Surviving Spouse Military Credit

Credit Amount: $2,000 to be subtracted from annual tax bill ($1,000 bi-annually).

Filing Deadline:  April 15th

Guidelines:

• Surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28 (see below).
• Resident of New Hampshire as of April 1st of application year.
• Owner of property on April 1st of application year.

Documents Required:

• PA-29 Application Form (See below).
• DD-1300 “Report of Casualty” or other supporting documentation stating the deceased was killed or died while on active duty.
• “Certificate of Release or Discharge of Active Duty” form DD-214, Member 4 outlining character of service (or equivalent depending upon which branch of service was served) or Veteran State Council Approved Document. 
• Photo ID
• A copy of marriage and death certificates.
• If your property is held in a trust, you must submit a PA-33 “Statement of Qualification Form" and supply a copy of your trust document indicating that you own equitable title or beneficial interest for life in the property.
• Additional supporting documentation may be required upon review.

Qualifying Wars or Armed Conflict:

• World War I – April 6, 1917 to November 11, 1918 (extended to April 1, 1920 if served in Russia with criteria). 
• World War II – December 7, 1941 to December 31, 1946.
• Korean Conflict – June 25, 1950 to January 31, 1955. 
• Vietnam Conflict – December 22, 1961 to May 7, 1975. 
• Vietnam Conflict – July 1, 1958 to December 22, 1961.  Vietnam service medal or armed forces expeditionary medal required.
• Persian Gulf War – August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law. 
• Any other war armed conflict that has occurred since May 8, 1975 in which the resident earned an armed forces expeditionary medal or theater of operations service medal.

Note:  If you are receiving a Veteran’s Credit in any other Town, City or State, you are NOT eligible to receive a Veteran’s Credit in Durham.  This Credit is listed in RSA 72:29-a of the State statutes.

Notify the Assessor's Office at tcutler@ci.durham.nh.us with any changes of address as that may necessitate re-applying for this credit.