The property tax rate in Brookline, NH for 2025 is $24.64 per $1,000 of assessed value, set by the New Hampshire Department of Revenue Administration on November 18, 2025. A home assessed at $400,000 generates a bill of roughly $9,856 before any credits or exemptions. The rate rose from $22.61 in 2024, driven mainly by an increase in the local education component.1New Hampshire Department of Revenue Administration. 2025 Municipal Tax Rates
What the $24.64 Rate Is Paying For
The combined rate is four separate rates stacked together. Per $1,000 of assessed value in 2025:
- Local education: $17.81
- Municipal: $4.73
- State education: $1.13
- County (Hillsborough): $0.97
Local education alone accounts for about 72 percent of what you owe. The municipal and county portions combined are less than a quarter of the bill. When the total rate moves year to year, the school budget is almost always the reason.1New Hampshire Department of Revenue Administration. 2025 Municipal Tax Rates
The rate itself is recalculated every fall. Voters set spending at the March Town Meeting, the state finalizes its education piece, and the DRA divides the net amount to be raised by the town’s total assessed value. Brookline’s 2025 rate was built on a town valuation of roughly $1.15 billion and a total commitment of about $28.4 million.
Calculating Your Own Bill
Divide your assessed value by 1,000 and multiply by the rate. A property assessed at $350,000 at the 2025 rate works out to 350 × $24.64 = $8,624 before any credits.
Your assessed value appears on your most recent tax bill, in the town’s online property records through the NH Tax Kiosk, or from the Board of Assessors directly. The assessed value is meant to reflect fair market value — what a willing buyer would pay a willing seller — and Brookline completed its most recent town-wide revaluation in 2023, so current assessments were built from that cycle’s sales data.2Town of Brookline NH. 2023 Town Wide Revaluation Frequently Asked Questions
If you have a mortgage with an escrow account, your lender collects estimated taxes monthly and remits them to the town. Escrow balances are reviewed annually, so a rate increase usually shows up as a higher monthly mortgage payment within a year.
Credits and Exemptions That Lower the Bill
Several programs can cut what you actually owe. Each requires a separate application to the Board of Assessors with supporting documentation.
Veterans’ Tax Credit
Brookline has adopted the optional veterans’ tax credit at $750, the maximum allowed. It applies to veterans who served at least 90 days of active duty during qualifying periods and to their surviving spouses. The baseline statewide credit is $50; towns can vote the optional amount up to $750, and Brookline has done so.3New Hampshire General Court. New Hampshire Code 72-28 – Standard and Optional Veterans Tax Credit
A separate, larger credit exists for veterans with a service-connected total and permanent disability. The standard amount is $700, and towns can adopt an optional credit up to $5,000 following a 2025 legislative change.4New Hampshire Department of Revenue Administration. 2025-003 Technical Information Release – Veterans Tax Credits
Elderly Exemption
Residents 65 or older who meet income and asset limits may qualify for an exemption that reduces assessed value before the rate is applied. State law sets the minimum floors: net income no more than $13,400 for a single person or $20,400 for a married couple, and net assets no more than $35,000 excluding the home and up to two acres. Towns can set higher thresholds and larger exemption amounts by vote. Applicants must have lived in New Hampshire for at least three consecutive years.5New Hampshire General Court. New Hampshire Code 72-39-a – Elderly Exemption
Solar Energy Exemption
Under RSA 72:62, towns that adopt the solar exemption do not add the value of a qualifying solar installation to a property’s assessment. Adoption is not automatic statewide. Contact the Board of Assessors to confirm Brookline’s current status and to file an application if it applies.6New Hampshire General Court. New Hampshire Code 72-62 – Exemption for Solar Energy Systems
Payment Schedule and Late Penalties
Brookline bills semi-annually under RSA 76:15-a. The first bill is due July 1 and is an estimate based on half of the prior year’s tax. The second bill, due December 1, covers the remainder once the actual rate is finalized in the fall. Your July bill is essentially a prepayment; the December bill reconciles it against the real number.7New Hampshire General Court. New Hampshire Code 76-15-a – Semi-Annual Collection of Taxes in Certain Towns and Cities
Interest on an unpaid balance accrues at 8 percent from the due date. If the July bill is mailed after June 1, the town must give you at least 30 days before charging interest, but that grace period does not apply to the December bill.
If taxes stay unpaid, the Tax Collector executes a lien on the property. Once the lien is in place, the interest rate jumps to 14 percent. You then have a two-year redemption period to pay the full amount owed plus interest and costs. If you do not redeem within those two years, the town acquires the property and can vote at Town Meeting to sell it at public auction or by sealed bid.8New Hampshire General Court. New Hampshire Code 80-80 – Transfer of Tax Liens and Tax-Acquired Property
The numbers add up fast. On a $9,000 unpaid tax bill, 14 percent interest is more than $1,200 a year. If you are struggling to pay, contacting the Selectboard about a hardship situation before a lien is placed leaves you with more options than waiting does.
Appealing Your Assessment
If you believe your property is assessed above fair market value, or inconsistently with similar homes, you can file for an abatement. The deadline is firm: a written application must reach the Selectboard by March 1 following the date of your tax notice.9New Hampshire General Court. New Hampshire Code 76-16 – Abatement Application
The application has to state specifically why the assessment is wrong. A general complaint that your bill feels too high won’t carry an abatement. Stronger submissions include recent sales of comparable Brookline properties showing lower values per square foot, photographs of deferred maintenance or condition issues the assessor may not have seen, and corrections to errors on your property record card such as incorrect square footage or lot size.
The Selectboard has until July 1 to grant or deny the request in writing. A non-response counts as a denial. From there you can appeal to the New Hampshire Board of Tax and Land Appeals or file in Superior Court. The BTLA route is less formal and does not require an attorney, which is why most homeowners use it.10New Hampshire Department of Revenue Administration. Property Tax Abatement and Appeal Process
Two things trip people up. You are appealing the assessed value, not the rate; a successful abatement lowers the value your bill is calculated against, nothing more. And you still owe the full tax bill while the appeal is pending. If you win, the town refunds the difference with interest.