Exemptions & Credits

Click on any of the following exemptions for more information below:

Exemptions for the Blind - RSA 72:37

All persons desiring to apply for any exemptions must fill out a permanent application form (State Form PA-29).

State Form PA-33 is also needed for all properties owned by a Trust or properties with Life Estate Interests.

New applications must be submitted to the Assessor’s Office by April 15th of the tax year in the year in which application is made.

Pursuant to RSA 72:37-A, those persons considered legally blind as determined by the Administrator of Blind Services of the Vocational Rehabilitation Division of the Education Department may apply for the exemption for the blind. Amount is $40,000 deducted from the assessed value. You must qualify as of April 1st, and produce a letter from the above agency when you apply.

Uniform Adjusted Elderly Exemption - RSA 72:39a

All persons desiring to apply for any exemptions must fill out a permanent application form (State Form PA-29) and the Elderly Exemption Worksheet.

State Form PA-33 is also needed for all properties owned by a Trust or properties with Life Estate Interests.

New applications must be submitted to the Assessor’s Office no later than the close of business day on April 15th of the tax year in the year in which application is made.

1) A person has to have been a resident of the State of New Hampshire for at least three (3) consecutive years preceding April 1st;

2) Must have income from all sources, no greater than $35,000 for a single person and no greater than $45,000 if married;

3) Owns assets of any kind, tangible or intangible --- less bonafide encumbrances, and further, excluding the value of his/her residence plus 2 acres of land --- not greater than $150,000;

4) Is at least 65 years old on or before April 1st; and

5) Must not have received transfer of the property from a blood relation, or person related by marriage, within five (5) years prior to date of application (April 1).

An exemption of $85,000 for residents 65 years of age up to 74, $125,000 from 75 years of age up to 79, and $165,000 from 80 years of age and older is applied to the assessed value of the property.

Improvements to Assist Persons with Disabilities (IAPD) - RSA 72:37-a

Property owners who have made improvements for the purpose of assisting a person with a disability who also resides at the property are entitled to an exemption determined by deducting the value of such improvements from the assessed value before determining property taxes. Pursuant to RSA 72:37-a, 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. Applicants must complete the State Form PA-29 and submit it to the Assessor’s Office, along with documentation from a physician regarding the extent of the disability, by April 15th of the tax year in the year in which application is made.

Solar & Wind Exemption

Property owners seeking an exemption for wind or solar power must file form PA-29 by April 15th in the year which they wish to begin claiming the exemption. Exemptions shall be in the amount equal to 100% of the assessed value of qualifying solar and wind-powered energy equipment.

Veterans' Credits - RSA 72:28

All persons desiring to apply for any credit must fill out:

  1. A permanent application form (State Form PA-29), AND
  2. The Veteran credit worksheet, AND
  3. Provide a copy of your discharges papers (i.e. DD214) showing an honorable discharge, service dates, and any qualifying medals
  4. If your property is held in a trust or life estate you must also complete a PA-33 and provide a copy of your trust document or certificate.

New applications must be submitted to the Assessor's Office no later than the close of business day on April 15th of the tax year in the year in which application is made. Further information may be obtained from the Assessing Department, 14 Manning Street, (603) 432-6104 and/or the reverse side of your tax bill.

1) The veteran must be a resident of the State of New Hampshire for at least one (1) year previous to April 1st of the year in which the credit is applied for,

2) Has to have served not less than ninety (90) days in the Armed Forces of the United States in a war or conflict as outlined in RSA 72:28;

3) Must have been honorably discharged.

4.) For services in any armed conflict between February 8, 1975 and August 1, 1990 proof of a qualifying Award must be submitted.

A credit in the amount of $450.00 is applied to the amount of tax due. This applies also to widows (who have not remarried) of veterans. A copy of the DD214 or discharge paper is required when applying.

Service Connected Total and Permanent Disability

This additional credit is available to the Veteran if he/she has been determined to be Totally and Permanently Disabled as a result of a service connected disability. Documentation from the U.S. Veteran's Administration is required. Documentation must show that you have been specifically classified Totally and Permanently Disabled. Evaluation ratings of 100% do not necessarily qualify as totally and permanently disabled.

A Disabled Veterans credit of $2,000.00 is applied (in addition to the regular Veterans credit of $450.00) to the amount of tax due. This applies also to widows (who have not remarried) of disabled veterans.