The Brookline NH property tax rate for 2025 is $24.64 per $1,000 of assessed value, set by the New Hampshire Department of Revenue Administration on November 18, 2025. That’s up from $22.61 in 2024, an increase driven mostly by the local education component. On a home assessed at $400,000, the 2025 rate produces a bill of about $9,856 before any credits.1New Hampshire Department of Revenue Administration. 2025 Municipal Tax Rates
What Makes Up the Rate
The $24.64 total is stacked from four separate pieces, each funding a different level of government:
- Local education: $17.81
- Municipal: $4.73
- State education: $1.13
- County (Hillsborough): $0.97
Local education alone is about 72 percent of the bill. The school district budget and Brookline’s share of the cooperative high school do more to move your tax bill than anything else voters decide at Town Meeting. Municipal and county spending combined come to less than a quarter of what you owe.1New Hampshire Department of Revenue Administration. 2025 Municipal Tax Rates
How to Calculate Your Bill
Divide your assessed value by 1,000 and multiply by the rate. A property assessed at $350,000 at the 2025 rate: 350 × $24.64 = $8,624 before credits.
Your assessed value is on your most recent tax bill, in the town’s records through the NH Tax Kiosk, or available from the Board of Assessors. If your mortgage includes an escrow account, the lender pays the town directly and adjusts your monthly payment when the rate changes. Pay taxes yourself and the full amount is on you to budget for.
Why the Rate Moves Each Year
The rate recalculates every fall. Two things drive it: how much voters approve spending at the March Town Meeting, and the total assessed value of all property in town. The DRA takes total appropriations, subtracts non-tax revenues like motor vehicle fees and state aid, and divides what’s left by the town’s total valuation.2New Hampshire Department of Revenue Administration. NH Department of Revenue Demystifies Tax Rates
That means a revaluation that raises property values across town can actually push the rate down, because the same spending is spread over a larger base. Spending rising faster than values pushes the rate up. Brookline’s 2025 rate was calculated against a total town valuation of roughly $1.15 billion, producing a total tax commitment of about $28.4 million.
State law requires a full town-wide revaluation at least every five years. Brookline last completed one in 2023, so individual assessments reflect the market conditions captured in that cycle, with adjustments between revaluations.3New Hampshire General Court. New Hampshire Code 75-8-a – Five-Year Valuation4Town of Brookline NH. 2023 Town Wide Revaluation Frequently Asked Questions
Credits and Exemptions That Lower Your Bill
Several state-authorized credits and exemptions can reduce what you owe. Each requires a separate application to the Board of Assessors, and eligibility has to be documented.
Veterans
Brookline has adopted the optional veterans’ tax credit at $750, the maximum state law allows. It covers veterans with at least 90 days of active duty during qualifying periods and their surviving spouses. The baseline statewide credit is $50; towns can vote it up to $750, and Brookline has.5New Hampshire General Court. New Hampshire Code 72-28 – Standard and Optional Veterans Tax Credit
A separate credit exists for veterans with a service-connected total and permanent disability. The standard amount is $700, with towns able to adopt an optional credit up to $5,000 following a 2025 legislative change.6New Hampshire Department of Revenue Administration. 2025-003 Technical Information Release – Veterans Tax Credits
Elderly Exemption
Residents 65 or older who meet income and asset limits may qualify for an exemption that reduces their assessed value before the tax rate is applied. The state floor is net income no more than $13,400 for a single person or $20,400 for a married couple, and net assets no more than $35,000 excluding the home and up to two acres. Towns can set higher thresholds. Applicants must have lived in New Hampshire at least three consecutive years.7New Hampshire General Court. New Hampshire Code 72-39-a – Elderly Exemption
Solar Energy
Under RSA 72:62, a town may exempt solar installations from adding to assessed value. Adoption is not automatic statewide, so confirm with the Board of Assessors whether Brookline currently offers the exemption before you file.8New Hampshire General Court. New Hampshire Code 72-62 – Exemption for Solar Energy Systems
When Payments Are Due
Brookline bills twice a year under RSA 76:15-a. The July 1 bill is an estimate based on half of the prior year’s tax. The December 1 bill covers the balance once the DRA finalizes the actual rate in the fall. So the July bill is essentially a prepayment, and the December bill trues it up.9New Hampshire General Court. New Hampshire Code 76-15-a – Semi-Annual Collection of Taxes in Certain Towns and Cities
Payments can be mailed to the Tax Collector or made through the town’s online payment portal. Credit card payments online carry a convenience fee in the range of 2 to 3 percent. Include your parcel ID or map-lot number on any mailed payment.
What Late Payment Costs
Interest accrues at 8 percent from the due date on any unpaid balance. If the July bill went out after June 1, the town must give at least 30 days before charging interest; that grace period doesn’t apply to the December bill.9New Hampshire General Court. New Hampshire Code 76-15-a – Semi-Annual Collection of Taxes in Certain Towns and Cities
If taxes stay unpaid, the Tax Collector places a tax lien against the property, and the interest rate on the balance climbs to 14 percent. You then have a two-year redemption window to pay everything owed plus interest and costs. Miss that, and the town takes the property and can vote at Town Meeting to sell it at public auction or by sealed bid.10New Hampshire General Court. New Hampshire Code 80-80 – Transfer of Tax Liens and Tax-Acquired Property
The numbers get punishing fast. On a $9,000 tax bill, 14 percent interest adds more than $1,200 a year. If you’re falling behind, contact the Selectboard about a hardship situation or file for abatement before a lien is placed.
How to Appeal Your Assessment
If your assessed value looks too high compared to actual market value or to similar properties in town, you can file for an abatement. The deadline is firm: submit a written application to the Selectboard by March 1 following the date of your tax notice.11New Hampshire General Court. New Hampshire Code 76-16 – Abatement Application
The application has to state specifically why the assessment is wrong. General complaints about the bill won’t move it. The strongest cases include recent sales of comparable Brookline properties showing lower per-square-foot values, photographs of condition issues the assessor didn’t capture, and errors in the property record card such as wrong square footage or lot size.
The Selectboard has until July 1 to grant or deny your request in writing. A denial, or no response at all, can be appealed to the New Hampshire Board of Tax and Land Appeals or filed in Superior Court. The BTLA route is less formal and doesn’t require an attorney, which is why most homeowners take it.12New Hampshire Department of Revenue Administration. Property Tax Abatement and Appeal Process
One important point: you’re appealing the assessed value, not the tax rate. A successful abatement lowers the value your bill is calculated against, not the rate itself. And you owe the full tax bill while the appeal is pending. If you win, the town refunds the difference with interest.