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Updated 2025 Tax Year

Carroll County
Property Tax Guide

Everything you need to know about property taxes in Carroll County, NH. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
$12.08 per $1,000 assessed value (varies by municipality within county)
Exemptions
5+ Available
Section 1

How Property Tax Works

Carroll County, New Hampshire operates under a property tax system that serves as the primary funding mechanism for county services, local municipalities, and school districts. Property taxes in Carroll County fund essential services including education, public safety, road maintenance, and county administration. The county encompasses multiple municipalities, each with varying tax rates based on local needs and special taxing districts.

The effective property tax rate in Carroll County varies significantly by location within the county, as each municipality sets its own local tax rate in addition to county and school district assessments. For the 2025 tax year, the average combined rate is approximately $12.08 per thousand dollars of assessed value, though individual municipalities may have rates ranging from $10 to $15 per thousand depending on local services and special district assessments. Property owners should verify their specific municipal rate, as taxes can vary substantially between towns like Conway, Ossipee, and Tamworth due to different service levels and special taxing districts.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
County Tax~$1.50Carroll County services, administration, corrections
Municipal Tax$4.00-$8.00Local services, varies by municipality
School Tax$6.00-$9.00Local and state education funding
State Education Tax~$2.16Statewide education property tax
Total Combined Rate$12.08Average for FY 2025

Note: These rates apply to the 2025 levy year and vary significantly by municipality and special taxing districts within Carroll County. Rates shown are estimates - contact your local tax assessor for exact municipal rates. Some areas may have additional special district assessments for services like fire protection, lighting districts, or water/sewer services.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Carroll County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Carroll County are additional property tax bills issued when there are significant changes to a property's assessed value during the tax year. Common triggers include new construction completion, major renovations that increase property value, change of ownership that prompts reassessment, or correction of assessment errors discovered mid-year.

When a supplemental tax is issued, it covers the difference between the original tax bill and what the tax would have been based on the updated assessment, prorated for the portion of the tax year remaining. For example, if a $100,000 addition is completed and assessed in July (halfway through the tax year), and the tax rate is $12.08 per thousand, the supplemental tax would be approximately $604 (($100,000 ÷ 1,000) × $12.08 × 0.5 years remaining). Supplemental tax bills are typically mailed within 60 days of the assessment change and follow the same payment schedule as regular property taxes.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (assessment growth cap benefit): $0*
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 1,000 × $12.08 = $3,624
  • Monthly Escrow: $302

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (assessment growth cap benefit): $0*
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 ÷ 1,000 × $12.08 = $7,248
  • Monthly Escrow: $604

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (assessment growth cap benefit): $0*
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 ÷ 1,000 × $12.08 = $12,080
  • Monthly Escrow: $1,007

*Homestead Credit limits assessment increases rather than providing a direct dollar reduction. Credit requires annual application and varies based on individual circumstances.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Carroll County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments equal to 1/12th of the estimated annual property tax bill, plus a cushion typically ranging from 2-3 months of payments to account for tax increases.

Property tax bills in Carroll County are issued bi-annually in June and November, with payment installments due on the third Monday in April, third Monday in July, and the balance by October 15th. Lenders typically pay the taxes directly to the municipality from the escrow account before these due dates. Property owners should verify that their lender has the correct tax amount, as assessment changes or rate adjustments may require escrow payment modifications. The lender will provide an annual escrow analysis statement showing the account activity and any required payment adjustments for the upcoming year.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Carroll County property taxes due for 2025? A: Property taxes are due on the third Monday in April (April 21, 2025), third Monday in July (July 21, 2025), and October 15, 2025 for the final installment.

Q: What tax credits are available and do they require application? A: Available credits include the Homestead Credit (limits assessment growth, requires annual application), Elderly Tax Credit (income-based, requires application), Disabled Tax Credit (requires medical certification and application), and Veterans' Tax Credit (requires military service verification and application). All credits require applications filed with your local assessor.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your home's market value but caps the annual increase in assessed value for tax purposes. You must file an application with your local tax assessor annually. The credit limits assessment growth but doesn't provide a flat dollar reduction.

Q: How often are properties reassessed in Carroll County? A: New Hampshire requires municipal-wide revaluations every 5 years, though some towns may reassess more frequently. Individual properties may be reassessed when sold, renovated, or upon appeal.

Q: What are the penalties for late property tax payments? A: Interest charges typically begin accruing after the due date at a rate set annually by the state (usually 12-18% annually). Contact your municipal tax collector for specific penalty rates and payment arrangements.

Q: Can I pay property taxes online? A: Most Carroll County municipalities offer online payment options through their websites or third-party services. Contact your local tax collector's office for available payment methods and any associated convenience fees.

Q: How do I appeal my property assessment? A: File an abatement application with your local Board of Selectmen or assessor by March 1st following the tax year. Include evidence such as recent appraisals, comparable sales, or documentation of property condition issues.

Q: What if I receive a supplemental tax bill? A: Supplemental bills are issued for mid-year assessment changes. They follow the same payment schedule as regular taxes and can often be paid online or by mail to your municipal tax collector.

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