NH Land Valuation Method Calculator

This calculator is designed to help NH taxpayers better understand how land is valued for tax purposes.

All NH parcels are assigned a minimum or "building lot" value (zoning determines size) and an "excess" or "surplus" land value. Land is classified as "excess" if the parcel can be further developed or subdivded, and "surplus" if the land has little economic value.

How to Use this Calculator

Enter a town.
Select building lot value.
Select total lot size.
Select zoning minimum lot size.
Optional "Structure Value" selection to compare parcels with buildings.

** Fine-tune assessment values by selecting a "Excess" or "Surplus" amount for other acreage in the parcel (upper right hand corner). Average values are set but differ by location and land characteristics.

Comparison of NH Land Valuation Methods for Property Tax Assessments 2025 Tax Rate

▸ Select One:

Excess $/ac ?

Excess Land — Acreage beyond the primary building site that can support additional building lots. Has road frontage or good access. Valued at a higher per-acre rate than surplus land.

Surplus Land — Back acreage that has less value and normally does not provide a benefit other than to the immediate parcel. Remote, steep, wetland, or otherwise constrained. Valued at a deep discount.

Surplus $/ac ?

Surplus Land — Back acreage with less value that normally does not provide a benefit other than to the immediate parcel. Remote, steep, wetland, or otherwise constrained. Valued at a deep discount.

Excess Land — Acreage beyond the primary building site that can support additional building lots. Has road frontage or good access. Valued at a higher rate than surplus.

Town

Building Lot Value ($)

Total Lot Size

Zoning Minimum Lot Size

Structure Value (optional)

Make selections to calculate results Your results will appear here

StandardStandard Valuation (Market Value)

Current UseAll Acres in Current Use

HybridLot + Back Acres in Current Use

Total Parcel: — Acres

Total Assessed Value

$—

Total Parcel: — Acres

Total Assessed Value

$—

Total Parcel: — Acres

Total Assessed Value

$—

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Annual Tax Due

$—

Annual Tax Due

$—

Annual Tax Due

$—

— Assessor splits land —

Lot Value

Primary Building Lot

$—

Surplus Acreage

Additional Acreage

$—

Current Use Acreage

All Undeveloped Land

$—

Lot Value

Primary Building Lot

$—

Current Use Acreage

Undeveloped Land

$—