New Hampshire  
                                                                202 4
                       Department of                                               Print This Page Reset Pages
                   Revenue Administration             DP-255-ES

                                            ESTIMATED UTILITY PROPERTY TAX

                             TAXPAYER'S WORKSHEET - KEEP FOR YOUR RECORDS

1  202 3Utility Property Tax (see Notice of Value and Tax Bill, Line 3)            1               5   8 9    6 2

2  202 3Overpayment applied to 202 4taxes                                          2                   1 3    0 0

3  Balance of Estimated Utility Property Tax (Line 1 minus Line 2)                 3               5   7 6    6 2

                                  COMPUTATION AND RECORD OF PAYMENTS

                                                          202 3Overpayment 
                         Amount of each Installment                                                Calendar Year 
   Date Paid                                                    Applied to         Balance Due
                         (1/4 of Line 1 of worksheet)                                                  Due Dates
                                                                Installment

                                            1 4 7 4 1                        3 0 0   1 4 4 4 1     April 15, 2024

                                            1 4 7 4 1                        3 0 0   1 4 4 4 1     June 15, 2024

                                            1 4 7 4 1                        3 0 0   1 4 4 4 1     September 15, 2024

                                            1 4 7 4 1                        3 0 0   1 4 4 4 1     December 15, 2024

                                                      IMPORTANT:

                       THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE  
                       ESTIMATED TAX PAYMENT REQUIREMENTS HAVE NOT BEEN MET

   DP-255-ES  202 4
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                                                                                          Print This Page
                     New Hampshire  
                                             202 4                              ESTIMATED UTILITY 
                      Department of  
                                                               PROPERTY TAX - PAYMENT FORM 1
                Revenue Administration       DP-255-ES

                                             Due April 15, 2024
Name of Taxpayer                                                                Taxpayer Identification Number
SOURCE RIGHT                                                                    8 9 8     9             8                             9 8 9 8
Number & Street Address
27 OAK GROVE 
Address (continued)
UNIT 5
City / Town                                        State               Zip Code + 4 (or Canadian Postal Code)
SOMMERSWORTH                                       NH                  0 3 8 6 6    - 0 0 2 7

                                             Enclose, but do not staple or tape Amount of Payment
*0255ES2311862*                              your payment to this estimate.                                                           1 4 4 4  1
                                             Do not file a $0 estimate.
                     0255ES2411862                                              Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                  MAIL TO:          
                                                                                  NH DRA 
                                                                                  PO BOX 637 
                                                                                  CONCORD NH 03302-0637
DP-255-ES 202 4
Version 1      09/2023

                      Cut along this line to submit Estimated Utility Property Tax.  Keep the Estimated Tax Worksheet for your records

                      New Hampshire  
                                             202 4                              ESTIMATED UTILITY 
                       Department of  
                                                               PROPERTY TAX - PAYMENT FORM 2
                      Revenue Administration DP-255-ES

                                             Due June 15, 2024
Name of Taxpayer                                                                Taxpayer Identification Number

SOURCE RIGHT                                                                    8 9 8     9             8                             9 8 9   8
Number & Street Address
27 OAK GROVE 
Address (continued)
UNIT 5
City / Town                                        State               Zip Code + 4 (or Canadian Postal Code)
SOMMERSWORTH                                       NH                  0 3 8 6 6    - 0 0 2 7

                                             Enclose, but do not staple or tape Amount of Payment
*0255ES2311862*                              your payment to this estimate.                                                           1 4 4 4  1
                                             Do not file a $0 estimate.
                      0255ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                  MAIL TO:          
                                                                                  NH DRA 
                                                                                  PO BOX 637 
                                                                                  CONCORD NH 03302-0637

DP-255-ES  202 4
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                                                                                        Print This Page
                    New Hampshire  
                                           202 4                              ESTIMATED UTILITY 
                    Department of  
                Revenue Administration     DP-255-ES            PROPERTY TAX - PAYMENT FORM 3

                                           Due September 15, 2024
Name of Taxpayer                                                              Taxpayer Identification Number
SOURCE RIGHT                                                                  8 9 8     9                                           8 9 8 9   8
Number & Street Address
27 OAK GROVE 
Address (continued)
UNIT 5
City / Town                                             State        Zip Code + 4 (or Canadian Postal Code)
SOMMERSWORTH                                            NH           0 3 8 6 6    - 0 0 2 7

                                           Enclose, but do not staple or tape Amount of Payment
*0255ES2311862*                            your payment to this estimate.                                                             1 4 4 4  1
                                           Do not file a $0 estimate.
                    0255ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                MAIL TO:          
                                                                                NH DRA 
                                                                                PO BOX 637 
                                                                                CONCORD NH 03302-0637
DP-255-ES 202  4
Version 1   90 /2023

                    Cut along this line to submit Estimated Utility Property Tax.  Keep the Estimated Tax Worksheet for your records

                    New Hampshire  
                                                  202 4                       ESTIMATED UTILITY 
                       Department of  
                                                                PROPERTY TAX - PAYMENT FORM 4
                    Revenue Administration DP-255-ES

                                           Due December 15, 2024
Name of Taxpayer                                                              Taxpayer Identification Number

SOURCE RIGHT                                                                  8 9 8     9                                           8 9 8 9 8
Number & Street Address
27 OAK GROVE 
Address (continued)
UNIT 5
City / Town                                             State        Zip Code + 4 (or Canadian Postal Code)
SOMMERSWORTH                                            NH           0 3 8 6 6    - 0 0 2 7

                                           Enclose, but do not staple or tape Amount of Payment
*0255ES2311862*                            your payment to this estimate.                                                             1 4 4 4  1
                                           Do not file a $0 estimate.
                    0255ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                MAIL TO:          
                                                                                NH DRA 
                                                                                PO BOX 637 
                                                                                CONCORD NH 03302-0637

DP-255-ES  202 4
Version 1   09 /2023

                    New Hampshire  
                                             202 4                         ESTIMATED UTILITY PROPERTY 
                    Department of  
                                                                              TAX INSTRUCTIONS
                Revenue Administration       DP-255-ES

WHO MUST PAY ESTIMATED TAX
Every utility or utility owner required to file a Utility Property Tax Payment Form must also make Estimated Utility Property Tax 
payments for the subsequent tax year, unless the annual estimated tax is less than $200.  

WHERE TO FILE
File online at Granite Tax Connect www.revenue.nh.gov/gtc or mail to NH DRA, PO Box 637, Concord NH 03302-0637. 

WHEN TO MAKE ESTIMATED TAX PAYMENTS
One quarter of the estimated utility property tax is due on April 15, June 15, September 15 and December 15 of the tax year. If any of 
these dates fall on a weekend or legal holiday, the estimated tax payment is due on the next business day. 

PAYMENT OF ESTIMATED TAX
Estimated tax may be paid in full with the initial declaration (Estimated Utility Property Tax, Payment Form 1) or in equal installments 
on the due dates stated above. Make checks payable to State of New Hampshire. 

ROUNDING OFF
Money items on all forms shall be rounded off to the nearest whole dollar. 

UNDERPAYMENT PENALTY
A penalty may be imposed under RSA 21-J:32 for an underpayment of estimated taxes if the payments are less than 90% of that tax 
period's tax liability. If estimate payments are not made on time, even if 90% of the tax is eventually paid, an underpayment penalty 
may be applied. If an estimated payment is missed, send the payment as soon as possible to reduce any penalty. 

EXCEPTIONS TO THE UNDERPAYMENT PENALTY
The penalty shall not apply if you meet one of the exceptions provided in RSA 21-J:32. Use Form DP-2210/2220 to see if you meet one 
of the exceptions or to compute the amount of the penalty due. 

NEED FORMS?
To obtain additional forms visit our website at www.revenue.nh.gov or call the Forms Line at (603) 230-5001. 

NEED HELP?
Call the Department of Revenue Administration, Taxpayer Services at (603) 230-5920. Individuals with hearing or speech impairments 
may call TDD Access: Relay NH 1-800-735-2964.

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