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Updated 2025 Tax Year

Merrimack County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$22.11 per $1,000 assessed value (varies by municipality within county)
Exemptions
5+ Available
Section 1

How Property Tax Works

Merrimack County, New Hampshire operates under a property tax system that funds essential local services including schools, municipal operations, and county government. Property taxes are the primary source of revenue for local governments throughout the county, with tax bills reflecting contributions to town/city services, school districts, and county operations.

For the 2025 tax year, the total property tax rate in Merrimack County is $22.11 per $1,000 of assessed value, though actual rates vary by municipality within the county due to different local tax rates and special taxing districts. Each property owner's final tax rate depends on their specific location and any applicable special assessments for services like fire districts, water districts, or other municipal services.

Property assessments in New Hampshire are based on market value as of April 1st of the assessment year. Unlike some states, New Hampshire does not cap assessed values, meaning assessments can increase to full market value. However, various tax credits are available to qualifying property owners, though most require annual application and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
Town/Municipal$4.38Local municipal services, infrastructure, and operations
School District~$16.40Public education funding (estimated portion of total rate)
County$1.33County government services and operations
Total Rate$22.11Combined rate for 2025 tax year

Note: These rates apply to the 2025 tax year and are effective as of October 24, 2025. Actual rates may vary by specific municipality within Merrimack County and by special taxing districts such as fire districts, water districts, or village districts. Contact your local assessor's office for precise rates applicable to your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Merrimack 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 Merrimack County are additional property tax bills issued when there are changes to a property's assessed value or ownership during the tax year. Common triggers include new construction completion, major renovations that increase property value, or corrections to the original assessment.

When a supplemental tax is issued, it covers the difference between the original tax bill and what the tax should be based on the updated assessment. The supplemental amount is calculated by applying the current tax rate to the difference in assessed value, prorated for the portion of the tax year remaining.

For example, if new construction adds $100,000 to a property's assessed value and is completed halfway through the tax year, the supplemental tax would be approximately $1,106 (($100,000 ÷ 1,000) × $22.11 × 0.5 years), representing six months of additional taxes on the increased value.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Applicable credits (if qualified): $0 (example assumes no credits applied)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 1,000 × $22.11 = $6,633
  • Monthly Escrow: $553

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Applicable credits (if qualified): $0 (example assumes no credits applied)
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 ÷ 1,000 × $22.11 = $13,266
  • Monthly Escrow: $1,106

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Applicable credits (if qualified): $0 (example assumes no credits applied)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 ÷ 1,000 × $22.11 = $22,110
  • Monthly Escrow: $1,843

Note: These calculations assume no tax credits are applied. Various credits are available to qualifying property owners but require annual application and are not automatic. Contact your local assessor's office to determine eligibility for available credits.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Merrimack County require borrowers to maintain an escrow account for property taxes, collecting monthly payments along with mortgage principal and interest. Lenders typically collect 1/12th of the annual property tax bill each month, plus additional amounts to maintain required reserves.

Property tax bills in Merrimack County are mailed by November 7th each year, with payment due by December 8th. However, many municipalities offer a semi-annual payment option with the first installment due July 1st. Lenders generally make tax payments directly to the tax collector before the due dates to avoid penalties and interest charges.

Property owners should verify that their lender has current and accurate tax information, especially after reassessments or when tax rates change. If your lender's escrow analysis appears incorrect, contact them with your current tax bill to ensure proper adjustments. You have the right to request an escrow account analysis from your lender at any time to review the adequacy of monthly collections.

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 property taxes due for the 2025 tax year? A: Tax bills are mailed by November 7, 2025, with full payment due by December 8, 2025. Many towns also offer a semi-annual payment option with the first installment due July 1st.

Q: What tax credits are available and do they require application? A: Several tax credits are available including elderly exemptions, veterans' credits, and disability credits. Most credits REQUIRE ANNUAL APPLICATION and are not automatic. Applications are typically due by April 15th. Contact your local assessor's office for specific eligibility requirements and application forms.

Q: How does the elderly/homestead credit work? A: Qualified residents age 65 or older may be eligible for an elderly exemption that reduces assessed value by up to $120,000. Applicants must be New Hampshire residents for 3 consecutive years and meet income/asset limits. This credit requires annual application by April 15th and is not automatically renewed.

Q: How often are properties reassessed? A: New Hampshire requires municipalities to update property values regularly to maintain assessments at market value. Reassessment frequency varies by municipality, typically occurring every 3-10 years or when the assessment-to-sales ratio falls outside acceptable ranges.

Q: What are the penalties for late payment? A: Late payments typically incur interest charges at rates set by state law, generally around 12-18% annually. Some municipalities may also impose additional penalties for significantly delinquent accounts.

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

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect can file an appeal with their local board of assessors, typically by March 1st. If unsatisfied with that decision, further appeals can be made to the Board of Tax and Land Appeals.

Q: Do special districts add to my tax bill? A: Yes, properties located within special taxing districts (fire districts, water districts, village districts) may have additional taxes beyond the basic municipal, school, and county rates. These appear as separate line items on your tax bill and vary by district.

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