New Hampshire · Property tax exemptions · Updated Oct 2026
New Hampshire property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in New Hampshire: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
1.66%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a), Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b), Surviving Spouse Tax Credit (RSA 72:29-a)
Surviving Spouse Tax Credit (RSA 72:29-a), Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b), Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a)
Where to apply in New Hampshire
Your town or city assessing office (selectmen/assessors) decides exemptions and veterans' credits; each town votes on the amounts and income/asset limits within ranges set by state law (RSA 72). The low- and moderate-income relief is a state refund you claim from the NH Department of Revenue Administration.
Some amounts depend on where you live. In New Hampshire, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in New Hampshire
Seniors
Elderly Exemption (RSA 72:39-a, local option)
A set amount is taken off your home's assessed value, bigger as you get older. The amounts are set by each town. Manchester: $240,000 (age 65-74), $325,000 (75-79), $435,000 (80+). Portsmouth 2026: $375,000, $450,000, $525,000.
Who qualifies
Age 65 or older on April 1, a New Hampshire resident for at least 3 straight years before April 1, owner of record and living in the home. If the home is owned by your spouse, you must have been married at least 5 years. You must meet your town's income and asset limits.
Income limit
Set by each town. Manchester: total income from all sources up to $47,000 single / $63,000 married, assets up to $100,000 single / $130,000 married, not counting the home. Portsmouth 2026: $55,534 single / $72,804 married, assets up to $500,000.
How to apply
File Form PA-29 (Permanent Application for Property Tax Credits/Exemptions) plus your town's income and asset form with the town or city assessing office. Bring federal tax return with W-2s/1099s, Social Security and VA benefit statements, 12 months of bank statements, year-end statements for IRAs, CDs, stocks and life insurance, proof of age, and a trust copy (with Form PA-33) if the home is in a trust.
Exemption for the Disabled (RSA 72:37-b) and Blind Exemption (RSA 72:37)
Disabled: an amount off assessed value set by the town (Manchester $240,000; Portsmouth 2026 $375,000). Blind: an amount off assessed value set by the town (Manchester $240,000; Portsmouth 2026 $25,000).
Who qualifies
Disabled exemption: you receive Social Security disability benefits under Title II or XVI, have lived in NH at least 5 straight years by April 1, own and live in the home, and meet the town's income and asset limits (same as the elderly limits in Manchester and Portsmouth). In Manchester you must be under 65 (at 65 you switch to the elderly exemption). Blind exemption: you are legally blind as certified by the NH Bureau of Services for the Blind and Visually Impaired and live in NH; no income limit.
Income limit
Disabled: set by each town (Manchester $47,000 single / $63,000 married; assets $100,000 / $130,000). Blind: none.
How to apply
File Form PA-29 with the town assessing office. Disabled: add the town's income and asset application and proof of Social Security disability. Blind: add a letter from the NH Bureau of Services for the Blind and Visually Impaired.
Permanent application; refile if circumstances change. Manchester continues existing exemptions automatically but they are subject to annual re-qualification or audit.
Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b)
A credit off your tax bill. For tax year 2026 state law allows a standard credit of $50 or, if the town votes for it, an optional credit of $51 to $750 (RSA 72:28). Manchester gives $500; Portsmouth, Salem and Middleton give $750. The All Veterans Credit (if adopted) is a similar amount (Manchester $500, Portsmouth $750). You get one or the other, not both. From April 1, 2027 the optional maximum rises to $1,000 (2026 N.H. Laws ch. 96, HB 1494).
Who qualifies
NH residents (Manchester and Salem: at least 1 year before April 1) who own and live in the home on April 1. Standard/optional: veterans who served at least 90 days of active service in a listed war or conflict (WWII, Korea, Vietnam, Persian Gulf War from Aug. 2, 1990 onward, or any later conflict with an expeditionary or theater service medal) and were honorably discharged, or their spouse or surviving spouse; also veterans discharged because of a service-connected disability. All Veterans: any honorably discharged veteran with 90 days of active service who does not get the RSA 72:28 or 72:35 credit (towns must adopt it). Since July 2025 a veteran who gets the total-disability credit cannot also get either of these.
How to apply
File Form PA-29 with the town assessing office with your DD-214 or other discharge papers showing wartime service and character of discharge.
Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a)
A credit off your tax bill set by town vote: the optional credit may be $701 to $5,000 (raised from $4,000 by 2025 N.H. Laws ch. 15, HB 99, effective July 13, 2025). Manchester $2,000; Portsmouth 2026 $4,000; Middleton $4,000 from 2026. It replaces the other veterans' credits; you cannot stack them. Veterans who are 100% permanently and totally disabled (or double amputee, paraplegic or blind from service) and own a home adapted with a VA Specially Adapted Housing grant pay no property tax on the homestead (RSA 72:36-a).
Who qualifies
Honorably discharged veterans with a total and permanent service-connected disability (or their surviving spouse). Manchester asks for VA certification of a 100% total and permanent rating; Portsmouth notes the rating may be less than 100% if it is total and permanent.
How to apply
File Form PA-29 with the town assessing office with your DD-214 and a VA letter certifying your total and permanent service-connected disability (and SAH/SHA grant proof for the full exemption).
A credit off your tax bill set by town vote: the optional credit may be $701 to $2,000 for 2026 (RSA 72:29-a, II), rising to a $2,500 maximum from April 1, 2027 (2026 N.H. Laws ch. 96). Manchester, Portsmouth and Salem: $2,000; Middleton: $1,000.
Who qualifies
The surviving spouse of a person killed or who died while on active duty in a listed war, conflict or combat zone, who lives in the home.
How to apply
File Form PA-29 with the town assessing office with the death certificate and proof of active-duty death.
Low and Moderate Income Homeowners Property Tax Relief
A state refund of part of the State Education Property Tax on your bill.
Who qualifies
You owned and lived in your NH home on April 1 of the claim year and your total household income is $37,000 or less (single) or $47,000 or less (married or head of household). No age limit.
Income limit
$37,000 single / $47,000 married or head of household (2026 filing period, per Concord).
How to apply
Mail Form DP-8 to the NH Department of Revenue Administration with a copy of your final property tax bill, your 2025 federal tax return and one for each adult in the household, and the trust document if the home is in a trust.
Tax Deferral for Elderly and Disabled (RSA 72:38-a)
Your town may let you put off paying all or part of your property tax, with 5% yearly interest, as a lien on the home. Total deferrals cannot exceed 85% of assessed value. Heirs have 9 months after your death to pay it back.
Who qualifies
Owners 65 or older, or eligible for Social Security disability (Title II or XVI), who have owned the home at least 5 years, live in it, and show that the tax causes undue hardship. A mortgage holder must approve.
Amounts differ a lot from town to town: the same 70-year-old gets $240,000 off assessed value in Manchester but $375,000 in Portsmouth (2026).
Since July 13, 2025 (HB 99), a veteran who gets the service-connected total disability credit can no longer also get the standard/optional or All Veterans credit (Town of Middleton, March 2026).
In Manchester, approval for the elderly exemption is passed to the water and sewer departments automatically.
Savings estimate for New Hampshire
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for New Hampshire
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for New Hampshire
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in New Hampshire
Is there a homestead exemption in New Hampshire?
Our research found no general homestead exemption that every New Hampshire homeowner can claim. New Hampshire does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in New Hampshire?
Elderly Exemption (RSA 72:39-a, local option): A set amount is taken off your home's assessed value, bigger as you get older. The amounts are set by each town. Manchester: $240,000 (age 65-74), $325,000 (75-79), $435,000 (80+). Portsmouth 2026: $375,000, $450,000, $525,000.
Do disabled veterans get a property tax exemption in New Hampshire?
Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a): A credit off your tax bill set by town vote: the optional credit may be $701 to $5,000 (raised from $4,000 by 2025 N.H. Laws ch. 15, HB 99, effective July 13, 2025). Manchester $2,000; Portsmouth 2026 $4,000; Middleton $4,000 from 2026. It replaces the other veterans' credits; you cannot stack them. Veterans who are 100% permanently and totally disabled (or double amputee, paraplegic or blind from service) and own a home adapted with a VA Specially Adapted Housing grant pay no property tax on the homestead (RSA 72:36-a).
Where do I apply for property tax exemptions in New Hampshire?
Your town or city assessing office (selectmen/assessors) decides exemptions and veterans' credits; each town votes on the amounts and income/asset limits within ranges set by state law (RSA 72). The low- and moderate-income relief is a state refund you claim from the NH Department of Revenue Administration.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.