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Short answer
No. New Hampshire has no statewide property tax freeze for seniors. Instead, homeowners 65 and older can apply to their town for the elderly exemption, which lowers the assessed value that's taxed if they meet local income and asset limits. Those who still struggle can ask about a tax deferral, and lower-income homeowners can apply to the state for relief on the education part of the tax.
How does the NH elderly exemption work?
Under RSA 72:39-a and 72:39-b, each town sets an exemption amount for three age groups: 65 to 74, 75 to 79, and 80 and older. The exemption is taken off your assessed value, so you're taxed on less. Towns set their own income and asset limits, which can't be lower than the state's minimums. Your home and up to two acres (or your town's minimum lot size, if larger) don't count as assets.
You must have lived in New Hampshire for at least three years in a row before April 1 of the year you apply. Amounts and limits differ a lot from town to town, so check with your assessor.
How do I apply?
File Form PA-29 with your town or city assessor, generally by April 15 for that tax year. Once approved, towns may ask you to confirm you still qualify in later years. See NH property tax relief.
What is a property tax deferral?
Under RSA 72:38-a, homeowners 65 or older, or eligible disabled homeowners, can ask the town to put off some or all of their property tax. The deferred tax becomes a lien on the home, with interest, and is repaid when the home is sold or the owner passes away. See NH tax deferral for elderly and disabled homeowners.
Is there state help based on income?
Yes. The state's low and moderate income homeowners property tax relief (RSA 198:57) refunds part of the state education property tax for homeowners under set income limits, whatever their age. Applications go to the NH Department of Revenue Administration between May 1 and June 30.
Does a seller's senior exemption carry over when I buy?
No. Exemptions belong to the owner, not the house. If the seller had one, your tax bill can be higher once it drops off, so ask for the full tax amount before you budget. See NH property taxes after you buy.
How does this fit into retirement planning?
Property taxes are often the biggest cost of owning a home in New Hampshire, and they keep going after the mortgage is paid off. See a mortgage in retirement.
Sources
- NH RSA 72:39-a, Elderly exemption
- NH RSA 72:39-b, Elderly exemption amounts
- NH RSA 72:38-a, Tax deferral for elderly and disabled
- NH RSA 198:57, Low and moderate income homeowners property tax relief
Checked November 10, 2026. Rules and dates change, so confirm current details before you rely on them.
General information only, not tax or legal advice. Program availability, eligibility and terms vary by lender and are subject to change and to underwriting approval. Not a commitment to lend.