If you are 65 or older, a veteran or blind, or have low income or disabilities, then you may qualify for reduced or deferred property taxes under NH law.
What sort of relief is available?
New Hampshire state law allows for property tax exemptions for certain individuals who are elderly, disabled, or veterans. State law allows for the abatement (forgiveness) of prior years’ taxes and/or interest for “good cause,” such as financial hardship or poverty. There are expanded tax credits for certain veterans and their surviving spouses. State law also allows for property tax deferrals for certain elderly or disabled individuals.
Each of these programs has specific requirements. Cities and towns may choose whether to adopt some forms of tax relief, and also impose different income and asset limits. Check with your city or town's tax collector or the Department of Revenue Administration (DRA) to see what the specific requirements are in your city or town.
The state has a low and moderate income tax relief program that can reduce property taxes for those making under a certain income level. You can apply for this program even if you have already applied for tax relief from your city or town.
What is the difference between a credit, deferral, and an exemption?
A credit is a reduction in the amount of property taxes you owe in a given year.
An exemption is a reduction in the value of the property that is taxed.
A deferral allows you to pay your property taxes at a later time at a reduced interest rate.
An abatement is a forgiveness of taxes based on an error in the assessment calculation, a disproportionate assessment, or poverty and an inability to pay the taxes.
Where do I obtain an application form?
You can obtain an application from your city or town's tax collector. You must ask for a deferral application (form PA-30) or an exemption/credit form (PA-29). These forms and the application for the low and moderate income tax relief can also be downloaded from the Department of Revenue's website, or requested on the form line at 603-230-5001.
To apply for a tax abatement, use the “Taxpayer’s RSA 76:16 Abatement Application to Municipality” available by calling the Board of Tax and Land Appeals at 603-271-2578, or on its website.
When is the filing deadline?
Tax deferral and abatement applications are due March 1 following the date of notice of tax. Exemption/credit forms must be filed by April 15. Applications for the low and moderate income tax relief program must be filed between May 1 and June 30 following the final property tax bill. Always check with the Department of Revenue Administration in any given year as the due date may change, and forms may have been updated.
What happens next?
The town or city will have until July 1 to make decisions. If the taxpayer disagrees with the town or city’s decision or there is no decision, the taxpayer may file an appeal with either the Superior Court or the Board of Tax and Land Appeals by Sept. 1 of the year following the tax bill.
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