What is the property tax rate in Merrimack County?

The combined effective property tax rate in Merrimack County, New Hampshire is approximately 2.45%.

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

Property Tax in Merrimack County, 2026

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

Merrimack 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. Merrimack's representative effective rate is ~2.45%. 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. Merrimack's representative total mill rate is ~25 mills (~2.45% 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 Merrimack County rate breakdown (total mill rate per $1,000 of AV (100% FMV; muni + county + school + SWEPT), Concord district)

Taxing entity	Rate
Combined municipal + county + local school + SWEPT (Concord ~26.85 mills among highest in NH at $26.85, Bow ~21 mills, Hooksett ~22 mills × 100% AR; county avg ~2.45%)	24.5000
Combined total	24.5000

As of April 27, 2026 · From Merrimack County + Town Assessors (NH towns assess; Concord = state capital).

Note: Merrimack County is **home to Concord** (~44K) — **the capital of New Hampshire** since 1808. The celebrated **New Hampshire State House** (in downtown Concord, completed 1819) is **the oldest US state capitol building still in continuous legislative use** (the celebrated continuously-used state legislative chamber). Anchored by Concord, **Bow** (~8K — affluent Concord suburb), **Hooksett** (~14K — celebrated I-93 commercial corridor), Pembroke (~7K), Boscawen (~4K — home to the celebrated **NH State Prison for Men**), **Loudon** (~5K — home to **NH Motor Speedway** the celebrated NASCAR racetrack with 88,000 capacity), Henniker (~5K — home to **New England College** ~2,000 students), Hopkinton, and the celebrated **Pleasant Lake** region. Major employment includes substantial NH state government (the celebrated state capital), the celebrated **Concord Hospital** (the celebrated regional medical center), the celebrated **Saint Paul's School** in Concord (the celebrated American boarding school founded 1856, ~600 students — alumni include US Senator John Kerry, FBI Director Robert Mueller, dozens of celebrated American figures), **Granite State College** (in Concord), and the celebrated **NH Motor Speedway** in Loudon (the celebrated annual NASCAR Cup Series races draw 88,000+ attendees per race).

Note: Merrimack County effective property tax rates run approximately **2.45%** — **among the highest in New Hampshire** (and the United States). **Concord at 26.85 mills** is **among the highest in New Hampshire** for a city its size (~2.69% effective on a typical home). The combination of state-government-heavy tax-exempt property + Concord School District spending produces high mill rates. Median home values around $385K combined with the high effective rate produce median annual bills around $9,433.

Note: For relocation buyers: Merrimack County offers **the premier state-capital + Concord + central New Hampshire** option — substantial NH state government employment, the celebrated NH State House cultural-historical heritage, the celebrated **Saint Paul's School** (one of the most-prestigious American boarding schools), the celebrated NH Motor Speedway NASCAR culture, exceptional outdoor recreation (the celebrated Pleasant Lake region, the celebrated Mount Kearsarge), and reasonable Manchester commute (Concord to Manchester ~25 min via I-93). The trade-off: among the highest property tax burdens in the United States (Concord median bill ~$10,000 on a $375K home), persistent Concord population stagnation (peaked at ~45K decades ago), substantial state-government bureaucratic culture.

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 Merrimack County

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

City or town	Type	Population (2020)
Concord County seat	city	44,000
Hooksett	town	14,000
Bow	town	8,000
Pembroke	town	7,000
Hopkinton	town	5,500
Loudon	town	5,000
Henniker	town	5,000
Boscawen	town	4,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Concord tax district. Other cities in Merrimack 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 Merrimack County + Town Assessors (NH towns assess; Concord = state capital) 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 Merrimack County

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

Weird fact

The **New Hampshire State House** (in downtown Concord, completed 1819 — designed by celebrated American architect Stuart Park) is **the oldest US state capitol building in which a state legislature still continuously meets in its original chambers** — the celebrated NH House of Representatives chamber and NH Senate chamber have been in continuous legislative use for **over 200 years** (1819-2026, 207 years and counting). The celebrated NH House of Representatives is also celebrated for being **the third-largest deliberative legislative body in the English-speaking world** (after only the UK House of Commons and the US House of Representatives) — with **400 representatives** for ~1.4 million NH residents (approximately **1 representative per 3,500 residents** — the most representative-dense state legislature in the United States by far). The celebrated NH House members are paid only $100 per year + mileage (one of the celebrated lowest legislator salaries in the United States, unchanged since 1889) — the celebrated NH "citizen legislator" tradition. The celebrated NH State House grounds in downtown Concord feature the celebrated 1819 gold-domed Greek Revival building, the celebrated 1903 NH Hall of Flags, and the celebrated NH Capitol bronze monuments to celebrated NH political figures including Daniel Webster and Franklin Pierce.

Hometown hero

Saint Paul's School + Franklin Pierce + countless celebrated NH figures

**Franklin Pierce** (1804-1869) — **the 14th US President** (1853-1857) — was born in **Hillsborough, NH** (just over the Merrimack County line in Hillsborough County) and lived the latter part of his celebrated life in **Concord, NH**. Pierce served as US Senator from NH (1837-1842), then served as a brigadier general in the celebrated Mexican-American War (1846-1848), before being elected the 14th US President in 1852. Pierce's celebrated administration is celebrated (and controversial) for: (1) supporting the celebrated 1854 Kansas-Nebraska Act (which inflamed pre-Civil-War sectional tensions); (2) the celebrated 1853 Gadsden Purchase (acquiring southern Arizona/New Mexico); and (3) negotiating the celebrated US-Japan Treaty of Kanagawa 1854 (opening Japan to American trade). Pierce's celebrated burial place is the **Old North Cemetery in Concord, NH**. **Saint Paul's School** (in Concord, founded 1856 — celebrated as an American Episcopal preparatory boarding school) has produced an extraordinary number of celebrated American figures including: **John Kerry** (former US Secretary of State, US Senator, 2004 Democratic presidential nominee — graduated SPS 1962); **Robert Mueller** (former FBI Director and celebrated 2017-2019 special counsel — graduated SPS 1962, classmate of Kerry); **Michael Steinhardt** (the celebrated billionaire hedge fund manager); **William Weld** (former Governor of Massachusetts); **John Astin** (the celebrated *Addams Family* actor); **Garry Trudeau** (the celebrated *Doonesbury* comic strip creator); and **Owen Wilson** + **Luke Wilson** (the celebrated brother actors). **Other notable Merrimack County figures** include **NH Governor Kelly Ayotte** (current NH Governor, formerly US Senator) who lived in Nashua but works at the State House.

Biggest annual event

NH State House primary tradition + NH Motor Speedway NASCAR + NH Highland Games

The celebrated **NH First-in-the-Nation Presidential Primary** every 4 years brings substantial celebrated retail-politics activity to Concord — including the celebrated **NH Secretary of State filing room at the State House** where every major US presidential candidate must personally file primary papers (the celebrated tradition since 1916). The celebrated **NH Motor Speedway** in Loudon hosts **2 annual NASCAR Cup Series races** (typically in July and September) — drawing approximately **88,000 attendees per race** for the celebrated New Hampshire 301 (July) and the celebrated NASCAR Loudon Classic. The celebrated **NH Highland Games and Festival** (annual, third weekend of September at Loon Mountain — adjacent Grafton County, but with substantial Concord-area attendance, since 1976) is **one of the largest annual Highland Games and Scottish festivals in the United States** — drawing celebrated 40,000+ attendees over 3 days.

Property Tax in Merrimack County, 2026