%
Fremont
$320,000
$18.45
$5,904
$18.40
$5,888.40
$15.60
0.26%
$18.18
$5,816
$87.67
1.48%
Gilford
$249,900
$17.09
$4,271
$17.01
$4,251.89
$18.90
0.44%
$16.78
$4,194
$76.56
1.79%
Gilmanton
$217,000
$18.25
$3,960
$18.10
$3,928.12
$32.13
0.81%
$17.82
$3,866
$94.18
2.38%
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
46
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Gilsum
$185,297
$20.16
$3,736
$19.95
$3,696.52
$39.07
1.05%
$19.79
$3,667
$68.62
1.84%
Goffstown
$249,900
$23.61
$5,900
$23.52
$5,876.73
$23.41
0.40%
$23.09
$5,771
$129.32
2.19%
Gorham
$125,000
$30.29
$3,786
$29.21
$3,651.39
$134.86
3.56%
$28.49
$3,561
$225.49
5.96%
Goshen
$146,000
$18.01
$2,629
$17.98
$2,624.45
$5.01
0.19%
$17.89
$2,612
$17.22
0.65%
Grafton
$175,900
$21.95
$3,861
$21.82
$3,837.53
$23.47
0.61%
$21.55
$3,790
$71.03
1.84%
Grantham
$270,000
$12.80
$3,456
$12.79
$3,452.95
$3.05
0.09%
$12.76
$3,446
$10.44
0.30%
Greenfield
$269,900
$16.50
$4,453
$16.45
$4,440.60
$12.75
0.29%
$16.33
$4,406
$46.90
1.05%
Greenland
$416,733
$16.68
$6,951
$16.51
$6,880.56
$70.55
1.01%
$16.16
$6,734
$217.06
3.12%
Greenville
$209,000
$12.82
$2,679
$12.72
$2,659.17
$20.21
0.75%
$12.47
$2,606
$73.75
2.75%
Groton
$155,400
$16.96
$2,636
$16.53
$2,569.33
$66.25
2.51%
$16.00
$2,486
$149.38
5.67%
Hampstead
$322,000
$17.11
$5,509
$16.86
$5,427.99
$81.43
1.48%
$2.01
$970
$65.07
6.29%
Hampton
$330,000
$17.90
$5,907
$17.72
$5,848.79
$58.21
0.99%
$16.71
$5,379
$130.09
2.36%
Hampton Falls
$540,000
$18.00
$9,720
$17.81
$9,619.83
$100.17
1.03%
$17.45
$5,758
$148.55
2.51%
Hancock
$305,000
$21.24
$6,478
$21.20
$6,466.40
$11.80
0.18%
$17.58
$9,493
$227.03
2.34%
Hanover
$501,000
$16.65
$8,342
$16.58
$8,306.89
$34.76
0.42%
$21.12
$6,441
$37.51
0.58%
Harrisville
$215,000
$16.35
$3,515
$16.31
$3,507.61
$7.64
0.22%
$16.53
$8,280
$61.32
0.74%
Haverhill
$121,000
$27.15
$3,285
$26.89
$3,254.15
$31.00
0.94%
$16.25
$3,493
$22.44
0.64%
Hebron
$305,000
$7.25
$2,211
$7.21
$2,197.88
$13.37
0.60%
$26.55
$3,213
$72.41
2.20%
Henniker
$247,450
$25.13
$6,218
$25.02
$6,192.18
$26.24
0.42%
$7.14
$2,177
$34.35
1.55%
Hill
$160,400
$14.50
$2,326
$14.20
$2,277.59
$48.21
2.07%
$24.87
$6,154
$64.80
1.04%
Hillsborough
$203,900
$17.57
$3,583
$17.45
$3,557.59
$24.93
0.70%
$13.89
$2,228
$98.03
4.22%
Hinsdale
$141,000
$29.38
$4,143
$28.80
$4,060.11
$82.47
1.99%
$17.06
$3,479
$103.89
2.90%
Holderness
$265,000
$13.44
$3,562
$13.42
$3,556.30
$5.30
0.15%
$28.19
$3,975
$167.15
4.03%
Hollis
$400,000
$21.00
$8,400
$20.88
$8,353.58
$46.42
0.55%
$13.33
$3,533
$28.85
0.81%
Hooksett
$260,000
$22.10
$5,746
$21.53
$5,598.70
$147.30
2.56%
$20.68
$8,271
$128.86
1.53%
Hopkinton
$285,000
$23.61
$6,729
$23.38
$6,663.86
$64.99
0.97%
$21.30
$5,539
$207.23
3.61%
Hudson
$270,000
$16.50
$4,455
$16.26
$4,390.78
$64.22
1.44%
$23.03
$6,564
$164.81
2.45%
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
47
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Jackson
$330,000
$9.00
$2,970
$8.98
$2,962.14
$7.86
0.26%
$8.87
$2,927
$42.85
1.44%
Jaffrey
$200,000
$20.62
$4,124
$20.47
$4,094.22
$29.78
0.72%
$20.26
$4,052
$71.76
1.74%
Jefferson
$155,000
$27.40
$4,247
$27.11
$4,201.92
$45.08
1.06%
$26.81
$4,156
$90.96
2.14%
Keene
$189,500
$26.19
$4,963
$26.08
$4,943.05
$19.95
0.40%
$25.94
$4,915
$48.23
0.97%
Kensington
$344,900
$16.37
$5,646
$16.17
$5,577.29
$68.72
1.22%
$16.07
$5,542
$103.66
1.84%
Kingston
$289,900
$19.10
$5,537
$18.97
$5,498.74
$38.35
0.69%
$18.80
$5,451
$85.67
1.55%
Laconia
$205,000
$16.72
$3,428
$16.61
$3,405.74
$21.86
0.64%
$16.42
$3,366
$62.05
1.81%
Lancaster
$139,500
$22.88
$3,192
$22.66
$3,160.61
$31.15
0.98%
$22.38
$3,122
$69.41
2.17%
Landaff
$150,000
$30.32
$4,548
$30.20
$4,530.43
$17.57
0.39%
$30.05
$4,507
$41.12
0.90%
Langdon
$244,500
$33.45
$8,179
$33.10
$8,093.29
$85.24
1.04%
$32.37
$7,914
$264.78
3.24%
Lebanon
$240,000
$20.28
$4,867
$20.06
$4,814.41
$52.79
1.08%
$19.92
$4,782
$85.31
1.75%
Lee
$300,000
$24.43
$7,329
$24.36
$7,307.39
$21.61
0.29%
$24.15
$7,244
$84.53
1.15%
Lempster
$148,000
$22.54
$3,336
$22.24
$3,291.27
$44.65
1.34%
$22.02
$3,258
$77.57
2.33%
Lincoln
$178,000
$18.82
$3,350
$18.67
$3,323.55
$26.41
0.79%
$18.46
$3,286
$64.11
1.91%
Lisbon
$152,733
$22.51
$3,438
$22.33
$3,410.90
$27.12
0.79%
$22.10
$3,376
$62.49
1.82%
Litchfield
$298,080
$27.56
$8,215
$27.36
$8,155.29
$59.79
0.73%
$27.08
$8,073
$141.74
1.73%
Littleton
$150,000
$20.22
$3,033
$19.60
$2,940.48
$92.52
3.05%
$18.89
$2,834
$199.01
6.56%
Londonderry
$265,000
$19.85
$5,260
$19.40
$5,141.80
$118.45
2.25%
$18.97
$5,026
$234.46
4.46%
Loudon
$249,900
$20.67
$5,165
$20.52
$5,128.73
$36.71
0.71%
$20.02
$5,003
$162.34
3.14%
Lyman
$141,000
$17.35
$2,446
$17.31
$2,440.15
$6.20
0.25%
$17.09
$2,409
$37.04
1.51%
Lyme
$320,533
$18.67
$5,984
$18.39
$5,894.94
$89.41
1.49%
$18.19
$5,831
$153.31
2.56%
Lyndeborough
$265,000
$18.66
$4,945
$18.63
$4,937.24
$7.66
0.15%
$18.57
$4,921
$24.31
0.49%
Madbury
$300,000
$17.52
$5,256
$17.37
$5,211.81
$44.19
0.84%
$17.13
$5,139
$117.37
2.23%
Madison
$192,000
$11.98
$2,300
$11.95
$2,294.28
$5.88
0.26%
$11.82
$2,269
$30.79
1.34%
Manchester
$224,000
$28.36
$6,353
$27.67
$6,198.54
$154.10
2.43%
$27.41
$6,140
$212.35
3.34%
Marlborough
$182,900
$24.05
$4,399
$23.98
$4,385.39
$13.35
0.30%
$23.81
$4,354
$44.77
1.02%
Marlow
$146,000
$18.88
$2,756
$18.82
$2,747.72
$8.76
0.32%
$18.63
$2,720
$36.51
1.32%
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
48
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Mason
$310,000
$17.82
$5,524
$17.79
$5,514.24
$9.96
0.18%
$17.52
$5,431
$92.78
1.68%
Meredith
$301,550
$16.25
$4,900
$16.22
$4,890.26
$9.93
0.20%
$16.00
$4,825
$75.03
1.53%
Merrimack
$255,000
$23.07
$5,883
$22.81
$5,815.37
$67.48
1.15%
$22.62
$5,768
$114.52
1.95%
Middleton
$189,900
$14.47
$2,748
$14.40
$2,734.33
$13.52
0.49%
$14.12
$2,682
$66.29
2.41%
Milan
$100,000
$12.00
$1,200
$11.67
$1,166.56
$33.44
2.79%
$11.40
$1,140
$60.03
5.00%
Milford
$249,900
$32.16
$8,037
$31.99
$7,994.27
$42.51
0.53%
$31.78
$7,942
$94.75
1.18%
Milton
$229,900
$15.99
$3,676
$15.81
$3,634.42
$41.68
1.13%
$15.38
$3,536
$140.35
3.82%
Monroe
$194,533
$14.09
$2,741
$12.17
$2,367.34
$373.63
13.63%
$10.19
$1,983
$758.15
27.66%
Mont Vernon
$361,000
$21.66
$7,819
$21.60
$7,798.65
$20.61
0.26%
$21.39
$7,722
$97.16
1.24%
Moultonborough
$255,000
$6.79
$1,731
$6.78
$1,728.05
$3.40
0.20%
$6.69
$1,706
$25.50
1.47%
Nashua
$266,000
$16.32
$4,341
$16.01
$4,258.39
$82.73
1.91%
$15.84
$4,213
$128.49
2.96%
Nelson
$225,500
$27.80
$6,269
$27.63
$6,230.29
$38.61
0.62%
$27.50
$6,201
$67.73
1.08%
New Boston
$343,117
$28.90
$9,916
$28.76
$9,868.95
$47.13
0.48%
$28.59
$9,808
$107.61
1.09%
New Castle
$860,000
$5.03
$4,326
$5.02
$4,317.20
$8.60
0.20%
$4.97
$4,272
$53.55
1.24%
New Durham
$238,550
$15.95
$3,805
$15.89
$3,790.31
$14.56
0.38%
$15.71
$3,747
$58.18
1.53%
New Hampton
$236,900
$16.73
$3,963
$16.54
$3,918.72
$44.61
1.13%
$16.31
$3,864
$99.30
2.51%
New Ipswich
$250,000
$14.94
$3,735
$14.81
$3,703.58
$31.42
0.84%
$14.49
$3,621
$113.64
3.04%
New London
$329,000
$11.79
$3,879
$11.77
$3,872.78
$6.13
0.16%
$11.68
$3,843
$36.30
0.94%
Newbury
$273,467
$14.63
$4,001
$14.60
$3,993.03
$7.79
0.19%
$14.47
$3,956
$45.02
1.13%
Newfields
$399,000
$21.85
$8,718
$21.55
$8,597.00
$121.15
1.39%
$21.49
$8,573
$145.13
1.66%
Newington
$480,000
$9.10
$4,368
$7.90
$3,792.43
$575.57
13.18%
$6.72
$3,224
$1,144.00
26.19%
Newmarket
$273,519
$20.39
$5,577
$20.21
$5,526.58
$50.47
0.90%
$19.99
$5,468
$108.87
1.95%
Newport
$154,450
$30.80
$4,757
$30.57
$4,721.92
$35.14
0.74%
$30.05
$4,641
$116.53
2.45%
Newton
$358,000
$17.27
$6,183
$17.16
$6,144.82
$37.84
0.61%
$17.04
$6,099
$83.98
1.36%
North Hampton
$535,000
$15.05
$8,052
$14.81
$7,922.60
$129.15
1.60%
$14.56
$7,790
$261.60
3.25%
Northfield
$198,500
$17.82
$3,537
$17.54
$3,482.67
$54.60
1.54%
$17.10
$3,394
$143.42
4.05%
$94,500
$31.86
$3,011
$31.28
$2,956.40
$54.37
1.81%
$30.71
$2,902
$108.76
3.61%
Northumberland
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
49
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Northwood
$254,900
$15.19
$3,872
$15.12
$3,853.08
$18.85
0.49%
$15.00
$3,823
$48.48
1.25%
Nottingham
$299,500
$14.41
$4,316
$14.35
$4,297.78
$18.02
0.42%
$14.13
$4,231
$84.47
1.96%
Orange
$211,380
$17.66
$3,733
$17.55
$3,710.16
$22.81
0.61%
$17.39
$3,676
$56.70
1.52%
Orford
$212,533
$16.87
$3,585
$16.82
$3,574.31
$11.12
0.31%
$16.75
$3,559
$26.23
0.73%
Ossipee
$184,900
$11.25
$2,080
$11.18
$2,066.96
$13.17
0.63%
$10.93
$2,020
$59.69
2.87%
Pelham
$385,000
$31.25
$12,031
$30.86
$11,879.25
$152.00
1.26%
$30.42
$11,711
$320.48
2.66%
Pembroke
$220,000
$23.63
$5,199
$23.51
$5,171.46
$27.14
0.52%
$23.11
$5,083
$115.27
2.22%
Peterborough
$248,000
$22.07
$5,473
$21.89
$5,429.83
$43.53
0.80%
$21.63
$5,364
$109.31
2.00%
Piermont
$140,000
$29.36
$4,110
$29.07
$4,069.55
$40.85
0.99%
$28.82
$4,035
$75.61
1.84%
Pittsburg
$123,000
$14.40
$1,771
$14.29
$1,758.27
$12.93
0.73%
$14.14
$1,740
$31.47
1.78%
Pittsfield
$206,000
$28.17
$5,803
$28.03
$5,774.00
$29.02
0.50%
$27.87
$5,741
$62.26
1.07%
Plainfield
$235,000
$23.65
$5,558
$23.43
$5,506.31
$51.44
0.93%
$23.26
$5,467
$90.66
1.63%
Plaistow
$230,000
$16.64
$3,827
$16.41
$3,773.21
$53.99
1.41%
$16.26
$3,740
$86.82
2.27%
Plymouth
$165,000
$23.30
$3,845
$23.16
$3,820.64
$23.86
0.62%
$22.89
$3,778
$66.97
1.74%
Portsmouth
$315,000
$17.60
$5,544
$17.35
$5,466.24
$77.76
1.40%
$17.11
$5,388
$155.54
2.81%
Randolph
$110,000
$15.37
$1,691
$15.19
$1,670.83
$19.87
1.18%
$14.97
$1,647
$44.20
2.61%
Raymond
$248,000
$34.56
$8,571
$34.07
$8,449.56
$121.32
1.42%
$33.45
$8,296
$275.18
3.21%
Richmond
$185,000
$18.48
$3,419
$18.34
$3,392.49
$26.31
0.77%
$18.12
$3,352
$66.37
1.94%
Rindge
$244,500
$17.72
$4,333
$17.58
$4,297.73
$34.81
0.80%
$17.24
$4,216
$116.91
2.70%
Rochester
$212,500
$17.30
$3,676
$17.08
$3,630.14
$46.11
1.25%
$16.82
$3,573
$102.95
2.80%
Rollinsford
$235,000
$13.49
$3,170
$13.39
$3,147.05
$23.10
0.73%
$13.16
$3,092
$78.31
2.47%
Roxbury
$168,000
$16.81
$2,824
$16.74
$2,811.71
$12.37
0.44%
$16.68
$2,802
$22.38
0.79%
Rumney
$180,000
$17.97
$3,235
$17.79
$3,202.65
$31.95
0.99%
$17.56
$3,161
$73.55
2.27%
Rye
$505,900
$8.66
$4,381
$8.59
$4,346.71
$34.38
0.78%
$8.45
$4,273
$107.67
2.46%
Salem
$295,000
$22.06
$6,508
$21.90
$6,461.93
$45.77
0.70%
$21.56
$6,361
$146.66
2.25%
Salisbury
$235,000
$18.57
$4,364
$18.27
$4,293.06
$70.89
1.62%
$17.98
$4,225
$139.42
3.19%
Sanbornton
$255,000
$15.92
$4,060
$15.89
$4,052.69
$6.91
0.17%
$15.63
$3,985
$74.50
1.84%
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
50
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Sandown
$294,900
$22.63
$6,674
$22.45
$6,620.08
$53.50
0.80%
$22.19
$6,543
$130.46
1.95%
Sandwich
$274,000
$9.09
$2,491
$9.04
$2,477.39
$13.27
0.53%
$8.79
$2,408
$82.54
3.31%
Seabrook
$334,500
$16.07
$5,375
$14.73
$4,928.03
$447.39
8.32%
$13.43
$4,493
$882.79
16.42%
Sharon
$305,000
$15.44
$4,709
$15.41
$4,700.08
$9.12
0.19%
$15.37
$4,687
$22.05
0.47%
Shelburne
$210,100
$17.54
$3,685
$16.26
$3,416.38
$268.78
7.29%
$14.92
$3,135
$550.09
14.93%
Somersworth
$237,000
$19.61
$4,648
$19.54
$4,631.87
$15.70
0.34%
$19.30
$4,575
$72.97
1.57%
South Hampton
$417,000
$17.59
$7,335
$17.24
$7,188.62
$146.41
2.00%
$17.13
$7,143
$192.12
2.62%
Springfield
$263,000
$12.41
$3,264
$12.24
$3,220.00
$43.83
1.34%
$11.91
$3,132
$132.24
4.05%
Stark
$76,600
$18.54
$1,420
$18.03
$1,380.72
$39.44
2.78%
$17.41
$1,333
$86.93
6.12%
Stewartstown
$75,000
$22.42
$1,682
$21.82
$1,636.37
$45.13
2.68%
$21.15
$1,586
$95.23
5.66%
Stoddard
$179,900
$12.70
$2,285
$12.67
$2,279.66
$5.07
0.22%
$12.55
$2,257
$27.55
1.21%
Strafford
$280,000
$19.57
$5,480
$19.53
$5,469.21
$10.39
0.19%
$19.43
$5,440
$39.32
0.72%
Stratford
$40,000
$24.56
$982
$23.23
$929.02
$53.38
5.43%
$21.89
$876
$106.79
10.87%
Stratham
$399,500
$17.33
$6,923
$17.22
$6,879.17
$44.16
0.64%
$16.99
$6,788
$135.03
1.95%
Sugar Hill
$216,000
$14.24
$3,076
$14.21
$3,070.22
$5.62
0.18%
$14.15
$3,056
$19.86
0.65%
Sullivan
$148,500
$21.64
$3,214
$21.45
$3,184.89
$28.65
0.89%
$21.26
$3,157
$56.93
1.77%
Sunapee
$250,000
$11.66
$2,915
$11.62
$2,905.34
$9.66
0.33%
$11.53
$2,883
$32.03
1.10%
Surry
$225,000
$24.99
$5,623
$24.91
$5,605.75
$17.00
0.30%
$24.72
$5,563
$59.86
1.06%
Sutton
$230,000
$20.74
$4,770
$20.69
$4,758.89
$11.31
0.24%
$20.34
$4,679
$91.16
1.91%
Swanzey
$204,000
$23.85
$4,865
$23.76
$4,846.19
$19.21
0.39%
$23.64
$4,823
$42.22
0.87%
Tamworth
$195,000
$18.50
$3,608
$18.36
$3,579.31
$28.19
0.78%
$17.96
$3,501
$106.10
2.94%
Temple
$299,900
$20.06
$6,016
$20.02
$6,003.45
$12.54
0.21%
$19.93
$5,978
$38.38
0.64%
Thornton
$185,000
$14.56
$2,694
$14.48
$2,679.61
$13.99
0.52%
$14.35
$2,654
$39.36
1.46%
Tilton
$189,900
$16.09
$3,055
$15.89
$3,018.08
$37.41
1.22%
$15.66
$2,973
$82.21
2.69%
Troy
$170,000
$24.88
$4,230
$24.67
$4,194.60
$35.00
0.83%
$24.26
$4,124
$105.33
2.49%
Tuftonboro
$269,000
$6.09
$1,638
$6.07
$1,633.63
$4.58
0.28%
$6.00
$1,614
$24.36
1.49%
Unity
$155,000
$21.73
$3,368
$21.61
$3,349.89
$18.26
0.54%
$21.40
$3,317
$51.07
1.52%
The Tax-Shift Impact of Targeted Property Tax Relief in New Hampshire
Town
Median
Home
Price
2005
Tax rate
2005
Est.
Tax
Bill
51
Without Elderly Exemptions Only
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Without ANY Exemptions or Credits
Est. Tax
Adjusted
Percent
Rate
Est. Tax Difference Tax Bill
without
Bill
Increase
Exemptions
Wakefield
$190,000
$8.62
$1,638
$8.60
$1,634.85
$2.95
0.18%
$8.48
$1,612
$25.71
1.57%
Walpole
$210,000
$17.43
$3,660
$17.25
$3,623.46
$36.84
1.01%
$17.05
$3,580
$80.16
2.19%
Warner
$255,000
$18.28
$4,661
$18.17
$4,634.16
$27.24
0.58%
$18.07
$4,609
$52.86
1.13%
Warren
$122,500
$25.64
$3,141
$25.11
$3,076.28
$64.62
2.06%
$24.55
$3,007
$133.91
4.26%
Washington
$174,115
$13.78
$2,399
$13.75
$2,394.50
$4.80
0.20%
$13.67
$2,380
$19.75
0.82%
Waterville Valley
$430,342
$9.50
$4,088
$9.49
$4,083.74
$4.51
0.11%
$9.45
$4,069
$19.62
0.48%
Weare
$256,000
$28.96
$7,414
$28.72
$7,351.42
$62.34
0.84%
$28.31
$7,247
$167.18
2.26%
Webster
$220,000
$18.56
$4,083
$18.22
$4,008.28
$74.92
1.83%
$17.69
$3,891
$191.74
4.70%
Wentworth
$239,900
$18.65
$4,474
$18.36
$4,404.02
$70.11
1.57%
$18.03
$4,326
$148.27
3.31%
Westmoreland
$309,900
$17.14
$5,312
$17.08
$5,292.80
$18.89
0.36%
$16.98
$5,262
$49.33
0.93%
Whitefield
$139,000
$20.72
$2,880
$20.42
$2,838.28
$41.80
1.45%
$19.96
$2,775
$105.29
3.66%
Wilmot
$259,000
$14.55
$3,768
$14.52
$3,761.27
$7.18
0.19%
$14.34
$3,713
$54.99
1.46%
Wilton
$265,000
$22.00
$5,830
$21.95
$5,816.60
$13.40
0.23%
$21.80
$5,777
$53.09
0.91%
Winchester
$160,000
$22.10
$3,536
$21.89
$3,502.71
$33.29
0.94%
$21.76
$3,481
$54.53
1.54%
Windham
$410,000
$19.46
$7,979
$19.27
$7,899.73
$78.87
0.99%
$19.16
$7,857
$121.35
1.52%
Windsor
$195,000
$16.16
$3,151
$16.11
$3,140.85
$10.35
0.33%
$15.93
$3,107
$44.61
1.42%
Wolfeboro
$259,900
$10.97
$2,851
$10.95
$2,844.88
$6.22
0.22%
$10.86
$2,821
$29.68
1.04%
Woodstock
$140,000
$12.78
$1,789
$12.73
$1,781.71
$7.49
0.42%
$12.51
$1,752
$37.13
2.08%
STATE MEDIAN
$230,000
$18.13
$4,107
$17.92
$4,064.83
$28.83
0.72%
$17.60
$4,003.08
$84.92
1.95%
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