PrintSummary of Exemption Information
Optional Adjusted Elderly Exemption (RSA 72:39a) Deaf/Severely Hearing Impaired (RSA 72:38-b) Disabled Exemption (RSA 72:37-b):
- Elderly - Must be NH resident 3 years; Deaf and/or Disabled - Must be NH resident 5 years
- Must be 65 on April 1st of year of application (or spouse)
- Must reside at the property for which exemption is applied
- Yearly Net Income: Single $26,400, married $35,640 (excluding business expenses, life insurance proceeds, or proceeds from the sale of assets)
- Asset Limitation: $55,000 if single or $78,650 if married excluding the value of the person's actual residence and the land upon which it is located up to the greater of two acres, or the minimum single family residential lot size specified in the local zoning ordinance.
- Property can not have been transferred to the applicant within the last 5 years from a person under the age of 65 related by blood or marriage.
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Benefits: |
Age 65 - 74 |
29,700 off assessed value |
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Age 75 - 79 |
37,400 off assessed value |
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80 + |
44,900 off assessed value |
* If applying for the Disabled Exemption, income and asset requirements are the same for the Elderly Exemption but must be eligible under Title II or Title XVI of the Federal Social Security Act, and must provide certification of Social Security entitlement. ( Note: on his/her 65th birthday, the eligible applicant shall automatically be enrolled in the Elderly Exemption program.)
Benefit: 29,700 off assessed value
* If applying for the Deaf/Severely Hearing Impaired Exemption, requirements are the same for the Elderly Exemption but must have (as of April 1 of the year of application) a 71Db average hearing loss or greater in the better ear as determined by a licensed audiologist or qualified otolaryngologist, who may rely on a visual means of communication, such as American Sign Language or speech recognition and whose hearing is so impaired as to sustantially limit the person from processing linguistic information through hearing, with or without amplification, so as to require the use of an interpreter or auxiliary aid. Also must provide certification from audiologist or qualified otolaryngologist.
Benefit: 29,700 off assessed value
Department of Assessment must be notified of any changes in asset and/or income status
Disabled Veteran or Widow of Disabled Veteran (RSA 72:35)
Veteran's Widow (Service Connected Death) (RSA 72:29-a):
- Disability must be service connected (regardless of dates served)
- Must be residential property
- Must be the owner of the property on April 1st of application year
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Must apply with copy of letter from Veterans Administration certifying total (100%) and permanent disability
Benefit: $2,000.00 reduction of real estate tax bill
Veterans or Veterans Widow Credit (RSA 72:28):
- Must own property on April 1st of year of application
- Must be NH resident for 1 year prior to April 1st of the application year
- Must be residential property
- Must notify Assessor's Office of any change of address
The following persons shall qualify for the veteran's tax credit:
Every resident of this state who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict listed in this section and was honorably discharged or an officer honorably separated from service; or a disabled veteran; or the spouse or the surviving spouse of such resident. Service in a qualifying war or armed conflict shall be as follows:
- "World War I" - April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;
- "World War II" - between December 7, 1941 and December 31, 1946;
- "Korean Conflict" - between June 25, 1950 and January 31, 1955;
- "Vietnam Conflict" - between December 22, 1961 and May 7, 1975; or between July 1, 1958 and December 22,1961 if the resident earned the Vietnam service medal or the armed forces expeditionary medal;
- "Persian Gulf War" between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law;
- Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal (Gulf War if earned Liberation of Kuwait medal and/or Southwest Asia service medal).
Honorable discharge from service
Must apply with a copy of DD Form 214 or equivalentBenefit: $225.00 reduction of real estate tax bill
NOTE: If you are receiving a Veterans Credit in any other Town, City or State, you are NOT eligible to receive the Veterans Credit in the City of Keene.
- Applies only to residential property
- Applicant must be certified as legally blind by NH Services for the Blind
Benefit: 16,500 off assessed value
Solar/Wind/Wood Energy Systems (RSA 72:62, 66, 70)
Solar Energy Systems:
" Definition: "a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. The definition also includes a system that provides electricity for a building by the use of photovoltaic panels."
Wind Powered Energy Systems:
" Definition: "wind powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site."
Woodheating Energy Systems:
" Definition: "woodheating energy stems means a wood burning appliance designed to operate as a central heating system to heat the interior of a building. The appliance may burn wood solely or burn wood in combination with another fuel. A central heating system shall include a central appliance to distribute heat by a series of pipes, ducts or similar distribution system throughout a single building or group of buildings. A wood burning appliance shall not include a fireplace, meaning a hearth, fire chamber or similarly prepared place with a chimney intended to be usable in an open configuration whether or not it may also be closed and operated closed; or a wood stove meaning a wood burning appliance designed for space heating purpose which does not operate as a central heating system or as a sole source of heat."
Application Process:
To apply for a solar, wind or woodheating energy system property tax exemption, the applicant must file a permanent application (PA-29), provide receipts documenting the cost of installation, details of the type of system installed, allow a physical inspection of the energy system and agree to subsequent inspections, at the Assessor's discretion, to insure working condition.
Benefit:
Cost, including installation, of the system up to 10,000 in value.
Tax Deferral Program (RSA 72:38-a):
Any resident property owner may apply for a tax deferral if the person:
- Is either at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits of the disabled; and
- Has owned the homestead for at least 5 years; and
- Is living in the home
Tax deferral may be granted for all or part of taxes due. Annual interest of 5% accrues. Total tax deferrals shall not be more than 85% of assessed value of a property.
Tax deferral may be granted if in the opinion of the assessing officials the tax liability causes the taxpayer an undue hardship or possible loss of the property.
Applications must be made by March 1st following the issuance of the final tax bill for that year. If property is subject to a mortgage, mortgage holder must approve.
As a part of the application, a fee of $28.00 will be added to the deferral amount. This fee is required for the filing and release of the deferral at the Registry of Deeds.
Abatement for Inability to Pay:
Assessors may abate taxes for any good cause shown. Courts have held that inability to pay is a good cause. Taxpayers who are unable to receive necessary assistance from other sources may apply for abatement due to inability to pay.
It is the responsibility of the taxpayer to properly apply for any exemption or deferral program.
Application deadline for exemptions and credits is April 15th of the current tax year. (Tax year is April 1st to March 31st)
Application deadline for deferrals is March 1st of the current tax year.
| **IMPORTANT** |
Notify the Assessor's Office of any address changes to insure exemptions are applied to your current residence and for accurate mailing of tax bills.
Contact us with your questions and comments.
Last updated March 20, 2007