Statewide Analysis

	DEPARTMENTS	NEWS	CITIZEN INTEREST	MINUTES	MEETINGS	LOCAL LINKS
STATEWIDE PROPERTY TAX ANALYSIS ~ TOWN OF HENNIKER

DEPARTMENTS

NEWS

CITIZEN INTEREST

MINUTES

MEETINGS

LOCAL LINKS

STATEWIDE PROPERTY TAX ANALYSIS ~ TOWN OF HENNIKER

School Tax Comparison

Town

Taxes for school purposes (2005)[28]

Population (2003)

School taxes per capita

B÷C

Student population[29]

School taxes per student

B÷E

Allenstown

3,566,978

5,032

709

782

4,561

Auburn

6,572,201

4,984

1,319

909

7,230

Barnstead

5,639,180

4,431

1,273

778

7,248

Brookline

8,232,035

4,533

1,816

1,032

7,977

Charlestown

4,037,749

4,895

825

832

4,853

Chester

6,882,646

4,488

1,534

911

7,555

Enfield

5,259,360

4,825

1,090

589

8,929

Haverhill

4,045,734

4,561

887

698

5,796

Henniker

6,431,568

4,757

1,352

751

8,564

Hillsborough

6,523,784

5,331

1,224

984

6,630

Hopkinton

10,452,658

5,582

1,873

1,016

10,288

Loudon

5,923,515

4,879

1,214

826

6,409

New Boston

5,791,658

4,716

1,228

820

7,063

New Ipswich

4,502,070

4,842

930

845

5,328

New London

6,475,954

4,379

1,479

412

15,718

Newton

7,402,409

4,494

1,647

806

9,184

Northfield

2,881,513

4,793

601

800

3,601

North Hampton

9,165,995

4,496

2,039

649

14,123

Plymouth

4,091,570

6,331

646

696

6,334

Wakefield

5,912,798

4,569

1,294

734

8,056

[1] Source: New Hampshire Department of Revenue Administration—MS 2 forms, showing amounts appropriated at town meeting.

[2] Includes Executive, Election & Registration, Financial Administration, Revaluation of Property, Legal Expense, Personnel Administration, Planning & Zoning, General Government Building, Cemeteries, Insurance Not Otherwise Allocated, Advertising & Regional Association, and Other General Government.

[3] Some towns included sewerage collection and disposal in this category. Those amounts are omitted from the amounts shown, as they are collected through user fees.

[4] Includes parks.

[5]Includes $230,355 that was budgeted separately for road improvements and repairs (shown on DRA form as capital outlay for land and improvements). See note 7.

[6] Total appropriations exceed sum of columns because not all categories of appropriations have been included.

[7] This item on DRA form included $230,355 for road improvements and repairs. That amount has been deducted here and included under highways (see note 5), since other towns appear to include such amounts under highways, not under capital outlay.

[8] Fire truck ($370,000--$200,000 from capital reserve fund and $170,000 from taxation) and highway plow truck ($98,200).

[9] Masonic building ($161,000) and St. Theresa’s Church ($125,000).

[10] Ramsdell Road bridge.

[11] See note 1.

[12] See note 2.

[13] See note 3.

[14] See note 4.

[15] Includes $180,000 for town-wide revaluation.

[16] Includes $186,709 that was budgeted separately for road improvements and repairs (shown on DRA form as capital outlay for land and improvements). See note 18.

[17] See note 6.

[18] Bike path sidewalk. This item on DRA form also included $186,709 for road impnrovements and repairs. That amount has been deducted here and included under highways (see note 16), since other towns appear to include such amounts under highways, not under capital outlay.

[19] Ambulance--$140,000 from capital reserve fund, $30,000 from taxation.

[20] Impact fee consultant, papermill restoration engineering, community center trust, library needs assessment, bridge engineering, library building maintenance trust.

[21] Source: New Hampshire Department of Revenue Administration—MS 4 forms, showing budgeted (not actual) revenue.

[22] Shared state revenues are allocated based on factor calculated as follows: (amount of local property taxes assessed ÷ equalized valuation) x population.

[23] Meals & rooms tax revenues are distributed based on population.

[24] Highway block grants are distributed using a formula based on equalized valuation, population, and mileage of class IV and class V roads. Amount of grant increases with population and road mileage, and decreases as equalized valuation increases.

[25] Includes $372,800 from DOT for bike path sidewalk and $76,000 from DOT for Ramsdell Road bridge engineering study.

[26] Town portion of tax rate only: does not include county or school portion. DRA does not report municipal tax rate on an equalized basis, so these are unofficial, based on the calculation shown in the table. They also are not exact, because they use 2004 appropriations and revenue, and 2005 equalized valuation.

[27] Official DRA full value tax rates for 2005—includes town, county, and school portions.

[28] Calculations are based on figures available from Department of Revenue Administration: (local education tax + state education tax) x town valuation (not equalized).

[29] Source: Department of Education numbers for fiscal year 2003, used under current state funding formula to determine aid to municipalities. DOE has more recent student population figures available, but they do not show high school population by town for towns that are in regional school districts (e.g., Henniker).

A Town	B General Gov’t[2]	C Police	D Ambu-lance	E Fire	F Combined D+E	G Highways	H Sanitation[3]	I Culture & Recreation[4]
Allenstown	644,376	482,462	25,392	231,011	257,003	380,568	117,357	76,857
Auburn	480,924	697,087	45,000	181,511	226,511	955,071	6,406	106,154
Barnstead	668,274	331,550	284,078	170,598	454,676	518,350	159,344	88,800
Brookline	740,375	503,963	101,598	185,136	286,734	430,880	239,773	161,066
Charlestown	602,290	432,200	44,535	73,120	117,655	639,445	646,760	129,555
Chester	704,251	328,536	25,000	195,895	220,895	612,430	182,693	243,070
Enfield	1,163,447	461,805	28,501	68,644	97,145	719,898	280,161	148,499
Haverhill	419,418	543,745	61,616	119,621	181,237	729,941	18,916	96,570
Henniker	634,829	773,939	0	346,841	346,841	809,081[5]	476,745	244,679
Hillsborough	688,683	810,850	0	388,524	388,524	720,902	417,703	215,676
Hopkinton	1,067,107	570,527	274,934	188,320	463,254	906,592	535,258	402,713
Loudon	712,251	612,145	145,308	161,440	306,748	494,441	247,388	138,742
New Boston	734,336	357,474	0	121,955	121,955	801,395	297,741	295,662
New Ipswich	504,348	282,888	27,073	76,705	103,778	319,356	64,198	79,934
New London	941,776	561,680	0	139,443	139,443	1,006,617	423,576	432,085
Newton	508,311	387,357	27,000	202,294	229,294	252,650	388,600	122,199
Northfield	439,950	686,090	0	55,100	55,100	737,835	288,745	136,505
North Hampton	741,692	727,220	3,900	908,145	912,045	410,012	108,411	378,155
Plymouth	799,240	1,084,534	59,105	761,126	820,231	687,528	322,130	642,035
Wakefield	957,307	452,144	55,944	105,298	161,242	625,233	272,270	167,729

Town	Debt Service	Capital Outlay				Transfers to reserve funds	Total appro-priations[6]	Popula-tion (2003)	Equalized valuation (2005)
Town	Debt Service	Land & improve-ments	Equip-ment	Bldgs.	Other improve-ments	Transfers to reserve funds	Total appro-priations[6]	Popula-tion (2003)	Equalized valuation (2005)
Allenstown	94,180	0	38,910	0	0	434,900	3,367,284	5,032	305,482,542
Auburn	129,725	2,000,000	27,681	0	0	465,000	5,274,459	4,984	704,024,887
Barnstead	90,964	15,000	48,119	0	0	117,000	2,575,132	4,431	542,276,033
Brookline	161,149	0	0	1,417,500	0	11,835	4,594,510	4,533	535,974,508
Charlestown	15,000	0	133,275	0	0	0	3,439,926	4,895	254,071,966
Chester	618,670	0	0	0	0	0	3,064,094	4,488	560,212,813
Enfield	214,851	33,000	248,000	15,000	10,000	188,700	4,098,067	4,825	501,323,589
Haverhill	79,580	0	0	0	25,000	42,000	2,244,269	4,561	298,721,860
Henniker	175,600	0[7]	468,200[8]	286,000[9]	40,000[10]	139,500	5,181,449	4,757	408,291,074
Hillsborough	383,957	0	63,441	7,750	120,000	1,209	5,459,196	5,331	570,628,746
Hopkinton	303,737	5,065,000	90,000	0	7,000	292,201	9,923,728	5,582	700,346,051
Loudon	1,000	0	43,550	0	0	271,000	2,927,464	4,879	518,611,929
New Boston	0	0	61,900	0	727,000	270,000	3,751,171	4,716	560,261,478
New Ipswich	14,650	0	3,000	0	160,088	70,200	1,664,288	4,842	412,689,436
New London	194,363	0	177,900	25,000	39,000	595,692	5,376,482	4,379	1,154,993,412
Newton	2,500	0	0	0	64,831	0	2,062,263	4,494	495,531,603
Northfield	189,125	0	34,065	0	67,000	1,000	2,795,210	4,793	343,156,924
North Hampton	73,948	0	100,400	15,000	0	234,053	4,056,947	4,496	1,128,558,673
Plymouth	89,360	172,960	272,149	0	0	189,604	5,162,796	6,331	419,335,822
Wakefield	18,054	0	0	0	32,533	478,841	3,526,330	4,569	1,011,274,751

A Town	B General Gov’t[12]	C Police	D Ambu-lance	E Fire	F Combined D+E	G Highways	H Sanitation[13]	I Culture & Recreation[14]
Allenstown	692,005	488,724	25,392	238,483	263,875	335,160	141,152	70,634
Auburn	663,320	675,774	45,000	184,103	229,103	948,812	6,235	115,075
Barnstead	716,618	324,439	327,378	192,458	519,836	554,968	163,504	93,800
Brookline	721,003	501,844	177,680	172,400	350,080	467,000	258,669	178,790
Charlestown	692,567	470,251	177,545	86,469	264,014	1,012,315	288,730	132,611
Chester	714,368	315,865	30,000	211,593	241,593	456,961	182,815	232,029
Enfield	1,238,078	480,867	29,001	165,984	194,985	772,747	343,776	171,332
Haverhill	434,465	606,721	63,000	121,081	184,081	826,390	32,745	94,351
Henniker	834,102[15]	855,846	0	360,814	360,814	794,636[16]	508,939	198,952
Hillsborough	722,080	818,238	0	402,221	402,221	754,710	467,306	252,528
Hopkinton	1,128,724	583,230	296,101	197,234	493,335	928,177	528,540	425,237
Loudon	764,871	713,040	151,035	181,600	332,635	518,453	234,129	140,434
New Boston	789,664	393,120	0	114,710	114,710	807,988	361,030	199,375
New Ipswich	532,955	319,000	19,331	79,354	98,685	342,978	0	41,515
New London	1,235,271	650,654	0	144,403	144,403	1,012,567	451,510	458,485
Newton	623,026	459,048	0	212,714	212,714	311,420	329,969	124,913
Northfield	544,555	762,815	0	21,560	21,560	752,630	276,810	142,390
North Hampton	717,639	880,498	0	1,345,329	1,345,329	612,279	108,565	397,649
Plymouth	933,970	1,212,931	70,094	905,420	975,514	840,543	340,683	699,072
Wakefield	1,118,560	473,290	68,913	111,110	180,023	589,711	371,634	187,686

Town	Debt Service	Capital Outlay				Transfers to reserve funds	Total appro-priations[17]	Popula-tion (2003)	Equalized valuation (2005)
Town	Debt Service	Land & improve-ments	Equip-ment	Bldgs.	Other improve-ments	Transfers to reserve funds	Total appro-priations[17]	Popula-tion (2003)	Equalized valuation (2005)
Allenstown	80,148	0	41,310	0	0	28,500	2,977,211	5,032	305,482,542
Auburn	124,975	0	65,700	0	47,054	376,000	3,451,794	4,984	704,024,887
Barnstead	10,000	130,000	72,582	0	21,877	97,000	2,792,354	4,431	542,276,033
Brookline	378,738	0	0	0	0	2,550	3,513,221	4,533	535,974,508
Charlestown	10,000	0	29,200	0	49,500	0	3,859,174	4,895	254,071,966
Chester	607,045	0	0	20,000	2,100,000	0	5,068,747	4,488	560,212,813
Enfield	215,591	55,000	60,000	0	53,943	135,300	4,235,648	4,825	501,323,589
Haverhill	71,775	0	0	0	200,000	44,000	2,584,055	4,561	298,721,860
Henniker	161,949	466,000[18]	170,000[19]	0	162,600[20]	5,000	5,359,603	4,757	408,291,074
Hillsborough	578,750	0	21,250	519,009	1,912,000	600	8,428,016	5,331	570,628,746
Hopkinton	302,417	0	0	47,000	15,000	460,500	5,154,214	5,582	700,346,051
Loudon	1,000	0	180,000	0	145,620	384,000	3,498,088	4,879	518,611,929
New Boston	0	0	59,000		100,150	220,000	3,118,990	4,716	560,261,478
New Ipswich	113,895	0	262,600		760,398	371,277	2,925,655	4,842	412,689,436
New London	187,393	0	248,124	1,358,000	19,000	648,825	7,351,715	4,379	1,154,993,412
Newton	2,500	0	0	0	132,049	0	2,334,217	4,494	495,531,603
Northfield	173,670	0	40,400	0	237,000	0	3,155,740	4,793	343,156,924
North Hampton	64,947	550,000	114,500	58,000	19,000	152,500	5,228,280	4,496	1,128,558,673
Plymouth	158,897	1,047,560	230,605	0	0	315,049	6,844,991	6,331	419,335,822
Wakefield	17,517	0	0	0	36,090	301,945	3,850,334	4,569	1,011,274,751

Town	Taxes (other than property taxes)					Licenses, Permits, and Fees
Town	Land use change	Timber	Payments in lieu	Interest & penalties	Excava-tion		Business licenses	Motor vehicle	Building permits	Other
Allenstown	0	0	0	60,000	0		0	600,000	12,500	7,800
Auburn	0	7,000	575,129	25,000	0		25,000	1,025,000	50,000	10,000
Barnstead	10,000	15,561	0	80,000	2,779		1,000	602,000	30,150	25,700
Brookline	0	9,000	0	30,500	3,500		0	705,000	0	0
Charlestown	15,000	25,000	7,200	120,000	3,000		3,400	680,000	10,000	9,000
Chester	0	3,800	0	36,100	1,000		5,000	815,000	45,700	3,970
Enfield	5,000	6,825	0	46,253	1,805		705	656,000	15,000	7,337
Haverhill	10,064	15,000	1,800	89,000	1,002		0	635,000	1,100	33,000
Henniker	28,000	30,428	19,660	60,000	4,880		2,200	780,000	4,000	4,000
Hillsborough	45,900	28,000	7,000	95,725	2,544		1,575	776,000	16,000	15,430
Hopkinton	50,000	0	3,390	78,000	0		1,500	875,000	15,000	50,000
Loudon	100,000	20,000	60,000	90,000	8,000		1,000	900,000	15,000	5,000
New Boston	50,000	40,000	0	75,000	7,000		1,000	800,000	45,000	46,500
New Ipswich	55,000	20,000	2,701	26,000	0		0	682,000	5,500	34,000
New London	95,125	2,802	0	33,305	0		28,177	764,800	0	41,516
Newton	18,258	12,100	0	38,266	928		103,900	660,000	52,528	4,500
Northfield	40,000	12,000	35,381	51,000	350		25,415	625,000	14,000	6,000
North Hampton	0	2,000	0	55,000	0		0	1,000,000	50,000	4,500
Plymouth	15,000	25,000	38,583	65,000	0		5,000	540,000	24,000	41,400
Wakefield	238,270	23,987	0	46,935	172		1,538	675,000	89,585	29,241

Town	From state						Charges for services		Total
Town	Shared revenue[22]	Meals & rooms[23]	Highway block grant[24]	Forest land reimb.	Flood control reimb.	Other (includ’g RR tax)	Income from dep’ts	Other charges
Allenstown	40,138	166,281	80,533	8,602	0	6,900	110,000	0	1,801,950
Auburn	21,040	164,695	111,253	0	0	17,488	60,000	0	2,504,291
Barnstead	19,634	146,421	143,732	0	0	20,032	90,000	0	1,250,143
Brookline	18,291	149,791	97,509	0	0	815	210,000	0	1,792,956
Charlestown	49,351	161,754	128,742	1,817	0	37,223	150,000	17,000	2,474,148
Chester	16,902	148,304	100,132	0	0	13,741	15,520	0	3,485,939
Enfield	30,457	159,441	118,289	0	0	10,258	49,444	20,767	1,779,439
Haverhill	19,712	150,717	142,191	1,236	0	208,845	57,000	0	1,706,670
Henniker	35,144	157,193	141,709	257	57,500	515,500[25]	188,600	0	3,032,574
Hillsborough	49,846	176,161	131,738	3,746	0	207,785	535,106	0	5,650,623
Hopkinton	44,400	184,455	156,579	671	113,229	40,000	475,000	125,000	2,410,453
Loudon	22,726	161,225	131,537	492	0	500	100,000	455,000	2,424,310
New Boston	22,462	155,839	152,675	265	0	17,880	6,000	0	1,521,804
New Ipswich	32,377	160,002	110,398	144	0	440,000	10,000	200,000	2,135,442
New London	30,524	144,703	112,374	0	0	0	118,442	950	3,828,841
Newton	24,302	148,503	74,257	0	0	1,505	3,800	550	1,302,848
Northfield	34,504	158,383	98,335	13	0	35	97,785	0	1,425,776
North Hampton	28,183	148,569	80,449	0	0	1,000	60,000	4,000	1,645,201
Plymouth	59,007	209,206	114,764	2	0	221,577	918,250	155,000	3,528,309
Wakefield	12,954	150,981	105,132	0	0	214,724	193,934	0	2,176,886

A Town	B Popu-lation	C Equalized valuation	D Equalized valuation per capita C÷B	E Appropri-ations (2004)	F Revenue (2004)	G Raised by prop. tax E-F	H Net appropr’n per capita (E-F)÷B	I Municipal tax rate (G÷C) x 1,000[26]	J Total tax rate (actual 2005)[27]
Allenstown	5,032	305,482,542	60,708	2,977,211	1,801,950	1,175,261	233.56	3.85	17.85
Auburn	4,984	704,024,887	141,257	3,451,794	2,504,291	947,503	190.11	1.35	11.30
Barnstead	4,431	542,276,033	122,382	2,792,354	1,250,143	1,542,211	348.05	2.84	14.03
Brookline	4,533	535,974,508	118,238	3,513,221	1,792,956	1,039,073	229.22	1.94	19.82
Charlestown	4,895	254,071,966	51,904	3,859,174	2,474,148	1,385,026	282.95	5.45	24.28
Chester	4,488	560,212,813	124,824	5,068,747	3,485,939	1,582,808	352.68	2.83	16.40
Enfield	4,825	501,323,589	103,901	4,235,648	1,779,439	2,456,209	509.06	4.90	17.11
Haverhill	4,561	298,721,860	65,495	2,584,055	1,706,670	877,385	192.37	2.94	17.84
Henniker	4,757	408,291,074	85,830	5,359,603	3,032,574	2,327,029	489.18	5.70	23.84
Hillsborough	5,331	570,628,746	107,040	8,428,016	5,650,623	2,777,393	520.99	4.86	17.78
Hopkinton	5,582	700,346,051	125,465	5,154,214	2,410,453	2,743,761	491.54	3.92	20.84
Loudon	4,879	518,611,929	106,295	3,498,088	2,424,310	1,073,778	220.08	2.07	16.02
New Boston	4,716	560,261,478	118,800	3,118,990	1,521,804	1,597,186	338.67	2.85	14.27
New Ipswich	4,842	412,689,436	85,231	2,925,655	2,135,442	790,213	163.20	1.91	14.06
New London	4,379	1,154,993,412	263,757	7,351,715	3,828,841	3,522,874	804.49	3.05	10.53
Newton	4,494	495,531,603	110,265	2,334,217	1,302,848	1,031,369	229.50	2.08	17.71
Northfield	4,793	343,156,924	71,595	3,155,740	1,425,776	1,729,964	360.94	5.04	15.18
North Hampton	4,496	1,128,558,673	251,014	5,228,280	1,645,201	3,583,079	796.95	3.17	11.72
Plymouth	6,331	419,335,822	63,239	6,844,991	3,528,309	3,316,682	500.18	7.91	18.60
Wakefield	4,569	1,011,274,751	221,334	3,850,334	2,176,886	1,673,448	366.26	1.65	8.31

A Town	B Taxes for school purposes (2005)[28]	C Population (2003)	D School taxes per capita B÷C	E Student population[29]	F School taxes per student B÷E
Allenstown	3,566,978	5,032	709	782	4,561
Auburn	6,572,201	4,984	1,319	909	7,230
Barnstead	5,639,180	4,431	1,273	778	7,248
Brookline	8,232,035	4,533	1,816	1,032	7,977
Charlestown	4,037,749	4,895	825	832	4,853
Chester	6,882,646	4,488	1,534	911	7,555
Enfield	5,259,360	4,825	1,090	589	8,929
Haverhill	4,045,734	4,561	887	698	5,796
Henniker	6,431,568	4,757	1,352	751	8,564
Hillsborough	6,523,784	5,331	1,224	984	6,630
Hopkinton	10,452,658	5,582	1,873	1,016	10,288
Loudon	5,923,515	4,879	1,214	826	6,409
New Boston	5,791,658	4,716	1,228	820	7,063
New Ipswich	4,502,070	4,842	930	845	5,328
New London	6,475,954	4,379	1,479	412	15,718
Newton	7,402,409	4,494	1,647	806	9,184
Northfield	2,881,513	4,793	601	800	3,601
North Hampton	9,165,995	4,496	2,039	649	14,123
Plymouth	4,091,570	6,331	646	696	6,334
Wakefield	5,912,798	4,569	1,294	734	8,056

	Appropriations	Revenue	Raised by property tax for town purposes	Raised by property tax for school purposes
2005	6,027,604	3,691,748	2,335,855	See table above
2006	5,136,525	2,562,836	2,573,689	6,414,603

F

Combined

D+E

G

Highways

F

Combined

D+E

G

Highways

School Tax Comparison