New Hampshire property tax relief: abatements, credits and exemptions

How do I ask for a property tax abatement in NH?

If you believe your assessment is too high, you can ask your town's selectmen or assessors for an abatement under RSA 76:16. When the final tax bill for the year goes out on or before December 31, the written application is due by March 1 after that bill. If the final bill goes out later, the deadline is two months after it.

The town has until July 1 to decide. If it doesn't answer by then, the application counts as denied. If you disagree with the result, you can appeal to the NH Board of Tax and Land Appeals or to superior court, generally no later than September 1.

Before you apply, ask the assessor's office for your property record card and check it for errors, such as the wrong square footage, number of bathrooms or lot size, and compare your assessment with similar homes nearby.

What property tax credits can NH veterans get?

New Hampshire's standard veterans' tax credit is $50 a year off the tax bill (RSA 72:28). A town can adopt a larger optional credit, up to $750 through tax year 2026 and up to $1,000 starting April 1, 2027, which replaces the standard credit. Towns can also adopt the All Veterans' Tax Credit (RSA 72:28-b), which offers the same credit to a wider group of veterans.

Veterans with a total and permanent service-connected disability can qualify for a separate credit of $700, or a larger amount of up to $5,000 if the town has adopted one (RSA 72:35). Starting with tax year 2026, a veteran who receives that larger disability credit can't also receive the veterans' or all veterans' credit. See what changed for 2026.

Eligibility depends on service, discharge and residency rules, and each town chooses its own amounts, so the assessor's office can tell you what your town offers. A credit comes off the tax bill itself.

Who qualifies for the NH elderly exemption?

The elderly exemption (RSA 72:39-a) lowers the assessed valueAssessed value The value a New Hampshire town assigns to a property for tax purposes. Your property tax is based on it, not on the purchase price. See the full glossary× that your tax is figured on. In general, you must be 65 or older on April 1, have lived in New Hampshire for at least three consecutive years before April 1, and own and live in the home. If your spouse owns the home, you generally must have been married for at least five years.

Each town sets its own exemption amounts and its income and asset limits, and the figures differ widely from town to town. Your assessor's office has the current numbers.

Homeowners 65 or older, or eligible for Social Security disability, can also ask the town to defer property taxes in a hardship (RSA 72:38-a); see deferring NH property taxes.

Are there exemptions for blind or disabled homeowners?

Yes. A legally blind homeowner is exempt on at least $15,000 of the assessed value of their home, and a town can choose a larger amount (RSA 72:37).

Towns can also adopt an exemption for the disabled (RSA 72:37-b) for residents eligible for Social Security disability benefits. It applies to the home you live in, and the town sets the amount and the income and asset limits.

How and when do I apply for a credit or exemption?

Most credits and exemptions use the state's Form PA-29, the Permanent Application for Property Tax Credits, Exemptions and Deferrals. File it with your town's assessor or selectmen by April 15 of the tax year you're applying for. Bring proof of eligibility, such as a DD-214 for veterans' credits or income and asset records for the elderly exemption.

Ask the assessor whether you'll need to file again in later years or report changes in your income or ownership.

Is there state help with property taxes based on income?

Yes. The NH Department of Revenue Administration runs the Low and Moderate Income Homeowners Property Tax Relief program, which refunds part of the state education property tax for homeowners under the state's income limits. Applications are accepted from May 1 to June 30, online through Granite Tax Connect or on Form DP-8, and you'll need your final property tax bill. The program page lists the current income limits.

Do a seller's credits and exemptions carry over when I buy?

No. Credits and exemptions belong to the owner who qualified for them, so the bill you inherit can be higher than the seller's. When Tom estimates your payment, he uses the town's rate on the home's assessed value, without the seller's credits. After you move in, you can apply for any credit you qualify for, and your loan servicer's yearly escrow review adjusts your payment to match the new bill.