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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 4 07/2024 Page 1of 6

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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 4 07/2024 Page 2of 6

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                                                                                                                 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 4    07/2024                                                                                                                                             Page  3of 6

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                                                    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 4    07/2024                                                   Page  4of          6

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                                                                                            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 4    07/2024

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                                                                                        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         1.19 193,600 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

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Version 4    07/2024

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