Exemption & Credit Information

    EXEMPTIONS      CREDITS
ELDERLY EXEMPTION VETERAN TAX CREDIT
DISABLED EXEMPTION SERVICE-CONNECTED TOTAL DISABILITY CREDIT
BLIND EXEMPTION CERTAIN DISABLED VETERANS
DEAF/ SEVERELY HEARING IMPAIRED  
SOLAR/ WIND/ WOOD ENERGY SYSTEMS  
TAX DEFERRAL  

 

ELDERLY EXEMPTION (RSA 72:39)

DEADLINE TO FILE:
New Applications must be submitted between January 1st and April 15th.

QUALIFICATIONS:

  • Applicant must have resided in New Hampshire for 3 consecutive years prior to April 1 in the year in which the exemption is claimed.
  • Must be 65 on April 1st of year of application (or spouse).
  • Must reside at the property for which exemption is applied.
  • Property for which exemption is applied must meet the definition of real estate per RSA 72:39a(c).
  • If the real estate is owned by such person's spouse, they must have been married to each other for at least 5 consecutive years.
  • Yearly Income Limitation: Married $37,400, Single $27,700 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
  • Asset Limitation: Married $78,650, single $55,000 (excluding residence and the value of a minimum single family residential lot or 2 acres, whichever is greater.)
  • Applicants whose property is owned by a trust must complete a Form PA-33 and supply the necessary documentation relevant to the trust.

Documentation of all assets and income must be provided with the application.

BENEFITS:
          65 - 74      $29,700 reduction of assessed value
          75 - 79      $37,400 reduction of assessed value
          80+          $44,900 reduction of assessed value

APPLICATION FORMS:
           PA-29
           Worksheet

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DISABLED EXEMPTION (RSA 72:37-b)

DEADLINE TO FILE:
New Applications must be submitted between January 1st and April 15th.

QUALIFICATIONS:

  • Any person who is eligible under Title II or Title XVI of the Federal Social Security Act for benefits to the disabled shall receive a yearly exemption in an amount to be chosen by the City.
  • Must be a resident of New Hampshire for the last five consecutive years prior to April 1st in the year of application.
  • Must own the residence individually or jointly, or if a spouse owns the residence, you must be married for at least five years.
  • Yearly Income Limitation: Married $37,400, single $27,700 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
  • Asset Limitation: Married $78,650, single $55,000 excluding the value of the residence and the accepted lot.
  • The exemption may be applied only to the property that is occupied as the principle place of abode by the Applicant.

Documentation of all assets and income, along with a letter indicating Title II or Title XVI benefits from Social Security, must be provided with the application.

BENEFITS:
          $29,700 reduction of assessed value

APPLICATION FORMS:
           PA-29
           Worksheet

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VETERAN TAX CREDIT (RSA 72:28)

DEADLINE TO FILE:
New Applications must be submitted prior to April 15th for the year the credit will be applied.

QUALIFICATIONS:

  • Any resident who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict and was honorable discharged or an officer honorable separated from service; or spouse or surviving spouse of such a resident.
  • Must be residential property and reside at property on which credit is applied.
  • Must be owner of property and resident of NH for at least 1 year on April 1st of application year.
  • Must apply with copy of DD214.
  • Service in a qualifying war or armed conflict shall be as follows:
    (a) "World War I'' between 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;
    (b) "World War II'' between December 7, 1941, and December 31, 1946;
    (c) "Korean Conflict'' between June 25, 1950, and January 31, 1955;
    (d) "Vietnam Conflict'' between December 22, 1961 and May 7, 1975;
    (e) "Vietnam Conflict'' between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal;
    (f) “Persian Gulf War” between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law.
    (g) 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.

BENEFITS:
          $225 reduction of real estate tax bill

APPLICATION FORMS:
          PA-29

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SERVICE-CONNECTED TOTAL DISABILITY TAX CREDIT (RSA 72:35)

DEADLINE TO FILE:
New Applications must be submitted prior to April 15th for the year the credit will be applied.

QUALIFICATIONS:

  • Veteran was honorably discharged and has a total and permanent service-connected disability or is a double amputee or paraplegic due to their service-connected injury.
  • Must be residential property and reside at property on which credit is applied.
  • Must be owner of property and resident of NH for at least 1 year on April 1st of application year.
  • Must apply with copy of DD214
  • Must provide a disability letter from the U.S. Department of Veterans’ Affairs stating the Veteran is permanently & totally disabled due to a service-connected disability.

BENEFITS:
          $2,000 reduction of real estate tax bill

APPLICATION FORMS:
          PA-29

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CERTAIN DISABLED VETERANS(RSA 72:36-a)

DEADLINE TO FILE:
New Applications must be submitted prior to April 15th for the year the credit will be applied.

QUALIFICATIONS:

  • Veteran was discharged from the military under condition other than dishonorable, or an officer who is honorably separated from military service.
  • Veteran is totally and permanently disabled from service-connected injury and satisfactory proof of such service connection is furnished to the Assessing Department.
  • Veteran is a double amputee of the upper or lower extremities or any combination thereof, paraplegic, or has blindness of both eyes with visual acuity of 5/200 or less as the result of service connections and who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration.
  • Must be residential property and reside at property on which credit is applied.

BENEFITS:
         Exempt from all property taxation

APPLICATION FORMS:
          PA-29

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BLIND EXEMPTION(RSA 72:37)

DEADLINE TO FILE:
New Applications must be submitted between January 1st and April 15th.

QUALIFICATIONS:

  • Any person owning real estate upon which they reside, who is legally blind, as determined by the administrator of blind services of the vocational rehabilitation division of the education department.
  • The applicant MUST submit a letter from the State of New Hampshire Department of Education- Bureau of Services for Blind and Visually Impaired stating Legally Blind.

BENEFIT:
          $16,500 reduction of assessed value

APPLICATION FORMS:
          PA-29

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DEAF/ SEVERELY HEARING IMPAIRED(RSA 72:38-b)

DEADLINE TO FILE:
New Applications must be submitted between January 1st and April 15th.

QUALIFICATIONS:

  • Applicant must have resided in New Hampshire for 5 consecutive years prior to April 1 in the year in which the exemption is claimed.
  • Must reside at the property for which exemption is applied.
  • Property for which exemption is applied must meet the definition of real estate per RSA 72:39a(c).
  • If the real estate is owned by such person's spouse, they must have been married to each other for at least 5 consecutive years.
  • Yearly Income Limitation: Married $37,400, single $27,700 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
  • Asset Limitation: Married $78,650, single $55,000 (excluding residence and the value of a minimum single family residential lot or 2 acres, whichever is greater.)
  • Applicants whose property is owned by a trust must complete a Form PA-33 and supply the necessary documentation relevant to the trust.
  • As of April 1 of the year of application the applicant must have 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 substantially 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.

Documentation of all assets and income must be provided with the application as well as certification from audiologist or qualified otolaryngologist.

BENEFITS:
          $29,700 reduction of assessed value

APPLICATION FORMS:
          PA-29
          Worksheet

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SOLAR/ WIND/ WOOD ENERGY SYSTEMS(RSA 72:62, 76, 70)

DEADLINE TO FILE:
New Applications must be submitted prior to April 15th for the year the credit will be applied.

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.

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."

BENEFITS:
          Cost, including installation, of the system up to 10,000 in value.

APPLICATION FORMS:
          PA-29

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TAX DEFERRAL(RSA 72:38-a)

DEADLINE TO FILE:
Applications must be submitted by March 1st following the issuance of the final tax bill.

QUALIFICATIONS:

  • Applicant is at least 65 years of age or eligible under Title II or Title XVI of the Federal Social Security Act for benefits of the disabled.
  • Has owned the property for at least five consecutive years if elderly, or one year if disabled.
  • Must reside at the property for which the deferral is applied.
  • If property is subject to a mortgage, mortgage holder must approve.
  • Tax deferral may be granted if in the opinion of the Assessment Office the tax liability causes the taxpayer an undue hardship or possible loss of property.

APPLICATION FORMS:
         
PA-30
         Deferral Worksheet

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It is the responsibility of the taxpayer to properly apply for any exemption or deferral program.

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.