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New Hampshire · Merrimack Valley · Southern NH · #137 Most Populous County in the US
Hillsborough County, New Hampshire
New Hampshire's most populous county - Manchester, Nashua, and the Merrimack River Valley corridor. The Granite State's Live Free or Die philosophy means no income tax, no sales tax, and property taxes that carry nearly the entire burden of local government. Property tax, courts, public records, probate, and senior services for Hillsborough County residents.
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Hillsborough County's assessment ratio means effective tax rates are low — but incorrect appraisals still cost money. Ownwell manages the appeal with no upfront cost.
Office: Hillsborough County Sheriff’s Office – 24-Hour Dispatch and Emergency Communications Center; High Sheriff Brian Newcomb (30th Sheriff of Hillsborough County). Three locations: 329 Mast Road, Goffstown, NH 03045 | (603) 627-5610 / (800) 562-8201 | Fax: (603) 627-5634; 19 Temple Street, Nashua, NH 03060 | (603) 882-1456 (substation temporarily closed); 300 Chestnut Street, Manchester, NH (not a mailing address) | (603) 836-2920. Serves approximately 417,000 residents across 29 towns plus Manchester and Nashua, New Hampshire’s two largest cities.
Notes: For an active emergency, call 911.
Roads & Utilities
ROADS & TRANSPORTATION
Roads: I-93, I-293, and the F.E. Everett Turnpike serve Nashua and Manchester, New Hampshire’s largest cities, in the state’s southern tier. Manchester-Boston Regional Airport (MHT) is a convenient alternative to Boston Logan.
Notes: Hillsborough County is New Hampshire’s most populous county.
Business & Permits
BUILDING & PERMITS
Office: Hillsborough County Registry of Deeds – historic building at 19 Temple St, Nashua, NH (built 1901, NRHP-listed 1985); current active courthouse at 30 Spring Street, Nashua.
Notes: Manchester is genuinely home to the historic Amoskeag Millyard – at its height (1838-1915), the largest textile mill complex in the world, stretching along both banks of the Merrimack River for more than a mile; Mill No. 11 alone was 900 feet long with 4,000 looms, once the largest cotton mill on Earth. The Amoskeag Manufacturing Company, incorporated 1831, also produced rifles, sewing machines, fire engines, and locomotives through its Amoskeag Locomotive Works. Manchester (nicknamed the “Queen City”) was incorporated in 1846, named for Manchester, England.
Veterans Services
VETERANS SERVICES
Office: Hillsborough County Veterans Service – confirm current contact via hcnh.org.
Federal: Manchester VA Medical Center – the primary VA medical center for New Hampshire.
Libraries
LIBRARIES
Manchester City Library – confirm current address/hours via hcnh.org or manchesternh.gov.
Nashua Public Library – confirm current address/hours via nashualibrary.org.
Parks & Recreation
PARKS & RECREATION
Key Assets: The Amoskeag Millyard (now a mixed-use commercial and technology district), the Currier Museum of Art, Saint Anselm College (traditional host of NH’s first-in-the-nation presidential primary debates), and SNHU Arena are the county’s premier attractions.
Notes: The genuine world’s-largest-cotton-mill history of the Amoskeag Millyard is a distinctive local fact.
GIS & Maps
GIS & MAPS
Appraisal/Parcel Search: Hillsborough County Registry of Deeds – 19 Temple St, Nashua, NH 03060.
Animal Services
ANIMAL SERVICES
Manchester Animal Shelter (Friends of the Manchester Animal Shelter) – 490 Dunbarton Road, Manchester, NH 03102 | (603) 628-6130 | Hours vary by day (closed Wed); serving Manchester since 1996, over 1,500 animals annually.
Animal Rescue League of New Hampshire – Bedford, NH; serving 25 Hillsborough County communities for 124 years, providing shelter, medical care, and adoption placement.
Humane Society for Greater Nashua – confirm current contact via hsfn.org.
Environmental & Waste
ENVIRONMENTAL / WASTE MANAGEMENT
Office: Hillsborough County – confirm current contact via hcnh.org.
NOTES: Hillsborough County is the sixth and final county in the New Hampshire v2 A+ sourced redo’s first batch (Belknap, Carroll, Cheshire, Coos, Grafton, Hillsborough, Merrimack) – closing out this batch. The genuine world’s-largest-cotton-mill history of the Amoskeag Millyard is a distinctive local fact. All contact information above was sourced via web search as of early August 2026 and should be reconfirmed directly with the relevant office before a visit, deadline-sensitive filing, or emergency-adjacent decision.
About Hillsborough County
Hillsborough County is New Hampshire’s largest county by population and the economic engine of the Granite State. It contains New Hampshire’s two largest cities – Manchester (the county’s northern seat, population ~115,000) and Nashua (the southern seat, population ~92,000) – a dual-seat arrangement unique in New Hampshire and one of the few in the United States, reflecting the county’s geographic length and the historical independence of its two major urban centers.
Manchester was the economic powerhouse of 19th-century New England. The Amoskeag Manufacturing Company – which at its peak in the early 20th century operated the largest textile mill complex in the world, employing 17,000 workers under a single roof along the Merrimack River – defined Manchester’s identity for generations. The mills closed in 1936, leaving one of the most dramatic industrial structures in America: the massive redbrick mill buildings stretching for a mile along the Merrimack are now the Millyard, a mixed-use campus of technology companies, restaurants, museums, and the University of New Hampshire School of Law. Manchester-Boston Regional Airport serves the region as a convenient alternative to Logan.
Nashua has consistently ranked among the most livable cities in the United States – it topped Money magazine’s “Best Places to Live” list twice in the 1990s. The city’s economy is anchored by BAE Systems, Nashua Corporation, and a cluster of technology and defense contractors drawn by New Hampshire’s tax structure and proximity to the Route 128 Boston tech corridor. Nashua sits directly on the Massachusetts border, making it a destination for Massachusetts residents seeking lower taxes.
New Hampshire’s famous “Live Free or Die” tax philosophy has profound implications for property owners: with no state income tax and no broad-based sales tax, local governments fund schools, roads, and services almost entirely through property taxes. The result is some of the highest effective property tax rates in the nation – typically $20-$30 per $1,000 of assessed value in Hillsborough County municipalities.
County government in New Hampshire is relatively limited – municipalities handle most services. The county provides the courthouse, corrections, nursing home (Hillsborough County Nursing Home), and some social services. The county is governed by elected Commissioners and a separately elected delegation of state representatives sitting as the county convention.
All Services
Browse every category and topic available for this county.
Property taxes in New Hampshire are assessed and administered entirely at the municipal level. Each of Hillsborough County’s 31 cities and towns has its own assessors (or elected selectmen who serve as assessors in smaller towns) who determine property values. The county has no assessor.
New Hampshire law requires municipalities to assess property at 100% of market value (full and true value). However, the frequency of full reassessments varies by municipality – some conduct full revaluations every five years, others less frequently. The NH Department of Revenue Administration monitors equalization ratios and can require reassessments when values deviate significantly from market.
The abatement process:
If you believe your property is assessed above market value, file an abatement application with your local assessing officials (selectmen or board of assessors) by March 1 of the tax year. The assessing officials review the application and must respond by July 1. If the abatement is denied or not acted upon, you have two appeal options:
New Hampshire Board of Tax and Land Appeals (BTLA): File an appeal with the BTLA in Concord within 8 months of the property tax due date. The BTLA is a state administrative body that hears property tax appeals. Filing fee applies.
Superior Court: Alternatively, file a petition in Hillsborough County Superior Court within the same 8-month window. Superior Court proceedings are more formal and typically require legal representation.
New Hampshire has no estate tax and no inheritance tax. Federal estate tax applies above approximately $13.9 million (2025). New Hampshire also has no gift tax.
Current Use taxation: New Hampshire’s Current Use program allows qualifying open space land (farmland, forest, wetlands) to be assessed at its current agricultural or forestry use value rather than full market value – dramatically reducing taxes on large undeveloped parcels. A land use change tax is assessed when the property is developed or sold for development.
OWNWELL CTA: Hillsborough County’s March 1 abatement deadline is firm – miss it and wait another year. NH’s high property tax rates make even modest over-assessments costly. Current Use program available for open land owners. No NH estate or inheritance tax is a genuine advantage for estate planning. Ownwell manages the abatement appeal with no upfront cost.
Recommended
Hillsborough County's March 1 abatement deadline is firm - miss it and wait another year. NH's high property tax rates make even modest over-assessments costly. Current Use program available for open land owners. No NH estate or inheritance tax is a genuine advantage for estate planning. Ownwell manages the abatement appeal with no upfront cost.
Courts & Legal
Courts & Legal
The Hillsborough County Superior Court has two courthouses: North at 300 Chestnut Street, Manchester (603-669-7410) and South at 30 Spring Street, Nashua (603-669-7410). The Hillsborough County Probate Court at 30 Spring Street, Nashua (603-882-1231) handles all estate administration, guardianships, and trusts. The Hillsborough County Register of Deeds has two offices: North at 19 Temple Street, Nashua (603-882-6933) and South at 1 Courthouse Drive, Nashua.
New Hampshire probate: estates with real property or assets over $10,000 generally require some level of probate court involvement. New Hampshire allows a simplified voluntary administration procedure for estates under $25,000. New Hampshire recognizes Transfer on Death deeds for real property.
Massachusetts border commuter estate planning: A substantial portion of Hillsborough County’s population works in Massachusetts and lives in New Hampshire specifically for the tax advantages. This creates planning complexity: Massachusetts imposes a state income tax (5%) and an estate tax (above $2 million). New Hampshire residents who work in Massachusetts pay Massachusetts income tax on Massachusetts-source income. If a NH resident dies owning Massachusetts real property or business interests, Massachusetts estate tax may apply to those Massachusetts assets. Understanding the cross-border income and estate tax picture is essential for Hillsborough County residents with Massachusetts employment or investment connections.
Senior Services: The Hillsborough County Community Services – Senior Services (603-627-5452) at 329 Mast Road, Goffstown coordinates senior centers, home-delivered meals, transportation, ServiceLink Medicare counseling (New Hampshire’s SHIP program), caregiver support, Adult Protective Services, and connections to New Hampshire Medicaid long-term care programs. The Hillsborough County Nursing Home in Goffstown provides publicly funded long-term care.
Marriage & Vital Records
Marriage licenses, divorce records, and birth & death certificates are handled by the following office(s):
COUNTY CLERK
329 Mast Rd., Goffstown, NH 03045
(603) 627-5600
Genealogy
County-level record sources
9th Circuit – Probate Division – Nashua (probate case files – see Probate section above).
Hillsborough County Registry of Deeds, 19 Temple Street, Nashua, NH – historic 1901 building, National Register of Historic Places.
Manchester Historic Association, 129 Amherst Street, Manchester, NH, (603) 622-7531.
Local societies
Manchester Historic Association, confirmed, Manchester.
American-Canadian Genealogical Society, 4 Elm Street (P.O. Box 6478), Manchester, NH 03108, (603) 622-1554.
Probate & Estate
Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.
Where to go
9th Circuit – Probate Division – Nashua 30 Spring Street, Suite 103, Nashua, NH 03060
1-855-212-1234
Hillsborough County is New Hampshire’s most populous county, with county seats in both Manchester and Nashua. Probate for the county is centered at the Nashua location; there is also a Probate Division presence associated with the Manchester courts.
Step 1: figure out which path applies
New Hampshire has NOT adopted the Uniform Probate Code. Probate is handled by the Probate Division of the Circuit Court in the county where the decedent resided – each of New Hampshire’s 10 counties has its own Probate Division. New Hampshire does not use a fixed-dollar “small estate affidavit” the way most states do; instead it offers two main shortcuts based on circumstances rather than estate value alone.
Voluntary Administration – available for estates consisting entirely of personal property valued at $10,000 or less.
Waiver of Full Administration (RSA 553:32) – available based on WHO inherits and administers, not a dollar threshold. It can apply when a sole beneficiary or sole heir serves as administrator, when all beneficiaries or heirs serve together, when all beneficiaries or heirs assent to the administrator, or when the court finds a waiver appropriate. A waiver eliminates the requirement to file an inventory, obtain a bond, or file a formal accounting – the administration is completed by filing an affidavit of administration, due six months to one year after appointment.
Summary Administration (RSA 553:33) – available by court order for an estate with a gross value (after deducting encumbrances) of $300,000 or less, if the court finds it advisable given the nature, character, and obligations of the estate.
Full (Formal) Administration – required for larger, more complex, or contested estates.
Step 2: filing for administration
File a Petition for Estate Administration (Form NHJB-2145-P) with the Probate Division in the county where the decedent resided, to admit the will (if any) and appoint a personal representative.
The court issues Letters Testamentary (if there’s a will) or Letters of Administration (if intestate).
The personal representative publishes notice to creditors. Creditors have 6 months from the date of first published notice to file claims – no final distribution is permitted before this period ends.
Unless a waiver of full administration applies, the personal representative files an inventory of the estate’s assets and, later, an accounting.
After debts, taxes, and expenses are paid and the creditor period expires, the personal representative distributes the remaining assets and closes the estate.
What it costs
The filing fee for a standard Petition for Estate Administration is generally around $150, plus an additional $55 publication fee if notice must be published.
Executor/administrator compensation is “reasonable” and determined by the court rather than set by a fixed statutory percentage schedule.
New Hampshire has no state estate tax and no state inheritance tax. Only the federal estate tax could apply, and only to very large estates.
Probate filings, estate administration, and guardianship matters are handled by the following office(s):
Public Safety & Arrests
Arrest records, inmate search, and law enforcement services are handled by the following office(s):
SHERIFF
329 Mast Rd., Goffstown, NH 03045
(603) 627-5630
Elections & Voting
Voter registration, polling locations, and elections information are handled by the following office(s):
ELECTIONS
329 Mast Rd., Goffstown, NH 03045
(603) 627-5600
Health & Human Services
Offices & Contacts
Health services, social services, and assistance programs are handled by the following office(s):
NH DHHS — Manchester District
(603) 668-2330
Elliot Health System
elliothospital.org (Manchester — quality regional hospital; major Manchester anchor)
snhhealth.org (Nashua — quality regional hospital; major Nashua anchor)
Public Health Information
PUBLIC HEALTH
Office: Hillsborough County Department of Health – confirm current contact via hcnh.org.
Editorial independence: CountyOffices maintains strict editorial independence from our affiliate partners. Our content is researched from official government sources. Affiliate relationships do not influence our recommendations or the information we publish.
Recommended for New Hampshire
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