What is the property tax rate in Hillsborough County?

The combined effective property tax rate in Hillsborough County, New Hampshire is approximately 1.95%.

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

Property Tax in Hillsborough County, 2026

A calculator and field guide for Manchester-area homeowners — and for anyone considering a move to Hillsborough 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).

Hillsborough 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. Hillsborough's representative effective rate is ~1.95%. 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. Hillsborough's representative total mill rate is ~20 mills (~1.95% 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 Hillsborough County rate breakdown (total mill rate per $1,000 of AV (100% FMV; muni + county + school + SWEPT), Manchester district)

Taxing entity	Rate
Combined municipal + county + local school + SWEPT (Manchester ~19.66 mills, Nashua ~17.48 mills, Bedford ~14 mills × 100% AR; county avg ~1.95% effective)	19.5000
Combined total	19.5000

As of April 27, 2026 · From Hillsborough County + Town Assessors (NH towns assess; county portion ~$1-2/$1000).

Note: Hillsborough County is **the most-populous county in New Hampshire** (~422K residents — approximately 30% of the state's population), anchored by **Manchester** (~115K — the largest city in New Hampshire and the celebrated Merrimack River mill town that gives the county its industrial-heritage identity), **Nashua** (~91K — the second-largest city in NH, frequently ranked among the celebrated "best small cities to live in" by *Money* magazine), **Bedford** (~24K — affluent Manchester suburb with celebrated public schools), **Merrimack** (~26K — home to Anheuser-Busch brewery + Fidelity Investments' largest NH operation), Goffstown (~18K), Hudson (~25K), Milford (~16K), and Amherst (~12K). Major employment includes substantial healthcare (Catholic Medical Center + Elliot Hospital in Manchester — the celebrated regional medical centers), substantial financial services (Fidelity Investments' Merrimack campus + BAE Systems' Nashua defense electronics campus), advanced manufacturing (BAE, Sig Sauer firearms in Newington, dozens of others), and the celebrated **Saint Anselm College** in Goffstown (~2,000 students — the celebrated Catholic liberal arts college that hosts every-cycle US Presidential primary debates).

Note: Hillsborough County effective property tax rates run approximately **1.95%** — moderate by New Hampshire standards. Combined town mill rates: Manchester 19.66 mills (~1.97% effective), Nashua 17.48 mills (~1.75%), Bedford ~14 mills (~1.40%). New Hampshire assesses at 100% of fair market value, so the mill rate equals the effective rate divided by 1,000. Median home values around $435K combined with the moderate effective rate produce median annual bills around $8,483.

Note: For relocation buyers: Hillsborough County offers **the premier Manchester-Nashua I-93 corridor + southern New Hampshire** option — substantial Boston-metro overflow population (Manchester to Boston ~55 min via I-93, Nashua to Boston ~50 min), the celebrated **"NH advantage"** (no income tax + no sales tax — celebrated in countless NH-Massachusetts border real estate marketing), exceptional public schools in Bedford/Amherst/Hollis, the celebrated Manchester-Boston Regional Airport, and substantial Fidelity/BAE/Anheuser-Busch employment cluster. The trade-off: among the highest property tax burdens in the United States (Manchester median bill ~$5,500-$6,500 on a $300K home), persistent Manchester city economic-and-racial disparity (post-mill-town deindustrialization), aggressive I-93 traffic during Boston-commuter rush hour. New Hampshire holds the celebrated **first-in-the-nation US Presidential primary** every 4 years — primary night festivities concentrated in Manchester at the Radisson hotel + Saint Anselm College.

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 Hillsborough County

Hillsborough County contains 8 incorporated municipalities, ranging from Manchester 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 Hillsborough County is subject to Hillsborough County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Manchester County seat	city	115,000
Nashua	city	91,000
Merrimack	town	26,000
Hudson	town	25,000
Bedford	town	24,000
Goffstown	town	18,000
Milford	town	16,000
Amherst	town	12,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Manchester tax district. Other cities in Hillsborough 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 Hillsborough County + Town Assessors (NH towns assess; county portion ~$1-2/$1000) 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 Hillsborough County

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

Weird fact

Manchester is **the celebrated home of the world's largest cotton mill complex** — the **Amoskeag Manufacturing Company** mill yard along the Merrimack River in downtown Manchester. At its peak in 1915, Amoskeag was **the largest cotton-textile manufacturing complex in the world** — employing approximately **17,000 workers** and producing approximately **500 miles of cotton cloth daily** in over **30 mill buildings** spanning approximately **1.5 miles** along the celebrated Merrimack River. The Amoskeag mill yard's iconic red-brick architecture (designed in the celebrated 19th-century New England mill-town style by celebrated architect Ezra B. Childs) still dominates downtown Manchester — preserved today as the **Amoskeag Millyard** mixed-use redevelopment featuring loft apartments, restaurants, the celebrated **Millyard Museum**, and substantial office space. Amoskeag declined precipitously after WWI, faced bankruptcy in 1936, and finally closed in 1936 — but the celebrated Manchester mill heritage remains the celebrated cultural-economic foundation of New Hampshire's largest city. Manchester's celebrated 1838-platted "Mill District" street grid (oriented along the celebrated Merrimack River bend) remains intact 188 years later.

Hometown hero

Adam Sandler + Sarah Silverman + countless NH cultural figures

**Adam Sandler** (born 1966 in Brooklyn, raised in Manchester, NH) — the celebrated American actor, comedian, screenwriter, and producer — grew up in Manchester from age 5 (his family moved there in 1971) and graduated from **Manchester Central High School** in 1984. Sandler's celebrated Manchester upbringing has informed countless of his celebrated comedic roles — including the celebrated "Happy Gilmore" (1996), "The Wedding Singer" (1998), "Big Daddy" (1999), "Mr. Deeds" (2002), and the celebrated "Sandman" production company that has produced 60+ films. **Sarah Silverman** (born 1970 in Bedford, NH — adjacent Manchester) — the celebrated American comedian and actress — was raised in Bedford and Manchester, attended **Bedford High School**, and graduated from **NYU's Tisch School of the Arts**. Silverman's celebrated comedy specials (including the celebrated 2005 *Jesus is Magic* film and her celebrated 2013-2017 Hulu series *I Love You, America*) have made her one of the celebrated American comedians of her generation. **Other notable Hillsborough County figures** include **Ronnie James Dio** (1942-2010 — the celebrated heavy-metal vocalist of Black Sabbath, Rainbow, and Dio, born in Portsmouth but raised in Cortland, NY), **Mandy Moore** (born 1984 in Nashua but raised in Florida — the celebrated singer-actress), and **Seth Meyers** (the celebrated Saturday Night Live + Late Night with Seth Meyers host, born 1973 in Evanston, IL but raised in Bedford, NH from age 6).

Biggest annual event

NH First-in-the-Nation Presidential Primary + Saint Anselm primary debates + Amoskeag Riverwalk

New Hampshire holds the celebrated **First-in-the-Nation US Presidential Primary** every 4 years — celebrated by state law (RSA 653:9) to be at least 7 days before any other state's primary. The celebrated NH primary draws **all major US presidential candidates** to Hillsborough County for celebrated retail-politics campaigning — including diner stops, town hall meetings, and the celebrated **Saint Anselm College in Goffstown primary debates** (which have been held at Saint Anselm for every primary cycle since 1976 — drawing celebrated international media attendance and 1,000+ in-person attendees). The celebrated **Manchester Radisson hotel** is the celebrated traditional primary-night festivities venue. The celebrated **Amoskeag Riverwalk** along the Merrimack River in downtown Manchester is a celebrated 1.5-mile pedestrian path connecting the celebrated 19th-century Amoskeag Millyard with the celebrated Currier Museum of Art (the celebrated American art museum founded 1929).

Property Tax in Hillsborough County, 2026