The Farmington NH property tax rate for 2025 is $15.64 per $1,000 of assessed value, as certified by the New Hampshire Department of Revenue Administration. A home assessed at $250,000 owes roughly $3,910 for the year before any exemptions or credits are applied. The rate is reset each fall after the town, school district, and county budgets are reviewed, so it moves from year to year.
What the $15.64 Rate Pays For
Your total rate is built from four separate pieces, each funding a different layer of government:
- Local education: $7.56, covering the school district’s operating budget.
- Municipal: $5.29, funding police, fire, road maintenance, and general town operations.
- County: $1.74, Farmington’s share of Strafford County services, including the jail, courts, and social services.
- State education: $1.05, a statewide property tax that helps fund public education across New Hampshire.
Local education alone accounts for nearly half the bill, which is typical in New Hampshire, where there is no broad-based income or sales tax to offset school costs.
How to Calculate Your Bill
Take your assessed value, divide by 1,000, and multiply by 15.64. A property assessed at $300,000 owes $300 × $15.64 = $4,692 for 2025.
Assessed value is not always the same as market value. Farmington’s current equalization ratio is approximately 87.91%, meaning properties are assessed on average at about 88 cents on the dollar compared with what they would actually sell for.1Town of Farmington, New Hampshire. Assessing When a town-wide revaluation brings assessments closer to market value, the tax rate usually drops to compensate, so a higher assessment does not automatically mean a higher bill. New Hampshire law requires every municipality to run a full revaluation at least once every five years.2New Hampshire General Court. New Hampshire Code 75:8-a – Five-Year Valuation
When and How to Pay
Farmington bills property taxes twice a year under RSA 76:15-a. The first installment is due July 1 and is calculated as half of the prior year’s total tax. The second installment, which reflects the actual current-year rate minus what you paid in July, is due December 1.3New Hampshire General Court. New Hampshire Code 76:15-a – Semi-Annual Collection of Taxes in Certain Towns and Cities
You can pay online through the town’s tax kiosk portal, mail a check, or pay in person at the Town Clerk/Tax Collector’s office at 356 Main Street. The office is open Monday through Wednesday from 8:30 a.m. to 5:00 p.m., Thursday until 7:00 p.m., and Friday from 8:30 a.m. to 12:30 p.m.4Town of Farmington, New Hampshire. Town Clerk / Tax Collector Online credit card payments usually carry a 2–3% convenience fee, so paying by check avoids the extra cost.
What Happens If You Pay Late
Interest accrues at 8% per year on any taxes not paid by the due date. If a tax bill is mailed on or after November 2, interest does not begin until 30 days after mailing, but once it starts, it runs continuously.5New Hampshire General Court. New Hampshire Code 76:13 – Interest
If taxes stay unpaid after December 1, the tax collector can execute a tax lien against the property under RSA 80:59.6New Hampshire General Court. New Hampshire Code 80:59 – Real Estate Tax Lien That lien takes priority over all other liens on the property, including mortgages. Once the lien is in place, the interest rate on the unpaid balance jumps to 14%. You have two years from the lien execution date to pay the overdue taxes plus accumulated interest and costs. This is the redemption period. If you do not redeem within those two years, the tax collector executes a tax deed that transfers ownership of the property to the lienholder.7New Hampshire General Court. New Hampshire Code 80:76 – Tax Deed
If you cannot keep up with a bill, contact the tax collector’s office early. Working out a payment arrangement is far better than letting the lien process run its course.
Exemptions and Credits That Reduce Your Bill
Several state-authorized exemptions and credits can cut what you owe. All applications use Form PA-29 and must be filed with the assessing department by April 15 preceding the tax year.8NH Department of Revenue Administration. Permanent Application for Property Tax Credits/Exemptions Miss that deadline and you lose the benefit for the entire year. The PA-29 is a permanent application, so once approved you generally do not need to refile unless your circumstances change.
Elderly Exemption
Farmington offers a tiered exemption for residents 65 and older under RSA 72:39-a. The exemption reduces assessed value before the rate is applied:9Town of Farmington, New Hampshire. Elderly Exemptions
- Ages 65 to 74: $155,000 off assessed value
- Ages 75 to 79: $183,000 off assessed value
- Age 80 and older: $225,000 off assessed value
Income caps apply: $40,000 for a single applicant, $80,000 for a married couple. Total assets, excluding your home and up to two acres, must not exceed $75,000. You must have been a New Hampshire resident for at least three consecutive years before April 1 of the claim year.10New Hampshire General Court. New Hampshire Code 72:39-a – Elderly Exemption
Blind Exemption
Residents who are legally blind, as determined by the state’s blind services program, receive a $15,000 reduction in assessed value each year. Farmington voters may authorize a higher amount.11New Hampshire General Court. New Hampshire Code 72:37 – Exemption for the Blind
Veterans’ Tax Credit
The state sets a minimum veterans’ tax credit of $50, applied directly to the tax bill rather than to assessed value. Towns can vote to increase it.12New Hampshire General Court. New Hampshire Code 72:28 – Standard and Optional Veterans Tax Credit To qualify, you must have served at least 90 days of active duty in a qualifying war or armed conflict and received an honorable discharge. Surviving spouses of eligible veterans also qualify. Veterans with a total and permanent service-connected disability receive a separate $4,000 tax credit, but cannot combine it with the standard veterans’ credit. Have your DD-214 ready when you apply.
Low and Moderate Income Homeowners Relief
A separate statewide program reimburses part of the state education tax portion of your bill. You apply using Form DP-8 through the Department of Revenue Administration, not the town. A single filer’s adjusted gross income must be $37,000 or less; married filers and heads of household must be at $47,000 or less. You must own and live in the home as of April 1 of the claim year.13NH Department of Revenue Administration. Low and Moderate Income Homeowners Property Tax Relief Qualifying for this relief does not disqualify you from the local exemptions above.
If You Think Your Assessment Is Too High
The formal remedy is an abatement application filed with the Board of Selectmen. File after the final tax bill is issued, usually in November, and no later than March 1 of the following year. Filing early or late results in automatic denial.14Board of Tax and Land Appeals. Property Tax
If the selectmen deny the application, or simply do not respond (which counts as a denial), you can appeal to either the New Hampshire Board of Tax and Land Appeals or Superior Court, but not both. The BTLA appeal deadline is September 1 when the final tax bill was mailed on or before December 31.14Board of Tax and Land Appeals. Property Tax
A strong case rests on concrete evidence: recent comparable sales showing your property is over-assessed relative to similar homes, an independent appraisal, or documented errors in your property record card such as wrong square footage, a bedroom counted twice, or land classified incorrectly. Simply disagreeing with the number rarely succeeds.