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 $105,000 is deducted from the assessed value of the property (passed by voters in March, 2007).
  • IMPORTANT: Filing deadline is April 15th.
  • Applications are available from the Assessing Department
  • 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 less than $35,000 if single, or a combined income of less than $45,000 if married, or in a civil union (passed by voters in March, 2007)
  • The applicants`s net assets shall not exceed $150,000, 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.
  • The exemption amount of $105,000 is deducted from the assessed value of the property.
  • IMPORTANT: Filing deadline is April 15th.
  • Application forms, and required financial affadavits, are available from the Assessing Department.
  • 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 less than $35,000 if single, or a combined income of less than $45,000 if married or in a civil union.
  • Applicant`s net assets shall not exceed $150,000, 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.
  • 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 $105,000 for residents 65 - 75 years of age; $125,000 for residents 75-79 years of age; and $150,000 for residents 80 years of age and older is applied to the assessed value of the property. (passed by voters in March 2007.)
  • IMPORTANT: Filing deadline is April 15th.
  • Application forms and required financial affadavits are available from the Assessing Department.
  • 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