Tax Exemptions
Tax Exemptions
Blind Exemption - RSA 72:37
- The applicant must be legally blind as determined by the Administrator of Blind Services of the Vocational Rehabilitation Division of the State of New Hampshire Education Department.
- The exemption amount of $132,000 is deducted from the assessed value of the property (passed by voters in March, 2024).
- IMPORTANT: For 2025 tax year, deadline is April 15th, 2025
Applications are available at the bottom of this page:
On-line law reference for RSA 72:37: http://www.gencourt.state.nh.us/rsa/html/V/72/72-37.htm
Disabled Exemption - RSA 72:37-b
- The applicant must reside in the State of New Hampshire for at least five (5) years preceding April 1st in the property tax year in which the exemption is claimed.
- The applicant must be under the age of 65 and determined eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled.
- The applicant must have a net income, from all sources (including Social Security), of $50,000, or less if single, or a combined income $60,000 or less if married, or in a civil union. (passed as amended by voters in March, 2024).
- The applicants` net assets shall not exceed $160,000, excluding the value of the person`s actual residence. Net assets means the value of all assets, tangible and intangible, minus the value of all good faith encumbrances. Residence means the housing unit, and related structures such as an unattached garage or woodshed, which is the person`s principal home, and which the person in good faith regards as his/her home to the exclusion of any other places where a person may temporarily live. Residence shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes. (passed as amended by voters in March, 2018 vote)
- The exemption amount of $132,000 is deducted from the assessed value of the property. (passed as amended by voters in March, 2024 vote).
- IMPORTANT: For 2025 tax year, deadline is April 15th, 2025
Application forms, and required financial applications, are available at the bottom of this page:
On-line law reference for RSA 72:37-b: http://www.gencourt.state.nh.us/rsa/html/V/72/72-37-b.htm
Elderly Exemption - RSA 72:39-a and RSA 72:39-b
- The applicant must reside in the State of New Hampshire for at least three (3) years preceding April 1st in the property tax year in which the exemption is being claimed.
- The applicant must have a net income from all sources (including Social Security) of $50,000 or less if single, or a combined income of $60,000 or less if married or in a civil union. (passed as amended by voters in March, 2024).
- Applicant`s net assets shall not exceed $160,000, excluding the value of the person`s actual residence. Net assets means the value of all assets, tangible and intangible, minus the value of all good faith encumbrances. An asset is everything you own i.e.: car, furniture, jewelry, stocks, bonds, savings/checking accounts, tools/equipment, etc. Residence means the housing unit, and related structures such as an unattached garage or woodshed, which is the person`s principal home, and which the person in good faith regards as his/her home to the exclusion of any other places where a person may temporarily live. Residence shall exclude attached dwelling units and unattached structures used or intended for commercial or other nonresidential purposes. (passed as amended by voters in March, 2018)
- Additional requirements for an exemption under RSA 72:39-b shall be that the property is: a. Owned by the applicant; or b. Owned by the applicant jointly or in common with the resident`s spouse or civil union partner, either of whom meets the age requirement for the exemption claimed; c. Owned by the applicant joint or in common with a person not the applicant`s spouse or civil union partner, if the applicant meets the applicable age requirements for the exemption claimed; or d. Owned by a resident, or the resident`s spouse or civil union partner, any of whom meets the age requirement for the exemption claimed, and when they have been married, or in a civil union, to each other for at least five (5) years.
- The applicant is at least 65 years of age or older on or before April 1st. An exemption of $132,000 for residents 65-75 years of age; $156,000 for residents 75-79 years of age; and $233,000 for residents 80 years of age and older is applied to the assessed value of the property. (passed by voters in March 2024).
- IMPORTANT: For 2025 tax year, deadline is April 15th, 2025
Application forms and required financial applications are available at the bottom of this page:
On-line reference for Elderly Exemptions, RSA 72:39-a: http://www.gencourt.state.nh.us/rsa/html/V/72/72-39-a.htm
On-line reference for Elderly Exemptions, RSA 72:39-b: http://www.gencourt.state.nh.us/rsa/html/V/72/72-39-b.htm
Solar Exemption - RSA 72:62 and RSA 72:61
- The applicant must own the property as of April 1st in the property tax year in which the exemption is being claimed. The solar exemption is for 100% of the assessed value of qualifying equipment under state statutes. (Pass by the Board of Selectmen, Ordinance #306-6, December 17, 2015)
- IMPORTANT: For 2025 tax year, deadline is April 15th, 2025
Application forms are available at the bottom of this page:
On-line reference for Solar Exemptions, RSA 72:62: http://www.gencourt.state.nh.us/rsa/html/V/72/72-62.htm
On-line reference for Solar Exemptions, RSA 72:61: http://www.gencourt.state.nh.us/rsa/html/V/72/72-61.htm
Exemption for Improvements to Assist Persons With Disabilities. – 72:37-a
- I. In this section:
- (a) "Person with a disability" means a person who by reason of a physical defect or infirmity permanently requires the use of special aids to enable him to propel himself.
- (b) "Residential real estate" has the meaning set forth under RSA 72:29, II.
- II. Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate.
- III. The exemption under this section shall apply only in taxable years during which the person with a disability resided on the residential real estate for which the exemption is claimed on April 1 in any given year.
- IV. No person shall be entitled to an exemption under this section unless he has filed with the selectmen or assessors, on or before April 15 of some year, a permanent application therefor, signed under the penalty of perjury, on a form approved and provided by the commissioner of revenue administration showing that the applicant is duly entitled and is the true and lawful owner and occupant of the property on which the exemption is claimed. If any person, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that he was prevented by accident, mistake or misfortune from filing an application on or before April 15 of the year in which he desires the exemption, said officials may receive said application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.
- V. Whenever the selectmen or assessors refuse to grant an applicant an exemption to which he may be entitled under this section, said applicant may appeal the decision in accordance with RSA 72:34-a.
- VI. An exemption granted under this section shall have no effect on an applicant's eligibility for other exemptions as authorized under this chapter.
- IMPORTANT: For 2025 tax year, deadline is April 15th, 2025
- Application forms are available at the bottom of this page:
