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New Hampshire

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

New Hampshire Program Overview

Property Tax-Aide features one statewide program for low-to-moderate income New Hampshire homeowners and one program for older adults, which is administered at the county level.  They are the Low & Moderate Income Homeowners Property Tax Relief and the Elderly Exemption.

 

The Low & Moderate Income Homeowners Property Tax Relief Program

The State of New Hampshire has enacted a law enabling property owners to receive relief of the state education portion of their property tax bill.

Eligibility

  • Single with adjusted gross income equal to or less than $37,000; or Married or head of NH household with adjusted gross income less than or equal to $47,000
  • Own a homestead that must pay the State Education Property Tax
  • Has resided in that homestead on April 1 of the year for which the claim is made

Application Deadline

Claim must be postmarked no earlier than May 1, 2023, and no later than June 30, 2023.

Required Documentation

  • 2022 federal income tax return
  • Complete 2022 property tax bill indicating assessed value (this is the tax bill mailed to you between October and December of 2022 in most cases)
  • A copy of your trust document if property is held by a trust and any explanatory statements, if necessary
  • If the claimant on the tax bill is deceased, provide a copy of the death certificate

Contact Details

Elderly Exemption

Each municipality has adopted an elderly exemption. The amount of the exemption and the specific criteria (asset and income limits) to qualify are determined locally within statutory requirements. The exemption may be granted for a different dollar amount determined by the city or town to persons from age 65 up to 75; 75 up to 80; and 80 years old or older. The approved exemption is deducted from the amount of the property owner’s total assessed value prior to the calculation of tax due.

Eligibility

  • Applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1 in the year which exemption is claimed.
  • The property must be owned by a resident or held jointly with resident’s spouse, either of whom meets the age requirement for the exemption, when they have been married for at least five years.
  • Combined net income in the prior year from all sources shall be determined by the city or town. Such amount cannot be less the $13,400 for a single person or $20,400 for married persons.
  • The net income shall be determined by deducting all the money received from social security or pension payments, life insurance paid on the death of an insured, expenses and costs incurred in the course of conducting a business enterprise and the sale of assets.
  • Net assets on December 31 in the calendar year preceding April 1 shall be determined by the city or town. Net assets excluded good faith encumbrances and the vales of the actual residence and up to 2 acres of land. Such amount cannot be less than $35,000.

Application Deadline

  • Application, Form PA-29, must be filed with the municipal assessing officials of the city/town where the exemption is being requested by April 15 preceding the setting of the tax rate.
  • If you are applying for a tax exemption for the 2024 property taxes, which are due no earlier than December 1, 2024, you have until April 15, 2024 to file the application.
  • The municipal assessing official has until July 1 to send notice of their decision.

Required Documentation

Acceptable Documentation:
  • Proof of birth
  • Property Deed
  • 1099 Statement (Social Security Benefits)
  • Bank statements and verification of assets listed.
  • Prior year Federal Income Tax Form

If not filing a Federal Income Tax Form, provide the following:

  • Form 1099-R for Distribution of the following:
    • Pensions,
    • Annuities
    • Profit-sharing or retirement plans
    • IRAs
    • Insurance contracts
    • Survivor income benefit plans
    • Permanent and Total disability payments under life insurance contracts
    • Charitable gift annuities
  • W2 Wage statements
  • 1099 Interest Statements

Contact Details

For additional questions, please contact your municipal assessing official, which can found at: https://www.nhmunicipal.org/municipal-directory

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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