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Assessing General Information
If you would like to read more information on the apprasial process follow this link: Property Tax: Understanding the Math, Dispelling the Myths.This article talks about the setting of the tax rate, valuing of properties, equalization process and more. The assessed value of your property is the base from which your property taxes are calculated. Our goal is to assess your property at 100% of its fair market value. In the time between town-wide revaluations and Stastical Updates, market prices of real estate change, and statistical methods are used to evaluate how well the assessments reflect current fair market value. When these statistical measures exceed certain values, a new town-wide update is necessary. A property assessment card is prepared for each property. These cards have detailed information on the various factors that determine the assessed value of the property and are available for review in the Selectmen’s Office. If you have questions about your property’s assessement, staff are available to review the card with you. Such a review may identify simple errors which may be corrected without your having to file a formal appeal. If you disagree with the assessment of your property (and/or taxes) after reviewing it with the Selectmen’s Office staff, you may formally appeal it to the Board of Selectmen. The formal appeal process is an “application for an abatement” of your property taxes. It must be filed by March 1st following the notice of tax (unless the tax bill was not mailed prior to December 31st). The Board of Selectmen has until July 1st following the notice of tax to grant or deny the abatement application. If you wish to appeal the Board’s decision, you may file an appeal either at the Board of Tax and Land Appeals or in the superior court, but not both. An appeal must be filed no earlier than: After receiving the Board of Selectmens decision on the abatement application; or July 1st following the notice of tax if the Board has not responded to the abatement application; and No later than September 1 following the notice of tax. Filing a formal appeal does not stay the collection of taxes; taxes should be paid as assessed. If an abatement is granted, a refund with interest will be made.
Elderly Exemption Comparative Data
Staff Contacts
- Granite Hill Municipal Services - Assessing Agent - (603) 795-4639
Current Use
The current use program reduces the property tax on undeveloped land by having the land assessed at its income producing rather than fair market value. It is a voluntary program. Landowners may enroll undeveloped land of 10 or more acres. Smaller parcels of wetlands or devoted to agriculture may also qualify for this program. Applications must be submitted by April 15th.
If you have land in current use or want to apply for current use, you should review the “Current Use Handbook” to better understand this program.
If your application for current use is denied in whole or in part by the Board of Selectmen, you may appeal to the Board of Land and Tax Appeals or superior court (but not both) on or before 6 months after such a denial.
Once land is enrolled in the current use program, it may only be removed for one of the following reasons:
- Actual construction begins on the site causing physical changes in the earth,
- Topsoil, gravel or minerals are excavated or dug from the site (exceptions exist for sod farms and removal of gravel and other materials for construction and maintenance of roads and lands for agricultural and forestry purposes within the qualifying property), and
- By reason of size it no longer qualifies for current use.
When you remove your land from current use, you should notify the Selectmen’s Office. Failure to do so in a timely manner may lead to problems in assessing the Land Use Change Tax.
The land use change tax is assessed whenever land is removed from the current use program. There are limited exceptions involving eminent domain or other types of government taking, changing from one category of current use to another qualifying category and RSA 79-B conservation easements. The land use change tax rate is 10% of the full and true value (not its current use value) of the land at the time it is removed from current use.
You may appeal, in writing, the land use tax assessed to the Board of Selectmen for an abatement within 2 months of the notice of tax (date mailed). You may appeal the Board of Selectmen’s decision to the Board of Land and Tax Appeals or superior court (but not both) within 8 months of the notice of tax.
More Information:
Tax Credits and Exemptions
There are several forms of tax relief available to qualifying taxpayers:
- Abatements: Tax abatements are refunds of all or part of your tax. An example is an error in calculating the assessed value of your property or if you have suffered a financial hardship.
- Exemptions: Tax exemptions reduce the assessed value of your property which is multiplied by the approved tax rate to determine the amount of your taxes. An example is the elderly exemption.
- Tax Credits: Tax credits are deductions from the amount of your taxes. An example is the Veterans’ tax credit.
- Tax Relief Programs: Low and Moderate Income Homeowners Property Tax Relief (State laws RSA 198:56 and RSA 198:57) and the Tax Deferral for Elderly and Disabled (State law RSA 72:38-a)
Elderly Exemption (State law RSA 72:33):
*Lyme residents may apply for the elderly tax exemption of $215,000 if they are between the ages of 65 and 75, $270,000 if they are between 75 and 80, and $320,000 if they are over 80. (Sate law RSA 72:39-b) In order to qualify, an applicant must:
- Be 65 years old or older on or before April 1st;
- Be a New Hampshire resident for at least five years;
- Own and occupy the real estate individually or jointly on April 1st;
- Have been married for at least five years if the real estate is owned by your spouse;
- Have a net income of not more than $40,000 or if married/civil union a combined net income of not more than $50,000; and
- Have net assets of not more than $220,000, excluding the value of your actual residence and the required minimum lot size for your zoning district.
To support your application you will be asked to provide proof of the value of your net assets and a copy of your most recent Federal Income Tax return. Your actual “residence” (which is narrowly defined under the state law) is excluded from your “net assets”. You must apply for this exemption by April 15th preceeding the setting of the tax rate. (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Blind Exemption (State law RSA 72:37):
If you are blind as documented by a certificate from the Blind Services Program, Bureau of Vocational Rehabilitation, Division of the State Education Department, you may qualify for this exemption of $67,500. There are no income or net asset limitations for this exemption. You must apply for this exemption by April 15th of the year preceeding the setting of the tax rate (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Deaf or Severely Hearing Impaired Exemption (State law RSA 72:38-b):
If you are deaf or have a severe hearing impairment a 71 Db hearing average hearing loss or greater in the better ear as determined by a licensed audiologist or qualified otolaryngologist, rely on a visual means of communication (such as American Sign Language or speech recognition), your hearing is so impaired as to substantially limit you from processing linguistic information through hearing (with or without amplification) so as to require the use of an interpreter or auxiliary aid, have a net income of not more than $30,000 (if married a combined net income of less than $40,000) and have net assets of $150,000 or less (excluding the value of your actual residence and the amount of acreage required for the minimal lot size for you zoning district), you may qualify for this $135,000 tax exemption. You must apply for this exemption by April 15th of the year preceeding the setting of the tax rate. (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Disabled Exemption (State law RSA 72:37-b):
If you are found by the Social Security Administration (SSA) to be eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled, have a net income of not more than $30,000 (if married a combined net income of less than $40,000) and have net assets of $150,000 or less (excluding the value of your actual residence and the amount of acreage equal to the minimum lot size for your zoning district), you may qualify for this $135,000 tax exemption. You must apply for this exemption by April 15th preceeding setting of the tax rate. (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Disabled Veteran Exemption (State law RSA 72:36-a):
If you are totally and permanently disabled from service connection (and satisfactory proof of such service connection is furnished), are a double amputee of the upper or lower extremities or any combination thereof, paraplegic, or have blindness of both eyes with visual acuity of 5/200 or less as the result of service connection and own a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the you or your surviving spouse, may be exempt from all taxation on said homestead. There are no income or net asset limitations for this exemption. You must apply for this exemption by April 15th of the year preceeding the setting of the tax rate. (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Hardship Abatement (State law RSA 76-16):
The Board of Selectmen may abate all or a portion of your taxes for cause in those instances where they deem that you unable to pay. This abatement is usually granted only in cases of a one-time severe hardship. Contact the Selectmen’s Office for more information or assistance on this program.
Low and Moderate Income Homeowners Property Tax Relief (State laws RSA 198:56 and RSA 198:57):
If you own a homested subject to the state education property tax and have a total household income of $20,000 or less if single or $40,000 or less if married or head of a New Hampshire household, you may apply to the State Department of Revenue Administration for relief of part or all of your State education tax. Additional information on this program is available from the State’s low and moderate income homeowners property tax relief website. You must apply to the State Department of Revenue Administration usually after May 1st but before July 1st for this tax relief. Contact the Selectmen’s Office for more information or assistance on this program.
Surviving Spouse Tax Credit (State law RSA 72:29-a):
If you are the surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones as listed for the Veterans’ Tax Credit, you may receive a tax credit in the amount of $700 for the taxes due upon your real and personal property, whether residential or not, in the same municipality where you are a resident. There are no income or net asset limitations for this tax credit. You must apply for this exemption by April 15th of the year preceeding the setting of the tax rate. (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
If you are at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled; have owned your homestead for at least 5 consecutive years if the you are an elderly applicant or for at least one year if you are a disabled applicant; and are living in the home, the Board of Selectmen may annually grant you a tax deferral for all or part of the taxes due, plus annual interest at 5 percent, if in their opinion the tax liability causes you an undue hardship or possible loss of the property. The total of tax liens on a particular property shall not be more than 85% of its equity value. There are no income or net asset limitations for this tax credit. You must apply for this exemption by April 15th of the year preceeding the setting of the tax rate (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance.
Veterans’ Tax Credit (State laws RSA 72:28 and RSA 72:35):
Lyme veterans or their spouse/civil union partner or their surviving spouse/civil union partner may apply for the optional veterans’ tax credit of $500. If the veteran has a service connected total and permanent disability the amount of this credit is $2,000. (State laws RSA 72:28 and RSA 72:35) This credit will be subtracted each year from the property tax on his or her residential property. The following persons qualify for the veterans’ tax credit:
- Every resident of Lyme who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict listed in this section and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident;
- Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and
- The surviving spouse of any resident who suffered a service-connected death.
Service in a qualifying war or armed conflict shall be as follows:
- “World War I” between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;
- “World War II” between December 7, 1941 and December 31, 1946;
- “Korean Conflict’ between June 25, 1950 and January 31, 1955;
- “Vietnam Conflict” between December 22, 1961 and May 7, 1975;
- “Vietnam Conflict” between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal;
- “Persian Gulf War” between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and
- Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.
To receive the veteren’s tax credit you must:
- Have been a New Hampshire resident for 1 year preceeding April 1st of the tax year,
- Own the property on April 1st in the tax year for which you are applying, and
- The property for which an exemption is claimed must be your principal place of abode and which you in good faith regard as home to the exclusion of any other places where you may temporarily live.
The Board of Selectmen will require a copy of your DD214 to verify your service. Those who served before DD214s were issued (WWII), may submit alternative documentation to verify their service. You must apply for this exemption by March 1st following the date your tax bill was mailed (State law RSA 72:33). Contact the Selectmen’s Office for additional information or assistance. Click here: Information for obtaining Military Service documentations