Question 1

What is the homestead exemption in New Hampshire?

Accepted Answer

The main statewide relief tied to an owner-occupied homestead is the Low and Moderate Income Homeowners Property Tax Relief, a rebate of part of the state education property tax for homeowners with household income of $37,000 or less (single) or $47,000 or less (married or head of household), filed with the Department of Revenue Administration (see tax_relief_programs).

Question 2

How do you apply for a homestead exemption in New Hampshire?

Accepted Answer

Local exemptions and tax credits are claimed on a permanent application form approved by the Commissioner of Revenue Administration, signed under penalty of perjury and filed with the selectmen or assessors of the city or town. The permanent application carries forward each year as long as the applicant does not change residence; after a move, an amended permanent application must be filed by December 1 following the move.

Question 3

When is the deadline to apply for a homestead exemption in New Hampshire?

Accepted Answer

File with the selectmen or assessors by April 15 preceding the setting of the tax rate. If the applicant was prevented by accident, mistake or misfortune, local officials may accept a later application, but not after the local tax rate has been approved.

Question 4

Do seniors get a property tax exemption in New Hampshire?

Accepted Answer

Elderly exemption: each city or town sets the exemption amounts, the income limit for each age group, and a net asset limit. The local income limit may not be less than $13,400 for a single person or $20,400 for married persons, and the asset limit may not be less than $35,000 (excluding the residence and up to the greater of 2 acres or the local minimum lot size). The applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1 of the year claimed.

Question 5

Do disabled veterans pay property tax in New Hampshire?

Accepted Answer

Standard veterans' tax credit: $50 of property tax for qualifying resident veterans (generally at least 90 days of active service in a qualifying war or armed conflict, or discharge for a service-connected disability), their spouses and surviving spouses; a city or town may adopt an optional credit of $51 up to $750 (until April 1, 2027) or $51 up to $1,000 (from April 1, 2027) that replaces the standard credit. Service-connected total disability credit: a standard $700 yearly credit on residential property for a veteran the VA certifies as totally and permanently disabled from service, or a double amputee or paraplegic from a service-connected injury, and for a surviving spouse; a city or town may adopt an optional credit of $701 up to $5,000.

Question 6

What property tax relief programs does New Hampshire offer?

Accepted Answer

Low and Moderate Income Homeowners Property Tax Relief: a rebate of the state education property tax on the homestead for households with income of $37,000 or less (single) or $47,000 or less (married or head of household). The rebate equals the education tax on the lesser of the homestead's assessed value or $220,000 (adjusted by the local equalization ratio), multiplied by an income-based percentage: for single filers 100% below $23,100, 60% from $23,100, 40% from $27,800, and 20% from $32,400 to $37,000; for married/head of household 100% below $29,400, 60% from $29,400, 40% from $35,300, and 20% from $41,100 to $47,000. Apply to the Department of Revenue Administration between May 1 and June 30 following the due date of the final tax bill (late applications may be accepted until November 1 in limited circumstances).

Question 7

How do you appeal a property tax assessment in New Hampshire?

Accepted Answer

Apply in writing for an abatement to the selectmen or assessors by March 1 following the date of the notice of tax, and not afterwards. The municipality must grant or deny the application in writing by July 1 (no response counts as a denial), and its decision must explain the further appeal options to the Board of Tax and Land Appeals (RSA 76:16-a) or superior court (RSA 76:17) and their deadline.

Homestead exemption	The main statewide relief tied to an owner-occupied homestead is the Low and Moderate Income Homeowners Property Tax Relief, a rebate of part of the state education property tax for homeowners with household income of $37,000 or less (single) or $47,000 or less (married or head of household), filed with the Department of Revenue Administration (see tax_relief_programs). Source: RSA 198:57
How to apply	Local exemptions and tax credits are claimed on a permanent application form approved by the Commissioner of Revenue Administration, signed under penalty of perjury and filed with the selectmen or assessors of the city or town. The permanent application carries forward each year as long as the applicant does not change residence; after a move, an amended permanent application must be filed by December 1 following the move. Source: RSA 72:33
Application deadline	File with the selectmen or assessors by April 15 preceding the setting of the tax rate. If the applicant was prevented by accident, mistake or misfortune, local officials may accept a later application, but not after the local tax rate has been approved. Source: RSA 72:33

Senior exemptions and freezes	Elderly exemption: each city or town sets the exemption amounts, the income limit for each age group, and a net asset limit. The local income limit may not be less than $13,400 for a single person or $20,400 for married persons, and the asset limit may not be less than $35,000 (excluding the residence and up to the greater of 2 acres or the local minimum lot size). The applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1 of the year claimed. Source: RSA 72:39-a
Veteran exemptions	Standard veterans' tax credit: $50 of property tax for qualifying resident veterans (generally at least 90 days of active service in a qualifying war or armed conflict, or discharge for a service-connected disability), their spouses and surviving spouses; a city or town may adopt an optional credit of $51 up to $750 (until April 1, 2027) or $51 up to $1,000 (from April 1, 2027) that replaces the standard credit. Service-connected total disability credit: a standard $700 yearly credit on residential property for a veteran the VA certifies as totally and permanently disabled from service, or a double amputee or paraplegic from a service-connected injury, and for a surviving spouse; a city or town may adopt an optional credit of $701 up to $5,000. Disability credit: https://gc.nh.gov/rsa/html/V/72/72-35.htm Source: RSA 72:28, 72:35
Other relief (credits, deferrals, circuit breakers)	Low and Moderate Income Homeowners Property Tax Relief: a rebate of the state education property tax on the homestead for households with income of $37,000 or less (single) or $47,000 or less (married or head of household). The rebate equals the education tax on the lesser of the homestead's assessed value or $220,000 (adjusted by the local equalization ratio), multiplied by an income-based percentage: for single filers 100% below $23,100, 60% from $23,100, 40% from $27,800, and 20% from $32,400 to $37,000; for married/head of household 100% below $29,400, 60% from $29,400, 40% from $35,300, and 20% from $41,100 to $47,000. Apply to the Department of Revenue Administration between May 1 and June 30 following the due date of the final tax bill (late applications may be accepted until November 1 in limited circumstances). Source: RSA 198:57

New Hampshire Property Tax Exemptions: Homestead, Senior and Veteran Relief

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The homestead exemption

Senior, veteran and disability relief

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Property Tax & Homestead Exemptions FAQ

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