What is the property tax rate in Rockingham County?

The combined effective property tax rate in Rockingham County, New Hampshire is approximately 1.55%.

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

Property Tax in Rockingham County, 2026

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

Rockingham 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. Rockingham's representative effective rate is ~1.55%. 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. Rockingham's representative total mill rate is ~16 mills (~1.55% 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 Rockingham County rate breakdown (total mill rate per $1,000 of AV (100% FMV; muni + county + school + SWEPT), Brentwood district)

Taxing entity	Rate
Combined municipal + county + local school + SWEPT (Salem ~17 mills, Portsmouth ~14 mills, Hampton ~13 mills, New Castle ~5.73 mills × 100% AR; county avg ~1.55%)	15.5000
Combined total	15.5000

As of April 27, 2026 · From Rockingham County + Town Assessors (NH towns assess; Rockingham county seat at Brentwood).

Note: Rockingham County is **the New Hampshire Seacoast** — the celebrated 18-mile Atlantic coastline (the shortest of any US state) anchored by **Portsmouth** (~22K, the celebrated historic seaport founded 1623, one of the celebrated oldest US cities), **Salem** (~30K, the celebrated Massachusetts-border bedroom community on I-93 + Route 28), **Derry** (~34K), **Londonderry** (~26K), **Hampton** (~16K — celebrated Hampton Beach), **Exeter** (~16K — celebrated home to **Phillips Exeter Academy** the celebrated American boarding school founded 1781), Windham (~16K), Stratham (~7K), and dozens of other celebrated Seacoast and southern NH towns. Major employment includes the celebrated **Portsmouth Naval Shipyard** (technically across the Piscataqua River in Kittery, ME — but Portsmouth-based identity, ~7,000 employees building/maintaining US Navy nuclear submarines), substantial healthcare (Wentworth-Douglass Hospital, Exeter Hospital), the celebrated **Phillips Exeter Academy** (the celebrated American boarding school, ~1,100 students — alumni include Mark Zuckerberg, John Irving, Daniel Webster, and dozens of celebrated American figures), the celebrated **Pease Tradeport** (former Pease Air Force Base, redeveloped 1991, now hosting Liberty Mutual + dozens of major tenants), and substantial seasonal Hampton Beach tourism.

Note: Rockingham County effective property tax rates run approximately **1.55%** — among the lowest in New Hampshire. Combined town mill rates vary dramatically: **New Castle at $5.73/$1,000** is **the lowest in New Hampshire** (a celebrated affluent Seacoast island community), Portsmouth ~14 mills (~1.40% effective), Hampton ~13 mills, Salem ~17 mills, Derry ~26 mills (~2.60%, one of the higher rates in Rockingham). Median home values around $575K (the highest in New Hampshire, by far) combined with the lower effective rate produce median annual bills around $8,913.

Note: For relocation buyers: Rockingham County offers **the premier New Hampshire Seacoast + Massachusetts-border southern New Hampshire** option — substantial Boston-metro overflow population (Salem to Boston ~45 min via I-93, Portsmouth to Boston ~70 min via I-95), the celebrated NH advantage (no income/sales tax), the celebrated 18-mile Atlantic Seacoast (Hampton Beach + Rye + North Hampton + Seabrook), exceptional cultural amenities (the celebrated **Strawbery Banke Museum** in Portsmouth — the celebrated 10-acre living history museum, the celebrated 1623 Pannaway Plantation site), exceptional public schools in Bedford-equivalent affluent towns (Stratham, Hampton, Exeter, Windham, Hampton Falls), and reasonable Boston commute. The trade-off: among the highest absolute home prices in New England (Portsmouth median $850K+, New Castle median $1.5M+), substantial Hampton Beach summer tourism population, aggressive I-95 traffic Friday/Sunday during summer beach season.

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 Rockingham County

Rockingham County contains 9 incorporated municipalities, ranging from Brentwood 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 Rockingham County is subject to Rockingham County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Derry	town	34,000
Salem	town	30,000
Londonderry	town	26,000
Portsmouth	city	22,000
Hampton	town	16,000
Exeter	town	16,000
Windham	town	16,000
Stratham	town	7,500
Brentwood County seat	town	4,500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Brentwood tax district. Other cities in Rockingham 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 Rockingham County + Town Assessors (NH towns assess; Rockingham county seat at Brentwood) 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 Rockingham County

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

Weird fact

New Castle, NH is **the celebrated lowest-mill-rate municipality in New Hampshire** at **$5.73 per $1,000** (FY 2026) — a celebrated 6x lower than Manchester ($19.66) and approximately 12x lower than Hartford CT ($68.95). The celebrated reason: **New Castle is the smallest town in New Hampshire by area** (just 0.78 square miles — entirely on a celebrated island in the Piscataqua River + adjacent islands at the mouth of Portsmouth Harbor) AND has **substantial commercial-and-tourist tax base** (Wentworth-by-the-Sea Hotel + Fort Constitution Historic Site + the celebrated US Coast Guard Station Portsmouth Harbor + the celebrated New Castle Common). The celebrated **Wentworth-by-the-Sea Marriott Hotel & Spa** (built 1874, restored 2003) is the celebrated New Castle landmark — **the celebrated 1905 site where the Treaty of Portsmouth was negotiated** (ending the Russo-Japanese War, brokered by celebrated US President Theodore Roosevelt who won the celebrated 1906 Nobel Peace Prize for his celebrated mediation work). The celebrated New Castle median home value is approximately **$1.5 million** — the celebrated highest median in New Hampshire — but the celebrated low mill rate produces approximately **$8,500 median annual property tax bill** (the same as Hillsborough County's far-lower-value median). The celebrated New Castle structural feature: substantial summer-resident commercial property + few public services (no public school — students bused to Portsmouth) = celebrated low rate.

Hometown hero

Phillips Exeter Academy + Mark Zuckerberg + Daniel Webster + John Irving

**Phillips Exeter Academy** (in Exeter, founded 1781 by celebrated American merchant John Phillips) is **one of the most-celebrated American boarding schools** — alumni include some of the most-celebrated figures in American history. Notable Exeter alumni include: **Mark Zuckerberg** (the celebrated co-founder of Facebook/Meta, attended Exeter 2000-2002 — graduated valedictorian); **Daniel Webster** (1782-1852 — the celebrated 14th US Secretary of State, US Senator from Massachusetts and New Hampshire, and one of the celebrated 19th-century American orators — graduated Exeter 1796); **John Irving** (the celebrated American novelist of *The World According to Garp* 1978, *The Hotel New Hampshire* 1981, and *A Prayer for Owen Meany* 1989 — graduated Exeter 1961); **Ulysses S. Grant III** (grandson of celebrated Civil War general/18th US President Ulysses S. Grant — graduated Exeter); **Franklin Pierce** (1804-1869 — the celebrated 14th US President 1853-1857 — born in Hillsborough, NH but with celebrated Exeter connections); and dozens of celebrated American politicians, authors, scientists, and business leaders. **Other notable Rockingham County figures** include **Daniel Webster** (born in Salisbury, NH but with celebrated Exeter Academy connections), **Sarah Silverman** (raised in Bedford NH but celebrated for her Manchester-area upbringing, see Hillsborough County), and **Adam Sandler** (raised in Manchester — see Hillsborough).

Biggest annual event

NH First-in-the-Nation Presidential Primary + Hampton Beach summer + Strawbery Banke Christmas

The celebrated **NH First-in-the-Nation Presidential Primary** every 4 years draws all major US presidential candidates to Rockingham County for celebrated retail-politics campaigning — including diner stops, town hall meetings, and celebrated meet-and-greets at Portsmouth, Exeter, and Salem venues. The celebrated **Hampton Beach** summer season (Memorial Day through Labor Day) draws approximately **3 million annual visitors** to the celebrated 3-mile beach + the celebrated Hampton Beach Casino Ballroom + the celebrated annual Hampton Beach Sand Sculpting Classic (every June since 2000 — drawing 100,000+ attendees). The celebrated **Strawbery Banke Museum Candlelight Stroll** (annual, December at the celebrated 10-acre living history museum in Portsmouth) is the celebrated annual NH holiday tradition — drawing celebrated 25,000+ attendees over 9 evenings.

Property Tax in Rockingham County, 2026