Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 GENERAL INSTRUCTIONS HOW DO I QUALIFY? How do I qualify for Low and Moderate Income Homeowners Property Tax Relief? You must own or have an interest in a homestead subject to the State Education Property Tax and reside in such homestead on April 1 of the year for which the claim for relief is made and have a total household income of (1) $37,000 or less if a single person or (2) $47,000 or less if married or head of a NH household. ATTACHMENTS This completed claim must be submitted with copies of your 2023 federal income tax return, the entire actual final 2023 property tax bill indicating assessed value (this is the tax bill that was mailed to you between October and December of 2023 in most cases), a copy of your trust document if property is held by a trust and any explanatory statements, if necessary. This claim for relief must be postmarked no earlier than May 1, 2024 and no later than June 30, 2024. DEFINITIONS "HOMESTEAD" means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant's principal place of residence and the claimant's domicile for purposes of RSA 654:1. "Homestead'' shall not include land and buildings taxed under RSA 79-A or land and buildings or the portion of land and buildings rented or used for commercial or industrial purposes. The term "owned'' includes: a) A vendee in possession under a land contract; b) One or more joint tenants or tenants in common; or c) A person who has equitable title, or the beneficial interest for life in the homestead. "HOUSEHOLD INCOME" means the sum of the adjusted gross income for federal income tax purposes of the claimant and any adult member of the claimant's household who resides in the homestead for which a claim is made. "Household income'' shall also include all income of any trust through which the claimant holds equitable title, or the beneficial interest for life, in the homestead. "HEAD OF A NEW HAMPSHIRE HOUSEHOLD" means any person filing a federal income tax return as head of household or 2 or more adults who jointly share the benefit of the homestead. "New Hampshire Household" shall not include those adults who share the homestead under a landlord-tenant relationship. "ADULT" means a person who has attained the age of 18 years. APPEALS If your claim for tax relief is rejected in whole or in part, you may appeal in writing within 30 days from the date of the notice of rejection or the notice of relief to the Board of Tax and Land Appeals (BTLA). Please contact the BTLA for filing instructions. NEED HELP? Call for Low and Moderate Income Homeowners Property Tax Relief Assistance at (603) 230-5920. For more information or to check the status of your claim, visit us on the web at www.revenue.nh.gov/gtc. Hearing or speech impaired individuals may call TDD Access: Relay NH 1-800-735-2964. LINE-BY-LINE INSTRUCTIONS Continue onto page 2 for line-by-line instructions. DP-8 Instructions 2023 Version 3 06/2024 Page 1of 6 |
Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 LINE-BY-LINE INSTRUCTIONS STEP 1: NAME, ADDRESS, & SOCIAL SECURITY NUMBERS LINES 1 AND2 Enter the claimant’s Social Security Number and the Social Security Number of the co-claimant, if applicable. Do not list a deceased claimant. If a claimant listed on the tax bill is deceased, provide a copy of the death certificate. Social Security Numbers are required pursuant to RSA 198:57, VII and authorized by 42 U.S.C. Section 405(c) (2)(C)(i). Failure to provide Social Security Numbers will result in a denial of a claim. All documents shall be kept confidential. LINES 3 AND 4 Enter the name of the claimant and co-claimant who meet the residency and ownership criteria. If your name has changed on the final property tax bill due to marriage, civil union, divorce or other reason, attach a statement explaining the change. If the homestead is held in a trust, through which the claimant holds equitable title or beneficial interest for life in the homestead, attach a copy of the trust. If your final property tax bill names someone other than the claimant or co-claimant, or in addition to the claimant or co-claimant, attach a copy of the deed evidencing your ownership interest. If there are additional claimants, attach a list of their names and Social Security Numbers. LINES 5 AND 6 Enter the claimant's current mailing address (include PO Box if applicable). STEP 2: PROPERTY LOCATION - FROM YOUR FINAL 202 3PROPERTY TAX BILL LINE 7 Enter the name of the municipality (Town, City or Unincorporated place) where the homestead property is located. LINE 7(a) Check the box if multi-family dwelling. LINE 7(b) Enter the Map and Lot number of the homestead property from the property tax bill that is the subject of your claim. LINE 8 Check only one box. Check "Yes" if you resided in the homestead on April 1, 2023. Claimants on active duty in the US Armed Forces or temporarily away from the homestead, but maintaining the homestead as the primary domicile, are eligible and should check "Yes." LINE 9 Enter the address where you resided on April 1, 202 3if different than the address listed in Step 1. LINE 9(a) If additional names appear on your tax bill, other than the claimant/co-claimant, check "Yes" and attach a copy of the deed. This includes a homestead held by a trust and attach a copy of the trust. If not, check "No." If a claimant listed on the tax bill is deceased, provide a copy of the death certificate. STEP 3: ELIGIBILITY LINE 10 Check the table under which the claimant qualifies. If the claimant is a single person, the claimant qualifies under Table 1 (page 3). If the claimant is a married person or head of a NH household, the claimant qualifies under Table 2 (page 3). LINE 10(a) Check the box if any adult member of the NH household was not required to file a federal income tax return for 202 .3 LINE 10(b) Enter the sum of the total adjusted gross income from the 202 3Federal return, Line 11 or Telefile Worksheet for the claimant, co-claimant, and any other adult member of the NH household. Do not leave blank, if zero or negative, enter 0. LINE10(c) If the homestead is in the name of an income-bearing trust, enter the total taxable income from the 202 3Federal return 1041, Line 23. If the trust's taxable income is zero, enter 0. Do not leave blank, if zero or negative, enter 0. STOP: IF YOU ARE SINGLE AND YOUR TOTAL HOUSEHOLD INCOME IS GREATER THAN $37,000 YOU ARE NOT ELIGIBLE. IF YOU ARE A MARRIED PERSON OR HEAD OF A NH HOUSEHOLD AND THE TOTAL HOUSEHOLD INCOME IS GREATER THAN $47,000 YOU ARE NOT ELIGIBLE. LINE 11(a) Enter the total adjusted gross income of all adult members of the NH household who are not required to file a 202 3federal income tax return. If you are not required to file a federal income tax return, then your social security income is not includable on this line. Do not leave blank, if zero or negative, enter 0. LINE 11(b) Enter the sum of Lines 10(b), 10(c) and 11(a). If you checkedTable 1 (page 3)on Line 10 and Line 11(b) is greater than $37,000, or if you checkedTable 2 (page 3)on Line 10 and Line 11(b) is greater than $47,000,STOP you are not eligible for property tax relief and should not file this claim.Do not leave blank , if zero or negative, enter 0. FOR HELP OR TO CHECK THE STATUS OF YOUR CLAIM VISIT US ON THE WEB AT: www.revenue.nh.gov/gtc DP-8 Instructions 2023 Version 3 06/2024 Page 2of 6 |
Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 LINE-BY-LINE INSTRUCTIONS (continued) STEP 4: CALCULATE YOUR RELIEF AMOUNT LINE 12(a) DP-8 WORKSHEET LINE 12(a) LINE 12(a) CLAIMANT Enter the decimal percentage of ownership multiplied by the percentage of the (Example 1) (Example 2) LINE 12(a) homestead property used as the claimants’ princip alresidence and domicile. 1. % Ownership 1.00 1.00 Homestead property shall not include land and buildings taxed under RSA 79-A (current use), or land and buildings or a portion of land and buildings rented or 2. % Homestead Property x 1.00 x .50 x used for commercial or industrial purposes, such as the business portion claimed on the IRS Federal Form 8829 (Expenses for Business Use of Your Home). To 3. Line 12(a) decimal % 1.00 .50 calculate the decimal percentage to be entered on Line 12(a), complete the DP-8 (Line 1 x Line 2) Worksheet to the right. (e.g., 50% = .50 and 100% = 1.00) If you are filling this form out on your computer, after you enter the the net assessed value of the property on Line 12(b), you can tab through the remaining fields and the form will calculate the tax relief amount for you based on the information you provided in the previous fields. LINE 12(b) Enter the total assessed value of the homestead from the final 202 3property tax bill, after deducting any applicable exemption(s) granted by your municipality, such as an elderly exemption or an exemption for the blind. LINE 12(c) Enter the total of Line 12(a) multiplied by Line 12(b). LINE 12(d) Enter the number for your municipality (Town or City) from Table 3, Column C onpage 5or 6. This is the equalized value of property for your Town or City. Line 12(e) Enter the smaller amount of either Line 12(c) or Line 12(d). LINE 13 Enter the total of Line 12(e) divided by 1,000. LINE 14 Enter the State Education Property Tax rate from Table 3, Column B, page 5or. 6 LINE 15 Enter the total of Line 13 multiplied by Line 14. LINE 16 Go to page 5. Find your income range from Table 1, Column A, page or3 Table 2, Column A, page 3 then enter on Line 16 the decimal number found inColumn B next to your income range. LINE 17 Enter the total of Line 15 multiplied by Line 16. STEP 5: COPIES & SIGNATURE(S) Under penalties of criminal prosecution, the claimant and co-claimant, if applicable, must sign and date the claim to declare (1) ownership and residence of the homestead property, and telephone number (2) that the claim is made in good faith, and (3) that the facts contained in the claim are true and complete. Only one claim may be filed for a single homestead. TABLES FOR 2023 TABLE 2 TABLE 1 MARRIED PERSON OR SINGLE PERSON HEAD OF NH HOUSEHOLD COLUMN A COLUMN A HOUSEHOLD INCOME COLUMN B HOUSEHOLD INCOME COLUMN B DECIMAL NUMBER DECIMAL NUMBER FROM TO FROM TO $ $ 0 $23,099.99 1.00 $ $ 0 $29,399.99 1.00 $23,100 $27,799.99 .60 $29,400 $35,299.99 .60 $27,800 $32,399.99 .40 $35,300 $41,099.99 .40 $32,400 $37,000 .20 $41,100 $47,000 .20 $37,000.01 AND GREATER YOU DO NOT QUALIFY $47,000.01 AND GREATER YOU DO NOT QUALIFY DP-8 Instructions 2023 Version 3 06/2024 Page 3of 6 |
Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 LINE-BY-LINE INSTRUCTIONS (continued) BELOW IS A SAMPLE PORTION OF AN APPLICATION DP-8 Instructions 2023 Version 3 06/2024 Page 4of 6 |
Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 LINE-BY-LINE INSTRUCTIONS (continued) TABLE 3 FOR 2023 If your municipality appeals the ratios used to determine the number in Column C, the Department will recalculate your tax relief based on any corrected numbers. COLUMN COLUMN COLUMN COLUMN A B C A B C A B C A B C ACWORTH 1.86 145,640CANAAN 1.50 161,480DURHAM 1.39 205,700HAMPTON 1.89 137,720 ALBANY 1.77 137,720CANDIA 1.80 142,560EAST KINGSTON 1.74 153,340HAMPTON FALLS 1.09 215,600 ALEXANDRIA 1.46 161,920 CANTERBURY 1.48 153,120 EASTON 1.96 135,300 HANCOCK 1.55 157,080 ALLENSTOWN 1.25 201,960CARROLL 1.50 188,320EATON 1.48 167,640HANOVER 1.52 151,800 ALSTEAD 1.63 144,980 CENTER HARBOR 1.37 173,800 EFFINGHAM 1.79 139,040 HARRISVILLE 1.34 225,060 ALTON 1.73 128,040 CHANDLER'S PURCHASE 1.57 232,540 ELLSWORTH 1.58 138,600 HART'S LOCATION 1.67 192,280 AMHERST 1.54 163,900 CHARLESTOWN 1.64 139,260 ENFIELD 1.97 126,280 HAVERHILL 1.59 127,380 ANDOVER 1.78 135,520 CHATHAM 1.87 150,480 EPPING 1.74 138,600 HEBRON 1.47 159,940 ANTRIM 1.24 202,180 CHESTER 1.80 138,820 EPSOM 1.81 132,440 HENNIKER 1.27 202,400 ASHLAND 1.31 214,500CHESTERFIELD 1.69 156,200ERROL 1.30 209,880HILL 1.87 117,480 ATKINSON 1.42 183,480 CHICHESTER 1.14 219,340 ERVING'S GRANT 1.70 232,540 HILLSBOROUGH 1.87 131,120 ATKINSON & GILMANTON 1.43 232,540 CLAREMONT 1.19 203,060 EXETER 1.87 139,920 HINSDALE 1.49 182,160 AUBURN 1.22 214,720 CLARKSVILLE 2.45 102,960 FARMINGTON 1.91 131,780 HOLDERNESS 1.13 215,820 BARNSTEAD 1.11 214,060 COLEBROOK 1.64 114,840 FITZWILLIAM 1.13 192,280 HOLLIS 1.23 201,960 BARRINGTON 1.20 208,560 COLUMBIA 1.91 119,460 FRANCESTOWN 1.79 123,420 HOOKSETT 1.24 215,160 BARTLETT 1.23 199,100 CONCORD (ConcSchDist) 1.57 157,740 FRANCONIA 1.47 149,820 HOPKINTON 1.82 137,720 BATH 1.51 171,380 CONCORD (MerrVlySchDist) 1.55 157,740 FRANKLIN 1.19 205,260 HUDSON 1.29 190,740 BEAN'S GRANT 0.00 232,540 CONWAY 1.18 215,160 FREEDOM 1.90 127,600 JACKSON 1.87 132,440 BEAN'S PURCHASE * 0.00 232,540 CORNISH 1.77 133,320 FREMONT 1.82 139,920 JAFFREY 1.98 125,620 BEDFORD 1.26 211,420 CRAWFORD'S PURCHASE 0.95 232,540 GILFORD 1.20 211,200 JEFFERSON 1.53 146,300 BELMONT 1.25 194,700 CROYDON 1.50 161,260 GILMANTON 1.83 129,800 KEENE 1.57 161,480 BENNINGTON 1.97 124,960 CUTT'S GRANT 0.00 232,540 GILSUM 1.69 145,640 KENSINGTON 1.07 221,760 BENTON 0.91 229,900 DALTON 1.27 194,480 GOFFSTOWN 1.31 206,360 KILKENNY 0.00 232,540 BERLIN 1.23 198,880 DANBURY 1.46 165,000 GORHAM 1.26 191,400 KINGSTON 1.21 207,900 BETHLEHEM 1.14 194,920 DANVILLE 1.53 152,900 GOSHEN 1.77 128,040 LACONIA 1.20 186,560 BOSCAWEN 1.05 221,980 DEERFIELD 1.65 139,480 GRAFTON 1.73 135,960 LANCASTER 1.26 215,160 BOW 1.76 137,500DEERING 1.78 138,160GRANTHAM 1.33 173,800LANDAFF 1.45 95,920 BRADFORD 1.77 165,000 DERRY 1.41 189,420 GREENFIELD 1.85 129,580 LANGDON 1.41 149,820 BRENTWOOD 1.77 145,640 DIX GRANT 1.29 232,540 GREENLAND 1.23 212,080 LEBANON 1.51 176,880 BRIDGEWATER 1.96 123,640 DIXVILLE 1.35 232,540 GREEN'S GRANT 1.54 232,540 LEE 1.50 157,520 BRISTOL 2.00 119,240 DORCHESTER 1.92 138,820 GREENVILLE 1.08 223,740 LEMPSTER 1.77 128,920 BROOKFIELD 1.70 137,940 DOVER 1.26 196,900 GROTON 1.44 184,360 LINCOLN 1.45 138,380 BROOKLINE 1.12 217,360 DUBLIN 1.65 131,780 HADLEY'S PURCHASE 0.00 232,540 LISBON 2.23 118,580 CAMBRIDGE 1.30 232,540 DUMMER 1.69 114,840 HALE'S LOCATION 1.68 154,660 LITCHFIELD 1.71 156,640 CAMPTON 2.13 98,340 DUNBARTON 1.82 135,960 HAMPSTEAD 1.82 143,000 LITTLETON 1.82 133,320 DP-8 Instructions 2023 Page 5of 6 Version 3 06/2024 |
Enlarge image | LOW AND MODERATE New Hampshire 202 3 INCOME HOMEOWNERS Department of PROPERTY TAX RELIEF Revenue Administration DP-8 LINE-BY-LINE INSTRUCTIONS (continued) TABLE 3 FOR 2023 (continued) If your municipality appeals the ratios used to determine the number in Column C, the Department will recalculate your tax relief based on any corrected numbers. COLUMN COLUMN COLUMN COLUMN A B C A B C A B C A B C LIVERMORE 1.04 220,000 NEW IPSWICH 1.81 135,740 RICHMOND 1.15 186,780 SURRY 1.25 220,440 LONDONDERRY 1.24 198,660 NEW LONDON 1.19 212,520 RINDGE 1.82 129,360 SUTTON 1.89 134,200 LOUDON 1.57 157,740 NEWBURY 1.41 131,340 ROCHESTER 2.00 130,020 SWANZEY 1.81 127,600 LOW & BURBANK GR 0.00 232,540 NEWFIELDS 1.24 221,100 ROLLINSFORD 1.20 201,960 TAMWORTH 2.03 126,060 LYMAN 1.83 133,320 NEWINGTON 1.86 155,760 ROXBURY 1.77 152,900 TEMPLE 1.85 130,240 LYME 1.61 145,420 NEWMARKET 1.97 131,120 RUMNEY 2.31 128,260 THOM & MES PURCHASE 1.55 232,540 LYNDEBOROUGH 1.71 149,380 NEWPORT 1.23 199,760 RYE 1.41 146,520 THORNTON 1.70 120,340 MADBURY 1.79 145,200 NEWTON 1.90 145,640 SALEM 1.51 170,720 TILTON 2.05 117,040 MADISON 1.93 128,920 NORTH HAMPTON 1.33 202,400 SALISBURY 1.27 210,760 TROY 1.13 203,500 MANCHESTER 1.52 164,560 NORTHFIELD 1.29 198,000 SANBORNTON 1.12 212,080 TUFTONBORO 1.30 195,800 MARLBOROUGH 1.49 166,760 NORTHUMBERLAND 1.32 194,920 SANDOWN 1.26 207,900 UNITY 1.82 135,740 MARLOW 1.68 131,780 NORTHWOOD 1.35 201,080 SANDWICH 1.89 120,560 WAKEFIELD 1.10 223,300 MARTIN'S LOCATION 0.00 232,540 NOTTINGHAM 1.73 140,580 SARGENT'S PURCHASE 1.32 232,540 WALPOLE 1.17 214,060 MASON 1.60 150,920 ODELL 1.44 232,540 SEABROOK 1.53 163,900 WARNER 1.86 134,640 MEREDITH 1.23 201,740 ORANGE 1.45 158,400 SECOND COLLEGE GRANT 1.50 232,540 WARREN 1.55 168,520 MERRIMACK 1.49 170,280 ORFORD 1.62 137,060 SHARON 1.58 151,800 WASHINGTON 1.33 196,460 MIDDLETON 1.23 218,020 OSSIPEE 0.99 217,360 SHELBURNE 1.45 153,120 WATERVILLE VALLEY 1.25 161,700 MILAN 1.76 148,280 PELHAM 1.39 185,460 SOMERSWORTH 1.85 119,020 WEARE 1.46 168,520 MILFORD 1.53 163,240 PEMBROKE 1.83 143,440 SOUTH HAMPTON 1.10 234,520 WEBSTER 1.28 215,380 MILLSFIELD 1.20 232,540 PETERBOROUGH 1.66 161,260 SPRINGFIELD 1.80 144,320 WENTWORTH 1.42 152,020 MILTON 2.10 131,340 PIERMONT 1.38 171,160 STARK 1.63 105,600 WENTWORTH LOCATION 0.97 232,540 MONROE 1.20 223,300 PINKHAM'S GRANT 2.73 232,540 STEWARTSTOWN 0.93 223,300 WESTMORELAND 1.46 159,500 MONT VERNON 1.99 131,780 PITTSBURG 1.10 211,860 STODDARD 1.89 132,880 WHITEFIELD 1.81 128,260 MOULTONBOROUGH 1.19 190,740 PITTSFIELD 1.66 141,020 STRAFFORD 1.56 147,620 WILMOT 1.74 154,440 NASHUA 1.57 183,040 PLAINFIELD 1.11 223,740 STRATFORD 1.31 114,620 WILTON 1.46 164,120 NELSON 1.35 204,600 PLAISTOW 1.50 166,760 STRATHAM 1.77 146,520 WINCHESTER 1.75 133,100 NEW BOSTON 1.46 174,240 PLYMOUTH 1.22 202,840 SUCCESS 1.47 232,540 WINDHAM 1.83 141,680 NEW CASTLE 1.49 158,840 PORTSMOUTH 1.78 145,200 SUGAR HILL 2.30 105,820 WINDSOR 1.34 170,720 NEW DURHAM 1.73 169,400 RANDOLPH 1.72 127,820 SULLIVAN 1.78 154,660 WOLFEBORO 1.84 117,920 NEW HAMPTON 1.23 208,780 RAYMOND 1.52 154,440 SUNAPEE 1.13 205,920 WOODSTOCK 1.95 106,040 * No taxable property for 2023 DP-8 Instructions 2023 Page 6of 6 Version 3 06/2024 |