N.H. Rev. Stat. § 21-J:35

I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality. II. To compute and establish the tax rates of towns, cities and unincorporated places under paragraph I, the commissioner shall examine the reports required under RSA 21-J:34 to ensure that: (a) All appropriations have been made in a manner which is consistent with procedural requirements established by statute. (b) No appropriations have been made which are prohibited by statute. (c) All revenues have been estimated accurately and in a manner which is not prohibited by statute. (d) All calculations are correct. III. If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question. IV. If the commissioner finds that the estimated revenues included are inaccurate or inappropriate he shall adjust the estimates in question. V. The commissioner shall notify in writing the governing body of each city or town of the rate he has established. This notification shall include a detailed explanation of all changes made in the appropriations or revenue estimates submitted by the municipality or district in question. VI. Any town, city, or unincorporated place which is dissatisfied with the tax rate set under this section may, within 10 days of notification, request an oral hearing on this matter before the commissioner of revenue administration. If such a request is made, the commissioner shall promptly schedule and conduct a hearing pursuant to rules he shall adopt under RSA 541-A. After hearing, the decision of the commissioner shall be final. VII. On or before October 1 of each year, the following state agencies shall provide the department of revenue administration estimates of local aid to be distributed to municipalities and school districts in the current fiscal year for the following local aid programs: (a) State treasury: meals and rooms distribution pursuant to RSA 78-A:26. (b) Department of transportation: highway construction aid pursuant to RSA 235:23. (c) Department of environmental services: water pollution control grants pursuant to RSA 486, water filtration grants pursuant to RSA 486-A, and landfill closure grants pursuant to RSA 149-M:43. (d) Department of education: federal forest land aid pursuant to RSA 227-H:20 through RSA 227-H:22, state aid for an adequate education pursuant to RSA 198:40-a, school building aid pursuant to RSA 198:15-a, and special education aid pursuant to RSA 186-C:18.