Hudson Assessing Department
603-886-6009

Greetings and welcome to the web page for the Assessing Department. This area contains information that will be of interest to taxpayers, property owners and all individuals involved in real estate activity

NEW: Hudson Assessing Data On-line: http://hudsonnh.patriotproperties.com (works best with Firefox or MS Internet Explorer)

NEW: Hudson Tax Maps on Line: Property Tax Maps

WHILE THE DATA WITHIN THIS SITE IS BELIEVED TO BE CORRECT, NO WARRANTY IS GIVEN OR IMPLIED AS TO ITS ACCURACY. DO NOT MAKE ANY DECISIONS TO BUY OR SELL REAL ESTATE BASED SOLELY ON THE DATA PRESENTED ON THIS WEB SITE. VERIFY ALL PERTINENT DATA PRIOR TO MAKING ANY FINAL DECISIONS.

• Property Assessment Data
• Property Tax Maps
• Assessment vs. Market Value

Table of Contents

• Assessing Department Responsibilities
  • Contact Information
  • Change of Mailing Address
• Property Tax Exemptions and Veterans Credits
  • Exemption for the Blind (RSA 72:37)
  • Exemption for the Elderly (RSA 72:39-a & b)
  • Exemption for the Disabled (RSA 72:37-b)
  • Veterans Credit (RSA 72:28)
  • Veterans Tax Credit for Service-Connected Total Disability (RSA 72:35)
  • Veterans Tax credit for a surviving spouse (RSA 72:28)
• Assessing Department Valuation Statistics
  • Tax Rate Analysis
  • Tax Rate History
  • Tax Rate Synopsis
• Assessing Web Links
• Current Use
• Top Ten Property Taxpayers

Assessing Department Responsibilities

The Assessing Department is charged by State law with discovering, describing and valuing real property for the purposes of taxation. The Assessor’s job is diverse and involves the fulfillment of the following duties and more:

• Appraise and assess all real estate
• Property Record Card data maintenance
• Defense of assessed values before the Board of Tax and Land Appeals,
  Superior Court & Supreme Court
• Current Use Program administration
• Oversee all Tax Exemption & Tax Credit Programs
• Timber Tax and Gravel Tax program management
• Engage in public relations for the programs of the assessing office
• Employ standards of professional practice in assessing and maintaining
  those standards through continuing education programs and
  certifications by state and national associations
• Assist taxpayers and the general public with tax maps, assessing
  questions, zoning abutter lists and gives direction for general government requests

What's It All About?

Taxpayers are concerned about paying only their fair share of taxes for the services rendered

The Hudson Assessing Department is in charge of estimating the market value for all real estate in the Town of Hudson. The goal is to estimate the market value in an equitable manner and every effort is made to do so.

Taxpayer Concerns & Our Responsibility

Your tax bill is made up of several different elements and this office is responsible for one of those elements: the assessing function. This function forms the basis of the distribution of the Town’s annual property tax levy.

This town department oversees the discovery; listing and assigning of assessed values to every property in town. The town currently has over 9,500 properties in addition to numerous exempt properties. The department monitors all sales and analyzes the local real estate market, supply and demand, economic situations, and other influences that affect property values.

The department maintains current ownership records, sales information as well as a variety of property characteristics. Those characteristics, in combination with analyzes of market conditions, are used to estimate market values and in turn form the basis for the assessed value of property.

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Assessing Department Contacts

Change of Mailing Address

A request for change of mailing address for the property tax bill must be received in writing from the property owner to the Assessing Department.

PLEASE NOTE: It is the policy of the Town of Hudson to send the tax bill to the property owner, therefore, we cannot honor requests to send property tax bills to lenders (banks, mortgage companies, etc.) or property management firms

After printing & completing this form, it can be mailed to the address below.

Mail to:
Town of Hudson - Assessing Department
12 School Street
Hudson, NH 03051

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Property Tax Cards by Fax

The Town of Hudson now offers a fax service to accommodate the needs of property owners, real estate professionals, appraisers etc.

Call us at 886-6009 or fax us at 594-1160 with your request. we'll fax current property cards only along with an invoice cost: $2.00 per card.

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Tax Rate Analysis

Tax Rate Synopsis

The tax rate is made up of three principal components: County, Town & School Tax Rates. As you will note in the chart above until 1999 there were three components listed out separately on the tax bill; due to legislative actions in response to the State Supreme Court’s “Claremont” ruling the school component of the tax rate has been split into a state school component and a local school component.

1. The County component of the rate is determined by dividing the Hillsborough County budget between all of the 31 towns in the county on a proportional basis. The proportion is determined by analyzing what each town’s total valuation base is in relation to the entire county’s valuation total. Hudson’s share of the county tax burden, for 2005, was approx. 6.58% of the whole. When the county warrant is presented to the town for its tax raising function this correlates to a county rate of $1.15 for the 2005 property tax year. This rate is computed annually in October of each year. This rate pays for the following services and more: County Attorney, Registry of Deeds, Sheriffs Department, County Cooperative Extension, Conservation District, County Forester, Department of Corrections, Human Services, County Nursing Home as well as other functions.
   
   
2. The Town component of the rate is determined by the town voters at the annual meeting and ballot vote held in February and March of each year. The appropriations, minus any monies received from non-property tax revenue (i.e., motor vehicle registrations) is then divided by our tax base to arrive at a town tax rate for that year. This rate pays for most of the services that the residents see each year including: Board of Selectmen, Town Administrator & Staff, Police Department, Animal Control, Fire Department, Emergency Medical Services (EMS), Highway Department, Library, Recreation Department, Town Planning, Town Zoning, Town Engineering, Building Inspector, Health Code Officer, Town Clerk, Tax Collector, Town Treasurer, Conservation Commission, Assessing Department, as well as other related staff, boards and commissions.
   
   
3. The School portion of the rate now consists of two components, the state education tax rate and the local education tax rate. The Legislature & the Governor arrived at the split in the school rate in 1999 to account for that amount per pupil that the Legislature & Governor have attempted to define as the cost of an adequate education. The town has a local component to the school rate as the voters had decided on an appropriation amount at the 1999 annual meeting and ballot vote that exceeds the amount determined to be an adequate education. This rate principally pays for all public education services in the Town of Hudson, (i.e. all elementary, middle school, and high school services).

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Exemption for the Blind (RSA 72:37)

1. Determined legally blind by the Administrator of Blind Services of the Vocational Rehabilitation Division of the State of New Hampshire Education Department.
   
   
2. Exempt each year on assessed value for property tax purposes of his/her residential real estate to the value of $105,000 (passed by voters in March, 2007).
   
   
3. Filing deadline is April 15th in the year in which a property owner qualifies.
   
   
4. Forms are available by contacting the Assessing Department

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Exemption for the Elderly (RSA 72:39-a & b)

1. Have to reside in the State of New Hampshire for at least three (3) years preceding April 1st in which the exemption is claimed.
   
   
2. Have a net income from all sources of less than $35,000 if single including Social Security, or if married, less than $45,000 including Social Security. The net income shall be determined by deducting from all monies received, from any source including social security or pension payments, the amount of any of the following or the sum thereof:
   
   
   1. Life insurance paid on the death of an insured.
   2. Expenses and costs incurred in the course of conducting a business enterprise.
   3. Proceeds from the sale of assets.
   
   
3. Applicant's net assets shall not exceed $150,000, excluding the value of the person's actual residence. "Net assets" means the value of all assets, tangible and intangible, minus the value of all good faith encumbrances. "Residence" means the housing unit, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as his/her home to the exclusion of any other places where a person may temporarily live. "Residence" shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes.
   
   
4. Additional requirements for an exemption under RSA 72:39-b shall be that the property is:
   
   
   1. Owned by the applicant; or
   2. Owned by the applicant jointly or in common with the resident's spouse, either of whom meets the age requirement for the exemption claimed; or
   3. Owned by the applicant joint or in common with a person not the applicant's spouse, if the applicant meets the applicable age requirements for the exemption claimed; or
   4. Owned by a resident, or the resident's spouse, either of whom meets the age requirement for the exemption claimed, and when they have been married to each other for at least five (5) years.
   
   
   
5. Is at least 65 years of age or older on or before April 1st. An exemption of $105,000 for residents 65 years of age up to 75; $125,000 from 75 years of age up to 80; and $150,000 from 80 years of age and older is applied to the assessed value of the property. (passed by voters in March , 2007.)
   
   
6. Filing deadline is April 15th in the year in which a property owner qualifies.
   
   
7. Forms are available from the Assessing Department.

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Exemption for the Disabled (RSA 72:37-b)

1. Must reside in the state of NH for at least five (5) years immediately preceding April 1st.
   
   
2. Any person determined eligible under the federal Social Security Act for benefits to the disabled shall receive a yearly exemption in the amount of $105,000 off of the assessed value of the residential property.
   
   
3. Have a net income, from all sources, of less than $35,000 including Social Security, or if married a net income of less than $45,000 including Social Security. Net Income shall be determined by deducting from all monies received, from any source including social security or pension payments, the amount of any of the following or the sum thereof:
   1. Life insurance paid on the death of an insured
   2. Expenses and costs incurred in the course of conducting a business enterprise;
   3. Proceeds from the sale of assets
      (passed by voters in March, 2007)
   
   
   
4. Applicant's net assets shall not exceed $150,000, excluding the value of the person's actual residence. "Net assets" means the value of all assets, tangible and intangible, minus the value of all good faith encumbrances. An asset is everything you own i.e.: car, furniture, jewelry, stocks, bonds, savings/checking accounts, tools/equipment, etc. "Residence" means the housing unit, and related structures such as an unattached garage or woodshed, which is the person's principal home, and which the person in good faith regards as his/her home to the exclusion of any other places where a person may temporarily live. "Residence" shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes.
   
   
5. Filing deadline is April 15th in the year in which a property owner qualifies.
   
   
6. Forms are available from the Assessing Department.

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Veteran's Credit (RSA 72:28)

1. Must be a resident of the State of New Hampshire for at least one (1) year preceeding April 1st in the year which the credit is applied for.
   
   
2. Must have served not less than ninety (90) days in the Armed Forces of the United States in a war or conflict, and have been honorably discharged as outlined in RSA 72:28. The credit in the amount of $500.00 is applied to the amount of taxes owed. A credit of $2,000 is also available to the Veteran if he/she is VA-determined 100% totally and permanently disabled as a result of a service-connected injury. A copy of the DD214, a discharge paper and any other sufficient proof is required when applying for these credits. (Passed by voters in March, 2007)
   
   
3. Filing deadline is April 15th in the year in which a property owner qualifies.
   
   
4. Forms are available from the Assessing Department.
   
   

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Tax Credit for Service-Connected Total Disability (RSA 72:35)

1. Any person, who has been honorably discharged or an officer honorably separated from the military service and who has a total and permanent service-connected disability can qualify for this tax credit.
   
   
2. This Town-voter approved property tax credit is $2,000 off of the property tax bill.
   
   
3. In order to qualify an applicant must be an owner of the property;
   
   
4. The property must be the principle place of abode;
   
   
5. The applicant must have written documentation from the VA that they have a total and permanent service-connected disability, or who is a double amputee or paraplegic because of service-connect injury;
   
   

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Tax credit for a surviving spouse of any person
who was killed or died while on active duty (RSA 72:28)

1. There is a $2,000 tax credit for a surviving spouse of any person who was killed or died while on active duty during qualifying wars, conflicts or armed conflicts, or combat zones as laid out under RSA 72:28.
   
   

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Current Use

In order to encourage appreciation for the environment, conserve land and other resources, and to maintain open space, there are provisions for placing land in Current Use status where it is assessed at significantly lower values. Many requirements must be met and various restrictions do apply, including, in most cases, a 10 acre minimum requirement. If you desire to investigate further, you will want to look up RSA 79-A and/or also stop in the Assessing Department to get assistance.

An additional source of useful information concerning Current Use can be found at: http://www.state.nh.us/revenue

Forms are available from the Assessing Department. The filing deadline is April 15th of each year.

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Assessing Department Valuation Statistics

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Tax Rate Summary

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Valuation Summary

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Tax Rate History

Tax Rate History

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Tax Assessing - Links of Interest

International Association of Assessing Officials – http://www.iaao.org

New Hampshire Association of Assessing Officials – http://www.nhaao.org

New Hampshire Board of Tax and Land Appeals – http://www.state.nh.us/btla

New Hampshire Municipal Association – http://www.nhlgc.org

State of New Hampshire – State Government Website – http://www.state.nh.us

State of New Hampshire – Department of Revenue – http://www.state.nh.us/revenue

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The content of this page is maintained by the Assessor's office.
For questions or concerns, please contact Jim Michaud, 886-6009