DISABLED, BLIND & ELDERLY EXEMPTIONS

Improvements to Assist Persons with Disabilities
Relevant State Statute(s): NH RSA 72:37-a
Current Exemption Amount: Equal to the value of the improvement as determined by the Town Assessor

Any person who resides on their property and has improved such property for the purpose of assisting a disabled person who resides on the property is entitled to exemptions from the assessed value of the related improvements. Please note, exempt improvements are limited to those necessary to permit use of special aids for the disabled person to propel themself. The statute “…does not exempt all improvements that may assist, or make more comfortable, persons who have a mobility disability.”

An important note: if the assessor finds that the improvements do not contribute any value to the home, there is nothing that would qualify for an exemption, and no exemption should be granted.

Elderly Exemption
Relevant State Statute(s): NH RSA 72:39-b
Current Exemption Amount: varies depending on age - $15,000 (75-74 age), $25,000 (75-79 age), $45,000 (80+)

Please note, documentation for verification of income and assets must be provided; all income and asset information is considered strictly confidential and will be treated as such. If you have any questions regarding the handling of confidential paperwork, please call the Selectmen's Office at 284-7701. 

• Applicant must be 65 years or older as of April 1^st of the year the applicant is applying
• The property must:
  • be wholly owned by the applicant, or
  • jointly owned by the applicant and spouse, or with someone other than the resident’s spouse, or
  • owned by a resident or resident’s spouse that meets the age requirements and have been married for the last 5 years
• Applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1^st
• Applicant must meet income and asset limits (includes property in excess of residence and 2 acres) as determined by NH RSA 72:39-b. (see Income/Asset worksheet below)

Blind Exemption
Relevant State Statute(s): NH RSA 72:37
Current Exemption Amount: $15,000

A resident who is legally blind as determined by the Blind Services Department of Vocational Rehabilitation, Division of the Education Department can qualify to receive an exemption each year of the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000. 

• This exemption only applies to residential property.
• Applicant must be determined legally blind by New Hampshire Services for the Blind and the applicant must provide Certification Letters.

Certification letters can be obtained from:

State of New Hampshire
Department of Education
Bureau of Services for Blind and Visually Impaired
21 S Fruit Street
Suite 20
Concord, NH 03301-8530

Phone: 603-271-3537
Fax: 603-271-3816

REQUIRED FORMS:

Department of Revenue Form PA-29 (Permanent Application for Property Tax Credit/Exemptions)

Department of Revenue Form PA-33 (Statement of Qualification for properties held in Life Estate/Trusts)

Certification of Trust Example (for properties held in Life Estate/Trusts)

Income/Asset Worksheet (Elderly Exemption)