How to Fill Out the New Hampshire DP-8 Property Tax Relief Form

The New Hampshire DP-8 form is the application for the state’s Low and Moderate Income Homeowners Property Tax Relief program, which rebates 20 to 100 percent of the state education property tax on your home depending on household income. File it online through Granite Tax Connect or by mail to the Department of Revenue Administration between May 1 and June 30 of the year after the tax year you are claiming.¹ The form walks you through a calculation; most of the work is gathering the right documents before you start.

Whether You Qualify

Three tests apply, all measured as of April 1 of the tax year:²

You owned a homestead subject to the state education property tax.
You lived in that homestead as your principal residence.
Total household income for the prior calendar year was $37,000 or less if single, or $47,000 or less if married or filing as head of a New Hampshire household.

Household income means the adjusted gross income of every adult in the home, not just the owner. Each adult must provide a copy of their federal return, and if someone was not required to file you still need to account for their income or show they had none.²

The homestead is the property you own and occupy as your principal residence. Land taxed under the current use program (RSA 79-A), rented portions, and space used for a business are excluded. If you run a business from part of the home and claim expenses on IRS Form 8829, that portion drops out of the homestead calculation.³

Homes in a Trust or Life Estate

You still qualify if you hold equitable title or a beneficial life interest in the homestead. Attach a copy of the trust document to your application. The trust’s taxable income from Form 1041, Line 23 counts toward household income; report it on Line 10(c) of the DP-8, and enter “0” rather than leaving the line blank if the trust had no taxable income.³

What to Gather Before You Start

Pull these together before opening the form:³

Federal Form 1040 for you and for every other adult in the household.
Your final property tax bill, the one your municipality mailed you (typically October through December). You’ll need the assessed value and the state education property tax rate from it. An estimated bill will not do.
A copy of the trust agreement, if the home is in a trust.
A copy of your deed if the name on the tax bill doesn’t match your application, or if extra names appear on the bill.
A death certificate for any deceased claimant listed on the tax bill.
A written explanation of any name change from marriage, divorce, or another reason.

The most common reasons applications get delayed or rejected are missing tax returns for other adults in the household and using an estimated tax bill instead of the final one.

Filling Out the Form

The DP-8 has three information sections followed by the rebate calculation.³

Steps 1 Through 3: You, Your Household, and Income

Enter your name, address, Social Security number, and filing status. Income lines pull directly from your federal Form 1040. Add each adult household member’s income to reach the total. If the homestead is in a trust, enter the trust’s taxable income on Line 10(c).

Step 4: The Rebate Calculation

Line 12(a) is the decimal representing your ownership share multiplied by the share of the property used as your principal residence. Full ownership of a home used entirely as your residence is 1.00; a 50 percent co-owner, or an owner who rents out half the building, enters a smaller number. Use the worksheet printed on the form if your situation is mixed.

Line 12(b) is the total assessed value from your final tax bill, reduced by any local exemptions such as an elderly or blind exemption. Check this figure against the bill itself. Entering the wrong assessed value is one of the fastest ways to trigger a review or denial.

Lines 12(c) through 12(e) compare your adjusted assessed value to a statutory cap. Multiply $220,000 by your municipality’s equalization ratio, listed in Table 3 of the DP-8 instructions, and use whichever figure is lower. The program does not rebate education tax on home value above $220,000 in equalized terms.²

Line 13 divides that lower figure by 1,000. Line 14 is the state education property tax rate from your bill (also in Table 3). Line 15 multiplies them, producing the education tax on your eligible homestead. Line 16 is your income-based rebate percentage. Line 17 is your final rebate.

Rebate Percentages

Single filers:

Under $23,100: 100 percent
$23,100 to $27,799: 60 percent
$27,800 to $32,399: 40 percent
$32,400 to $37,000: 20 percent

Married filers or head of a New Hampshire household:

Under $29,400: 100 percent
$29,400 to $35,299: 60 percent
$35,300 to $41,099: 40 percent
$41,100 to $47,000: 20 percent

There is no separate dollar cap on the rebate itself; the ceiling comes from the $220,000 equalized value limit built into the formula.²

How to File

Two options:

Online through Granite Tax Connect at gtc.revenue.nh.gov, using the “Apply for Property Tax Relief” link on the Applications panel.¹
By mail to NH DRA Taxpayer Services Division, PO Box 299, Concord, NH 03302-0299.⁴

The window is May 1 through June 30 each year. Applications postmarked after June 30 are automatically denied, and the Department of Revenue Administration has no authority to grant extensions.² If you’re mailing, allow enough time to guarantee a June 30 postmark. The paper form is available on the department’s Forms page under “Low and Moderate Program” during filing season.¹

After You File

The Department of Revenue Administration reviews applications against municipal and state records, a process that takes several months, with most rebate checks issued by the state treasury in the fall. If information is missing or something doesn’t match, expect a written notice asking for more documentation.

If your application is rejected in whole or in part, you have 30 days from the date of the rejection notice to file a written appeal with the Board of Tax and Land Appeals. That same 30-day clock applies if you received a partial rebate and want to challenge the amount. Contact the BTLA directly for filing instructions and any required forms.³

Effect on SSI

If you receive Supplemental Security Income, the DP-8 rebate is not counted as income by the Social Security Administration, which excludes property tax refunds and rent rebates from SSI income and resource limits. A rebate check will not reduce your monthly SSI payment.⁵

1
NH Department of Revenue Administration. Low and Moderate Income Homeowners Property Tax Relief
2
New Hampshire General Court. New Hampshire Code 198:57 – Low and Moderate Income Homeowners Property Tax Relief
3
New Hampshire Department of Revenue Administration. New Hampshire Form DP-8 Instructions
4
NH Department of Revenue Administration. 2025 DP-8 Form
5
Social Security Administration. Exceptions to SSI Income and Resource Limits