Property Tax Exemptions and Tax Credits

Applications for Exemptions and Tax Credits, available in the Assessor's office, must be filed by April 15 preceding the notice of tax. For more information regarding application procedures and definitions, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.

Exemption for the Disabled
Exemption for the Blind
Exemption for the Elderly
Veterans or Veterans Widow Tax Credit
Tax Credit for Service-Connected Total Disability
Exemption for Certain Disabled Veterans
Exemption for Improvements to Assist Persons with Disabilities
Solar Energy Systems Exemption

Exemption for the Disabled, RSA 72:37-B [back to top]

This Exemption is $32,000 off the assessed value off a person's residential real estate.

To qualify, the person must be a New Hampshire resident for at least 5 years and own and occupy the real estate individually or jointly, or if the real estate is owned by a spouse, they must have been married for at least 5 years.

Income and Asset Limits:

The taxpayer must have a net income of not more than $20,700 if single;

The taxpayers must have a combined net income of not more than $30,300 if married; and

The taxpayer must own net assets not in excess of $100,000 excluding the value of the person's residence.

For more information, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.
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Exemption for the Blind, RSA 72:37 [back to top]

This Exemption is $30,000 off the assessed value of a person's residential real estate.

To qualify, the person must be determined to be legally blind by the Blind Services Program of the Bureau of Vocational Rehabilitation Department of Education.

This Exemption is based on the assessed value, for qualified taxpayers, as follows:

For a person 65–74 years of age, the exemption is $125,000 off of the assessed value;

For a person 75–79 years of age, the exemption is $175,000 off of the assessed value; and

For a person 80 years of age and older, the exemption is $225,000 off of the assessed value.

To qualify, the person must have been a New Hampshire resident for at least at least 3 consecutive years preceding April 1, own the real estate individually or jointly, or if the real estate is owned by such person's spouse, they must have been married for at least 5 years.

In addition, the taxpayer must have a net income of not more that $32,500 or,

if married, a combined net income of less than $43,700; and
own net assets not in excess of $200,000 excluding the value of the person's residence.

This is a $200 tax credit from the property tax on a qualifying veteran's residential property. To qualify, one:

* must be a NH resident for 1 year prior April 1st of application year;
* must be claiming exemption on his or her residential property;
* must notify Assessor's Office of any change of address;
* must be honorably discharged from service;
* must apply with a copy of DD Form 214 or equivalent; and
* the Veteran must have served no fewer than 90 days during a qualifying war or armed conflict. For more information, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.
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Tax Credit for Service-Connected Total Disability, RSA 72:35 [back to top]

This is a $2,000 tax credit from the property tax on a qualifying veteran's residential property. To qualify, one:

* must have been honorably discharged from the military service of the United States of America;

* has a total and permanent service-connected disability, or is a double amputee or paraplegic because of a service-connected injury, or is the surviving spouse and has not remarried.The disability must be 100%, and there must be a letter from the Veterans Administration certifying 100% disability.

The exemption must be applied to the applicant's residential property and the applicant must have owned the residential property as of April 1st of the application year.

For information, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.
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Exemption for Improvements to Assist Persons with Disabilities, RSA 72:37-A [back to top]

For information, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.
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Solar Energy Systems Exemption, RSA 72:62 [back to top]

For information, contact the Assessor's Office or refer to New Hampshire Revised Statutes Online.

Property Tax Exemptions and Tax Credits

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