What is the property tax rate in Carroll County?

The combined effective property tax rate in Carroll County, New Hampshire is approximately 1.10%.

Carroll County Property Tax Calculator (2026) — New Hampshire Property Tax Almanac

Property Tax in Carroll County, 2026

A calculator and field guide for Conway-area homeowners — and for anyone considering a move to Carroll County — including New Hampshire's 100% assessment ratio (full market value statewide), the celebrated "NH advantage" (no state income tax + no state sales tax — property tax does virtually all state-and-local revenue work), the 4-component total mill rate (municipal + county + local school + Statewide Education Property Tax / SWEPT $1.030/$1,000 for 2026, RSA 76:3/76:8), the dramatic town-by-town variation (New Castle ~$5.73/$1,000 to "doom loop" rural towns >$35/$1,000), the town-option Elderly Exemption (RSA 72:39-a/b, age-tier AV reductions), and town-variable Veteran Tax Credits (RSA 72:28 + RSA 72:35 — DIRECT tax credits, not AV reductions, $700-$5,000 range for 100% disabled). New Hampshire effective rates are top 5 highest in the US (~1.93% statewide median).

Carroll County is part of New Hampshire's distinctive 4-component property tax system. NH has NO state income tax + NO state sales tax — property tax does virtually all state-and-local revenue work. The total mill rate sums 4 components: municipal + county + local school + Statewide Education Property Tax (SWEPT, $1.030/$1,000 for 2026). Real property is assessed at 100% of FMV. Carroll's representative effective rate is ~1.10%. NH ranks top 5 US for effective rate (~1.93% statewide median).

How the bill is built

Each town's assessor determines FMV on a 5-year reassessment cycle (RSA 75:8-a). NH assesses at 100% of FMV. Tax = FMV × total mill rate / 1,000. Carroll's representative total mill rate is ~11 mills (~1.10% effective). NH bills issue in 2 halves: first bill (~July) is estimated at half of prior-year tax; second bill (~December) "trues up" at the final rate set by the DRA. Most towns due July 1 + December 1.

Mill rate variation across NH is dramatic. Range from ~$5.73/$1,000 (New Castle) to ~$38/$1,000 (Berlin, Claremont) — a 6-7x spread. Affluent seacoast and lakefront towns with substantial seasonal/commercial tax base keep mill rates low; post-industrial and rural towns with declining commercial base have the highest. For relocation buyers, mill rate matters far more than home value.

NH veteran credits are town-variable. NH provides DIRECT TAX CREDITS (subtracted from the bill), not AV reductions. Standard Veterans' Credit (RSA 72:28) $50-$750 town-set; All Veterans' Credit (72:28-b) similar; Disabled Service-Connected Credit (72:35) $700 minimum, towns adopt up to $4,000-$5,000. NH does NOT join the categorical full-vet-exemption states — treatment is town-by-town. Apply with town assessor (form PA-29 + DD-214) by April 15.

2026 Carroll County rate breakdown (total mill rate per $1,000 of AV (100% FMV; muni + county + school + SWEPT), Ossipee district)

Taxing entity	Rate
Combined municipal + county + local school + SWEPT (Conway ~14 mills, Wolfeboro ~7 mills among lowest in NH, Jackson ~10 mills, Bartlett ~12 mills × 100% AR; county avg ~1.10%)	11.0000
Combined total	11.0000

As of April 27, 2026 · From Carroll County + Town Assessors (NH towns assess; White Mountains + Mt. Washington).

Note: Carroll County is **the celebrated White Mountains tourism heart of New Hampshire** — anchored by the celebrated **Mt. Washington** (the celebrated 6,288-foot peak, **the highest mountain in the Northeastern United States**) and substantial White Mountain National Forest. Anchored by **Conway** (~10K, the celebrated White Mountain commercial gateway + celebrated North Conway outlet shopping mecca), **Wolfeboro** (~6K — **the celebrated "oldest summer resort in America"** founded 1768, celebrated former summer home of John Wentworth the celebrated 1771 Royal Governor of New Hampshire), **Jackson** (~1K — celebrated White Mountain village + celebrated Jackson Falls + celebrated Jackson Ski Touring foundation), **North Conway** (~2K — celebrated White Mountain ski + outlet shopping center), **Bartlett** (~3K — celebrated Attitash Mountain Resort), **Tamworth** (~3K), and **Tuftonboro** (~2K). Major employment includes substantial White Mountain tourism (~6 million annual visitors to the celebrated White Mountain National Forest), the celebrated **Cranmore Mountain Resort** in North Conway, the celebrated **Attitash Mountain Resort** in Bartlett, the celebrated **Wildcat Mountain** in Pinkham Notch, the celebrated **Mount Washington Cog Railway** (the celebrated 1869-built mountain-climbing cog railway — among the celebrated oldest in the world), and the celebrated **Storyland** family theme park in Glen.

Note: Carroll County effective property tax rates run approximately **1.10%** — **among the lowest in New Hampshire**. The celebrated reason: substantial White Mountain seasonal vacation-home property tax base + low year-round population (just 50,000 residents but ~1 million summer visitors and substantial seasonal home owners). Combined town mill rates: Conway 14 mills, **Wolfeboro at 7 mills** is **among the lowest in New Hampshire**, Jackson 10 mills (~1.0% effective). Median home values around $525K (the second-highest in NH after Rockingham — substantial vacation-home premium) combined with the lower effective rate produce median annual bills around $5,775.

Note: For relocation buyers: Carroll County offers **the premier White Mountains + Lake Winnipesaukee eastern shore + seasonal vacation-home northern New Hampshire** option — substantial seasonal recreation and vacation-home economy, the celebrated White Mountain National Forest (the celebrated 800,000-acre national forest spanning Carroll + Coos + Grafton counties), exceptional outdoor recreation (the celebrated **Mt. Washington Auto Road** since 1861, the celebrated **Mount Washington Cog Railway** since 1869, celebrated Attitash + Wildcat + Cranmore + Cannon ski resorts), the celebrated **North Conway outlet shopping** (~$50/year-round of celebrated discount retail), and reasonable Boston commute (Conway to Boston ~3 hr via Route 16). The trade-off: substantial seasonal population variation (Conway-area population swells from ~50K year-round to ~200K+ in summer-and-winter), aggressive Memorial Day-Labor Day-Columbus Day-ski season traffic on celebrated Route 16 + Route 302, distance from major NH urban centers (Conway to Manchester ~2 hr).

Deductions and exemptions for 2026

New Hampshire homeowner property tax relief operates through several mechanisms — but with a critical caveat: relief is town-administered, not state-administered. NH towns/cities (234 total) are the assessing entity. State law sets minimum exemptions and credits; towns may (and most do) increase them substantially. The primary mechanisms are: (1) the Town-Option Elderly Exemption (RSA 72:39-a/b, age-tier AV reductions), (2) the Veterans' Tax Credits (RSA 72:28 standard, RSA 72:35 disabled — DIRECT tax credits, not AV reductions), (3) the SAH/SHA Specially Adapted Housing Exemption (RSA 72:36-a — narrow full exemption), and (4) the Current Use Assessment (RSA 79-A — for qualifying farm/forest land at use value rather than market value).

Town-Option Elderly Exemption (RSA 72:39-a/b)

Every NH town/city sets its own age-tier AV reduction amounts and income/asset eligibility limits. Typical structure: 3 age tiers (65-74, 75-79, 80+) with progressively larger AV reductions; income limit typically $40,000-$60,000 single or $50,000-$80,000 married; asset limit typically $100,000-$200,000 (excluding home). Affluent towns offer substantially larger exemptions: Hanover offers $200K AV reduction for 80+ (saves ~$3,000+/year at Hanover's mill rate), Concord offers tiered $50K-$130K, Manchester offers $75K-$135K. Other towns offer modest $25K-$50K reductions. Apply with town assessor between January 1 and April 15. Annual recertification required for income-tested programs.

Veterans' Tax Credits (RSA 72:28 + RSA 72:35)

Critical distinction: NH credits are DIRECT TAX CREDITS (subtracted from the bill), not AV reductions. Structure: (1) Standard Veterans' Tax Credit (RSA 72:28) — wartime vets, $50 state minimum, towns adopt $51-$750 (most towns at $500-$750). (2) All Veterans' Tax Credit (RSA 72:28-b) — all 90-day vets, similar $50-$750 range; cannot stack with RSA 72:28. (3) Total/Permanently Disabled Service-Connected Vet Credit (RSA 72:35) — 100% P&T vets, $700 state minimum, towns adopt up to $4,000-$5,000 (Londonderry adopted $5,000 starting 2026 tax year, several towns at $4,000). (4) Surviving Spouse of KIA (RSA 72:29-a) — $700-$2,000 town option. NH does NOT join the categorical full-exemption states — treatment is town-by-town with credit amounts varying $700-$5,000.

SAH/SHA Specially Adapted Housing Exemption (RSA 72:36-a)

FULL property tax exemption for 100% P&T disabled vets with VA-funded specially adapted homes (Specially Adapted Housing or Special Home Adaptation grants). Very narrow applicability — only qualifying severely disabled vets with VA-adapted homes. NOT a general full exemption.

Current Use Assessment (RSA 79-A)

Qualifying farm, forest, and unimproved land may be assessed at "current use" value (productive value) rather than market value. Substantial reduction — a 20-acre wooded parcel with $200K market value might be assessed at $3K under current use. Requires application + 10-acre minimum (mostly). Land-use change tax applies if removed from current use (10% of full market value).

Appealing your assessment

New Hampshire property tax appeals follow a 3-tier process. Level 1: Town Board of Selectmen / Town Assessor. File written appeal by March 1 (or within 60 days of bill mailing if later). Present comparable sales, recent appraisals, or condition documentation. Most appeals are resolved informally with the town. Level 2: NH Board of Tax and Land Appeals (BTLA) OR Superior Court. If unresolved with town, appeal to BTLA or Superior Court by September 1. BTLA is faster and cheaper (no filing fee). Level 3: NH Supreme Court. Most appeals are resolved at Level 1 or 2. Tax cycle: bills issued in 2 halves (first ~July, second ~December). Important: filing the BTLA appeal during the 5-year reassessment year is the most efficient path — pre-reassessment AVs cannot be challenged.

Cities and towns in Carroll County

Carroll County contains 8 incorporated municipalities, ranging from Ossipee to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Carroll County is subject to Carroll County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Conway	town	10,000
Wolfeboro	town	6,000
Ossipee County seat	town	4,500
Bartlett	town	3,000
Tamworth	town	3,000
Tuftonboro	town	2,500
North Conway	Census-designated place	2,000
Jackson	town	1,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Ossipee tax district. Other cities in Carroll County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Carroll County + Town Assessors (NH towns assess; White Mountains + Mt. Washington) before relying on any estimate.

Frequently asked questions

When are New Hampshire property taxes due?

NH property tax bills are issued in 2 halves. The first bill (~July) is estimated at half of the prior-year tax. The second bill (~December) "trues up" at the final tax rate set by the NH Department of Revenue Administration (DRA). Due dates vary by town — most are due July 1 + December 1 or similar split. Late payments accrue 8% interest. Most homeowners pay through escrow via mortgage servicer.

Why does NH have such high property taxes?

New Hampshire has NO state income tax + NO state sales tax — property tax does virtually all state-and-local revenue work. The Interest & Dividend (I&D) tax is also being phased out (1% in 2026, eliminated 2027), making NH effectively income-tax-free starting 2027. The trade-off: NH's property tax burden ranks among the top 5 highest in the US (~1.93% statewide median). The celebrated "NH advantage" — the no-income/no-sales-tax structure — must be weighed against the correspondingly high property tax burden. For high-income earners, the trade-off generally favors NH (income tax savings exceed property tax premium); for lower-income earners, it may not.

What are the 4 components of the total mill rate?

Every NH property tax bill aggregates 4 separate rates: (1) Municipal rate — set by the town/city for general government services. (2) County rate — set by the county delegation for county services (jail, nursing home, registry of deeds). NH counties retain functional government. (3) Local school rate — set by the local school district (typically the LARGEST component, often 50-70% of total). (4) Statewide Education Property Tax (SWEPT) — $1.030/$1,000 for 2026 (RSA 76:3/76:8). The total mill rate visible on your tax bill is the sum of these 4 components.

Why do NH mill rates vary so dramatically between towns?

Among NH's 234 cities, towns, and unincorporated places, mill rates range from approximately $5.73/$1,000 (New Castle) to over $38/$1,000 (Berlin, Claremont) — a 6-7x range. The variation reflects substantial town-by-town differences in: commercial-vs-residential tax base composition (towns with substantial commercial property = lower residential rates), local school spending levels (school is the LARGEST component), and population density. Affluent seacoast and lakefront towns (New Castle, Wolfeboro, Center Harbor, Hanover) have low mill rates because seasonal/commercial property carries a substantial share of the burden. Post-industrial cities and rural towns with declining commercial tax base (Berlin, Claremont, Newport, Concord) have high mill rates. For relocation buyers, mill rate matters far more than home value in determining your actual NH property tax burden.

How does the Town-Option Elderly Exemption work?

New Hampshire's Elderly Exemption (RSA 72:39-a/b) is a TOWN-OPTION program — every NH town/city sets its own age-tier AV reduction amounts and income/asset eligibility limits. Typical structure: 3 age tiers (65-74, 75-79, 80+) with progressively larger AV reductions; income limit typically $40,000-$60,000 single or $50,000-$80,000 married; asset limit typically $100,000-$200,000 (excluding home). Affluent towns offer substantially larger exemptions: Hanover offers $200K AV reduction for 80+ (saves ~$3,000+/year). Apply with town assessor between January 1 and April 15 (annual recertification required). Combined with NH's high effective rates, the exemption can produce substantial savings ($1,000-$5,000+ annually depending on town).

How do New Hampshire Veteran Tax Credits work?

Critical distinction: NH credits are DIRECT TAX CREDITS (subtracted from the bill), not AV reductions. (1) Standard Veterans' Tax Credit (RSA 72:28) — wartime vets, $50 state minimum, towns adopt $51-$750 (most towns at $500-$750). (2) All Veterans' Tax Credit (RSA 72:28-b) — all 90-day vets, similar $50-$750 range. (3) Total/Permanently Disabled Service-Connected Vet Credit (RSA 72:35) — 100% P&T vets, $700 state minimum, towns adopt up to $4,000-$5,000 (Londonderry adopted $5,000 starting 2026 tax year). (4) SAH/SHA Specially Adapted Housing (RSA 72:36-a) — FULL property tax exemption (very narrow — only 100% P&T vets with VA-funded specially adapted homes). NH does NOT join the categorical full-exemption states. Apply with town assessor (state form PA-29 + DD-214 + VA disability rating) by April 15.

How do I appeal my New Hampshire assessment?

NH property tax appeals follow a 3-tier process. Level 1: Town Board of Selectmen / Town Assessor. File written appeal by March 1 (or within 60 days of bill mailing). Level 2: NH Board of Tax and Land Appeals (BTLA) OR Superior Court. Appeal by September 1. BTLA is faster and cheaper (no filing fee). Level 3: NH Supreme Court. Most appeals are resolved at Level 1 or 2. Important: filing the BTLA appeal during the 5-year reassessment year is the most efficient path — pre-reassessment AVs cannot be challenged.

About Carroll County

Beyond the property tax — a few things you might not know about the place.

Weird fact

**Mt. Washington** (in Pinkham Notch, Coos County — but with substantial Carroll County tourism connections) is celebrated for **the highest non-tornadic wind speed ever observed by man on the surface of the earth** — **231 miles per hour**, recorded at the celebrated **Mt. Washington Observatory** at the celebrated 6,288-foot summit on **April 12, 1934**. The celebrated 1934 wind-speed record stood as the celebrated **world land surface wind speed record for 62 years** (1934-1996) — until the celebrated 1996 Tropical Cyclone Olivia produced 253 mph winds at celebrated Barrow Island, Australia. Mt. Washington is celebrated for **"the worst weather in the world"** — averaging **110 days per year of hurricane-force winds (75+ mph)**, **average annual snowfall of approximately 282 inches** (over 23 feet of snow), and celebrated **average annual temperature of just 27.2°F**. The celebrated **Mt. Washington Cog Railway** (built 1866-1869 by celebrated American inventor Sylvester Marsh — the world's **first mountain-climbing cog railway**, predating the celebrated Swiss alpine cog railways) operates daily from May-October with the celebrated steam-powered cog locomotives reaching the celebrated 6,288-foot summit in approximately 1 hour. The celebrated **Mt. Washington Auto Road** (built 1861, paved in 1855) is **the celebrated oldest man-made tourist attraction in the United States** — the celebrated 7.6-mile road climbs from celebrated Glen House at 1,600 feet to the celebrated 6,288-foot summit. The celebrated annual **Mt. Washington Auto Road Bicycle Hillclimb** every August is celebrated for being **the steepest road race in the world** (celebrated 12% average grade with celebrated 22% maximum grade sections).

Hometown hero

Wolfeboro celebrity summer residents + countless cultural figures

**Wolfeboro** is celebrated as **"the oldest summer resort in America"** — celebrated since **1768** when the celebrated **John Wentworth** (the celebrated 1767-1775 Royal Governor of New Hampshire, before he fled to Britain in 1775 during the celebrated American Revolution) built the celebrated first known summer home in the colonies on the shores of celebrated Lake Wentworth (named for him). The celebrated 258-year Wolfeboro summer-resort tradition has attracted celebrated summer residents including: **Mitt Romney** (the celebrated 2012 Republican presidential nominee — celebrated Wolfeboro lakefront mansion since 1997); **John Travolta** (the celebrated *Pulp Fiction* and *Grease* actor — celebrated Wolfeboro summer home connections); **Drew Bledsoe** (the celebrated former NFL quarterback); **Tom Brady** (the celebrated former New England Patriots quarterback — celebrated Wolfeboro summer home rumors); and dozens of celebrated New England professional and political figures. The celebrated **Wolfeboro Inn** (since 1812, the celebrated New Hampshire historic inn) is the celebrated downtown Wolfeboro landmark. **Other notable Carroll County figures** include **John Wentworth Jr.** (the celebrated NH Royal Governor) and **Daniel Webster** (the celebrated US statesman with celebrated New Hampshire connections, including White Mountain summer trips).

Biggest annual event

White Mountain ski season + Mt. Washington Cog + North Conway summer

The celebrated **White Mountain ski season** (typically December-April) draws celebrated millions of annual visitors to the celebrated **Cranmore Mountain Resort** in North Conway, the celebrated **Attitash Mountain Resort** in Bartlett, the celebrated **Wildcat Mountain** in Pinkham Notch, and adjacent **Cannon Mountain** in Franconia (Grafton County). The celebrated **Mt. Washington Cog Railway** (May-October daily) draws celebrated 100,000+ annual passengers to the celebrated 6,288-foot summit. The celebrated **North Conway outlet shopping** (year-round, anchored by celebrated Settlers Green Outlet Village + celebrated Tanger Outlets) draws celebrated millions of annual shoppers. The celebrated **Mt. Washington Auto Road Bicycle Hillclimb** (annual, third Saturday of August, since 1973) is the celebrated annual Mt. Washington bicycle race — drawing celebrated 600+ professional and amateur cyclists.

Property Tax in Carroll County, 2026