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Taxes
Property tax relief for seniors in New Hampshire
New Hampshire has 3 programs that can lower property taxes for older adults: Elderly Exemption, Low and Moderate Income Homeowners Property Tax Relief and Tax Deferral for Elderly and Disabled. Each one has its own rules and deadline.
Elderly Exemption
New Hampshire lets each city and town take a set amount off the assessed value of an older resident's home, with larger amounts at 75 and 80. Your town sets the amounts and the income and asset limits, so they differ a lot from place to place. You apply once with your local assessor or selectmen.
How to apply
- In person
- File a permanent application (on the state-approved form) with your city or town assessor or selectmen, with proof of income and assets.
- Who runs it
- Your city or town assessor or selectmen
Who may qualify
| Age | 65 or older on April 1 Source: City of Manchester, New Hampshire, Board of Assessors (source 4) |
|---|---|
| Net income limit | Set by your town or city, but never lower than $13,400 for one person or $20,400 for a married couple. Social Security and pensions count. |
| Income limit in Manchester (year not stated on the city's page) | $47,000 single, $63,000 married Source: City of Manchester, New Hampshire, Board of Assessors (source 4) |
| Asset limit, not counting your home | Set by your town or city, but never lower than $35,000 |
| Home and residency | You may qualify if you have lived in New Hampshire at least 3 years in a row before April 1 and own and live in the home. If the home is in your spouse's name, you must have been married at least 5 years. |
What you may get
| What it's worth | A set amount off your home's assessed value, chosen by your town for ages 65 to 74, 75 to 79, and 80 and older. It can't be less than $5,000. |
|---|---|
| Amounts in Manchester (year not stated on the city's page) | $240,000 of assessed value at 65 to 74, $325,000 at 75 to 79, $435,000 at 80 and older Source: City of Manchester, New Hampshire, Board of Assessors (source 4) |
Dates, renewals and waiting lists
| Application deadline | April 15 before the tax rate is set. Late applications are accepted only for accident, mistake or misfortune, and not after the rate is approved. |
|---|---|
| Renewal | One permanent application. File again by December 1 if you move. Your town may ask for an income statement up to once a year. |
How New Hampshire is different
Where New Hampshire's rules differ from the federal rules for Property tax relief for seniors.
- Local option: each town decides whether to offer it and sets its own amounts and limits
- Larger exemptions at ages 75 and 80
- Has an asset test as well as an income test
Good to know
- Renters: the exemption is only for people who own and live in their home.
- A surviving spouse keeps the married asset limit until they sell the home or remarry.
Low and Moderate Income Homeowners Property Tax Relief
New Hampshire refunds some or all of the state education property tax on your home if your household income is low. It is for homeowners of any age, and you apply each year to the state Department of Revenue Administration between May 1 and June 30.
How to apply
- By mail
- Send a complete application to the Department of Revenue Administration with a copy of your federal income tax return and one for each adult in the household (or a signed statement if you didn't have to file).
- Who runs it
- New Hampshire Department of Revenue Administration
Who may qualify
| Age | Any age |
|---|---|
| Total household income limit, single (RSA 198:57) | $37,000 or less |
| Total household income limit, married or head of household (RSA 198:57) | $47,000 or less |
| Home | You may qualify if you own the home and lived in it on April 1 of the year you claim for |
What you may get
| What it's worth (RSA 198:57) | A refund of 20% to 100% of the state education tax on up to $220,000 of your home's value (adjusted by your town's equalization ratio), depending on income |
|---|---|
| Full refund (100%) | Income under $23,100 single, or under $29,400 married or head of household |
Dates, renewals and waiting lists
| Filing period | May 1 to June 30, after the due date of the final tax bill for the year. Late claims up to November 1 only for accident, mistake or misfortune, or a federal tax extension. |
|---|---|
| Renewal | Apply each year |
How New Hampshire is different
Where New Hampshire's rules differ from the federal rules for Property tax relief for seniors.
- Refunds only the state education property tax, not town, school or county taxes
- Run by the state, so it's available in every town
Good to know
- Renters: this relief is only for people who own and live in their home.
- Only one claim per home. If co-owners don't all live there, relief applies only to your share.
Tax Deferral for Elderly and Disabled
If you are 65 or older and paying your property tax would be a hardship or put your home at risk, your town can let you put off all or part of the tax. The deferred tax builds up with 5% interest a year and is paid back when the home is sold or after you die.
How to apply
- In person
- File a permanent application (on the state-approved form) with your city or town assessor or selectmen. If you have a mortgage, the lender must approve the deferral.
- Who runs it
- Your city or town assessor or selectmen
Who may qualify
| Age | 65 or older (or eligible for Social Security or SSI disability benefits) |
|---|---|
| Income limit | No set limit. Local officials decide whether the tax is an undue hardship or puts the home at risk. |
| Home | You may qualify if you have owned the home at least 5 years in a row and live in it |
What you may get
| What you can defer | All or part of the tax due, up to 85% of your equity in the home |
|---|---|
| Interest | 5% a year |
| When it must be repaid | When the home is sold or given away, or within 9 months after the owner dies |
Dates, renewals and waiting lists
| Application deadline | March 1 after the date of the tax notice |
|---|---|
| Renewal | One permanent application while you live in the home, but your town may require you to apply every year |
How New Hampshire is different
Where New Hampshire's rules differ from the federal rules for Property tax relief for seniors.
- Granted at the local officials' judgment, based on hardship rather than a set income limit
- Officials can also consider an abatement (a cut in the tax) at any time during the process
Good to know
- Renters: the deferral is only for people who own and live in their home.
- Your heirs have first right to pay off the deferred tax and keep the home.
Free help
Free help with this in New Hampshire
Bureau of Elderly and Adult Services (BEAS)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in New Hampshire
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- New Hampshire General Court, RSA 72:39-a, Conditions for Elderly Exemption (official government site). Checked Oct 28, 2026.
- New Hampshire General Court, RSA 72:39-b, Procedure for Adoption and Modification of Elderly Exemption (official government site). Checked Oct 28, 2026.
- New Hampshire General Court, RSA 72:33, Application for Exemption or Tax Credit (official government site). Checked Oct 28, 2026.
- City of Manchester, New Hampshire, Board of Assessors, Elderly Exemption (official government site). Checked Oct 28, 2026.
- New Hampshire General Court, RSA 198:57, Low and Moderate Income Homeowners Property Tax Relief (official government site). Checked Oct 28, 2026.
- New Hampshire General Court, RSA 72:38-a, Tax Deferral for Elderly and Disabled (official government site). Checked Oct 28, 2026.
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