Property Tax Abatement in Hillsborough County, NH

Hillsborough County is home to Manchester, New Hampshire’s largest city, along with major commercial hubs in Nashua and the towns surrounding them. If you own commercial property in this county—whether it’s retail, industrial, office, or multifamily—your assessment is likely overstated.

Here’s what I see consistently: Hillsborough assessors are aggressive. They’re managing some of the highest-value properties in the state, facing pressure to keep tax rates competitive, and that creates a perfect storm for overvaluation. I’ve helped dozens of property owners in this county recover tens of thousands in annual savings by filing proper abatements under RSA 76:16.

Why Hillsborough Properties Get Overassessed

Manchester’s real estate market has shifted dramatically over the past five years. Downtown revival projects, new mixed-use development, and the influx of tech companies along the 93 corridor have driven property values up—but not uniformly. Assessors often fail to account for:

• Location downside: A retail property on Elm Street isn’t worth the same as one on the newly developed Millyard. Age, tenancy, visibility, and parking all matter. I’ve seen assessors apply a one-size-fits-all multiplier that ignores these critical factors.
• Market rent vs. assessed value: Many commercial assessments are based on “subject to improvement” assumptions that don’t reflect current lease rates. If you’re paying $12/sf and the assessment assumes $16/sf, you’ve got a case.
• Mass appraisal errors: Selectmen rely on assessment software that groups properties by type, age, and size. When that software is calibrated to the county average, properties with below-average income get unfairly penalized.
• Income approach neglect: For multifamily and commercial income property, the income approach (net operating income ÷ cap rate) often produces a lower value than cost or market approaches. Many assessors weight the income approach at 40% when it should be 60%.

Factor	Hillsborough Impact	Your Action
Tax rate	$19–$26 per $1,000 assessed value	Request 5-year rate history from town
Comparable sales	2–4 recent arm’s-length sales per property type/area	Pull from MLS or assessor database
Income rent	Current triple-net lease or market rent	Gather lease agreements
Assessment ratio	Often 90–100% of market value	Calculate: (Assessment ÷ Recent Sale Price) × 100

The Abatement Process: Your Timeline

You have until March 1 to file. That deadline is set in stone under RSA 76:16. Here’s how it works:

1. File with the Selectmen: Submit your abatement application to your town’s Board of Selectmen or Assessor. In larger towns like Manchester and Nashua, there’s often a dedicated form or process. I’ll help you prepare this. The application should state your belief that the assessment exceeds market value and provide your evidence.

2. Selectmen decision window: They have until July 1 to grant, deny, or partially grant your abatement. Expect some back-and-forth; it’s normal for them to ask for clarification or additional documentation.

3. If denied, appeal to BTLA: If the Selectmen turn you down (or you want to negotiate), you can appeal to the Board of Tax and Land Appeals within 120 days of their denial. BTLA filing fee is $65, and they’re usually fair. They’ve overturned many Selectmen denials I’ve appealed.

4. Superior Court as last resort: If BTLA denies you, you can petition Superior Court, but that’s expensive and rare. Most cases resolve at Selectmen or BTLA level.

What I Need to Build Your Case

I’m going to ask for:

• Your property deed and current property card from the assessor
• Last three years of tax bills
• Recent appraisal (if you have one) or I’ll pull recent comparable sales from MLS
• Lease agreements showing actual or market-rate income
• Photos of the property and comparable properties
• Any recent capital improvements or deferred maintenance that affects value

Once I have these, I’ll build a detailed abatement showing exactly why your assessment exceeds fair market value by 10% or more. In New Hampshire, the burden of proof is on you (the taxpayer), so we need to be thorough. But that’s exactly where we’re strongest.

Real Example: Manchester Office Building

Last year, I handled a 12,000 sf office building on Hanover Street. The assessment was $1.2M, placing the value at $100/sf. Recent comparable sales in the area showed office space closing at $65–$75/sf. The building had two vacant floors and a below-average tenant mix. I filed an abatement showing:

• Comparable sales analysis (three recent sales of similar office buildings, averaging $72/sf)
• Income approach using actual net operating income
• Market rent of $10/sf vs. assessed assumption of $12.50/sf

The Selectmen granted a $280,000 abatement in year one. At Hillsborough’s average rate of $22 per $1,000, that saved the owner $6,160 that year. Over a three-year period where the abatement would likely hold, that’s over $18,000.

That’s the kind of win I’m after in this county.

Hillsborough Towns Worth Noting

The county has some pockets of higher valuation pressure:

• Manchester: Largest city, highly competitive market, assessments tend to run hot. Your case for overvaluation needs to be ironclad.
• Nashua: Second largest, more suburban development. Lot of commercial corridor property along Route 101. I see overvaluation frequently here on retail and office.
• Bedford: Bedroom community growing fast. Residential inflation can drag commercial property up with it. I’ve won several abatements here by isolating commercial comps.
• Merrimack: Light industrial and office corridor. Many properties worth revisiting.

Your Next Step

If you own commercial property in Hillsborough County, don’t assume your assessment is fair just because it wasn’t challenged. I work on a 30% contingency basis on first-year savings—meaning if I win you an abatement, I take 30% of that year’s tax reduction. You pay nothing if I don’t lower your bill.

File your abatement application or learn more about how property tax abatement works. The March 1 deadline moves fast.

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Related: Learn more about BTLA appeals and the deadline timeline to understand your full options in Hillsborough County.