Exemption & Credit Information
Elderly Exemptions
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 72:39-a(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 $43,000 Single $32,000 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
- Asset Limitation: Married $87,000, single $61,000 (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 $33,000 reduction of assessed value
75 – 79 $45,000 reduction of assessed value
80+ $60,000 reduction of assessed value
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Worksheet
Disabled Exemptions
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 $43,000, single $32,000 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
- Asset Limitation: Married $87,000, single $61,000 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.
BENEFIT:
$33,000 reduction of assessed value
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Worksheet
Blind Exemptions
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. For more information: LETTER>
BENEFIT:
$18,000 reduction of assessed value
Deaf/Severely hearing impaired
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 $43,000, single $32,000 (excluding business expenses and costs, life insurance proceeds on the death of an insured, or proceeds from the sale of assets).
- Asset Limitation: Married $87,000, single $61,000 (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.
BENEFIT:
$33,000 reduction of assessed value
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Worksheet
Veteran Tax Credit
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, as defined in RSA 21:50, who continues to serve (4+ years), was honorably discharged or an officer honorably separated from service; or spouse/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 or most recent Leave & Earnings Statement.
- 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.
BENEFIT:
$300 reduction of real estate tax bill
APPLICATION:
All Veterans’ Tax Credit
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, as defined in RSA 21:50, who continues to serve (4+ years), was honorably discharged or an officer honorably separated from service; or spouse/surviving spouse of such a resident.
- Must be residential property and reside at property on which credit is applied.
- Must apply with copy of DD214 or most recent Leave & Earnings Statement.
- Must be owner of property and resident of NH for at least 1 year on April 1st of application year.
- The All Veterans’ Tax Credit applies to veterans who do not qualify for the Veteran Credit (RSA 72:28). It offers the same credit except that it removes the requirement for service during a qualifying war or armed conflict.
BENEFIT:
$300 reduction of real estate tax bill
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Certain Disabled Veteran Credit
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.
BENEFIT:
Exempt from all property taxation
Veteran Service-Connected Total Disability Credit
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.
BENEFIT:
$4,000 reduction of real estate tax bill
Veteran Surviving Spouse
DEADLINE TO FILE:
New Applications must be submitted prior to April 15th for the year the credit will be applied.
QUALIFICATIONS:
- The 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, receives a tax credit in the amount of $2,000
- Must be resident in the municipality in which credit is received
BENEFIT:
$2,000 reduction of real estate tax bill
Solar/Wood/Wind Energy System Exemption
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 System RSA 72:62
” 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.”
BENEFIT: Exemption equals the total assessed value attributed to the solar energy system.
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Woodheating Energy System RSA 72:70
“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.”
BENEFIT: Cost, including installation, of the wood heating system up to 10,000 in value.
APPLICATION:
PA-29
PA-33 (Required if property is in a Trust)
Wind Powered Energy System RSA 72:66
” Definition:” wind powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.”
BENEFIT: Exemption equals the total assessed value attributed to the wind energy system.
Religious, Educational and Charitable Organization Exemption
RSA 72:23 RSA 72:23-c RSA 72:23-l RSA 72:23-m
DEADLINE TO FILE:
Application for Tax Exempt Status (A-9) is due no later than April 15, 2025.
Charitable Organization Financial Statement (A-12) is due no later than June 1, 2025.
QUALIFICATIONS: (In accordance with RSA 72:23)
- Houses of public worship, parish houses, church parsonages occupied by their pastors, convents, monasteries, buildings and the lands appertaining to them owned, used and occupied directly for religious training or for other religious purposes by any regularly recognized and constituted denomination, creed or sect, organized, incorporated or legally doing business in this state and the personal property used by them for the purposes for which they are established.
- The buildings and structures of schools, seminaries of learning, colleges, academies and universities organized, incorporated or legally doing business in this state and owned, used and occupied by them directly for the purposes for which they are established, including but not limited to the dormitories, dining rooms, kitchens, auditoriums, classrooms, infirmaries, administrative and utility rooms and buildings connected therewith, athletic fields and facilities and gymnasiums, boat houses and wharves belonging to them and used in connection therewith, and the land thereto appertaining but not including lands and buildings not used and occupied directly for the purposes for which they are organized or incorporated, and the personal property used by them directly for the purposes for which they are established, provided none of the income or profits are divided among the members or stockholders or used or appropriated for any other purpose than the purpose for which they are organized or established; provided further that if the value of the dormitories, dining rooms and kitchens shall exceed $150,000, the value thereof in excess of said sum shall be taxable. A town at an annual town meeting or the governing body of a city may vote to increase the amount of the exemption upon dormitories, dining rooms and kitchens.
- The buildings, lands and personal property of charitable organizations and societies organized, incorporated, or legally doing business in this state, owned, used and occupied by them directly for the purposes for which they are established, provided that none of the income or profits thereof is used for any other purpose than the purpose for which they are established.
BENEFIT: Exempt from property taxation. Must Apply Annually.
APPLICATION:
A-9 (Required application for all organizations)
A-12 (Only if Claiming Charitable Exemption)
