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New Hampshire · Property tax exemptions · Updated Oct 2026

New Hampshire property tax exemptions

Here are New Hampshire's property tax breaks for homeowners, seniors, veterans and people with disabilities, and how to apply.

Checked against official sources: Oct 23, 2026

No general exemptionhomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
1.66%median tax rate

Get your checklist ↓ See which breaks fit you ↓

Exemptions by group

Every break for one group on one page, with step-by-step instructions and the tools set for that group.

Seniors

1 break

Elderly Exemption (RSA 72:39-a, local option)

Veterans

3 breaks

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)

Disability

1 break

Exemption for the Disabled (RSA 72:37-b) and Blind Exemption (RSA 72:37)

Surviving spouses

3 breaks

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.

Official exemptions page

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. See the table of every city and town below.

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.
Deadline
Apply by April 15 of the tax year (before the tax rate is set), per Portsmouth's 2026 quick-check sheet.
Renewal
PA-29 is a permanent application; file again if your situation changes. Towns may ask you to re-verify income and assets periodically.
Law
RSA 72:39-a, 72:39-b, 72:33

Source: official page

Disability

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.
Deadline
Apply by April 15 of the tax year.
Renewal
Permanent application; refile if circumstances change. Manchester continues existing exemptions automatically but they are subject to annual re-qualification or audit.
Law
RSA 72:37, 72:37-b

Source: official page

Veterans

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.
Deadline
Apply by April 15 of the tax year.
Renewal
One-time (permanent application) unless your situation changes.
Law
RSA 72:28, 72:28-b, 72:33

Source: official page

Disabled veterans

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).
Deadline
Apply by April 15 of the tax year.
Renewal
One-time unless your situation changes.
Law
RSA 72:35 (as amended by 2025 N.H. Laws ch. 15), 72:36-a

Source: official page

Surviving spouses

Surviving Spouse Tax Credit (RSA 72:29-a)

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.
Deadline
Apply by April 15 of the tax year.
Renewal
One-time unless your situation changes.
Law
RSA 72:29-a

Source: official page

Low income

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.
Deadline
Filed after May 1 and no later than June 30 (for the prior year's tax).
Renewal
Every year.
Law
RSA 198:56 to 198:61

Source: official page

Other

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.
How to apply
Apply to the town assessing officials in writing.
Deadline
Apply by March 1 after the notice of tax (Manchester).
Renewal
Every year.
Law
RSA 72:38-a

Source: official page

Exemptions by city and town in New Hampshire

In New Hampshire each city and town votes its own elderly, disabled and blind exemptions and its veterans' tax credits, within limits set by RSA 72, so the same senior can get $5,000 off in one town and $375,000 in another. The table lists all 234 cities and towns from the state Department of Revenue's 2024 summary (tax year 2024, the latest it has published, so about two years old - towns raise these amounts often); the 10 largest show their own 2026 figures. Check the current amount with your town's assessing office and apply with Form PA-29 by April 15.

Data year: Tax year 2024 (NH DRA summary, latest published) for 224 towns; 2026 town websites for Manchester, Nashua, Concord, Derry, Dover, Rochester, Salem, Londonderry, Hudson, Portsmouth

Parts of this table are from 2024, about 2 years old. Cities and towns change their amounts and programs often. Confirm the current figure with your assessor before you rely on it.

— = not found in the official source; ask your assessor. The year next to a name is the year of that row’s figures.

City or townCountyElderly exemption (off assessed value, by age)Elderly income and asset limitsVeterans' credit (off tax bill)Totally disabled veteran credit (off tax bill)Disabled exemption (off assessed value)Blind exemption (off assessed value)
Acworth figures from 2024Sullivan$20,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $25,000 single / $32,000 married; assets up to $48,000$300 (no All Veterans' Credit)$1,400not adopted$15,000
Albany figures from 2024Carroll$25,000 (65-74), $30,000 (75-79), $35,000 (80+)income up to $15,400 single / $25,400 married; assets up to $35,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Alexandria figures from 2024Grafton$35,000 (65-74), $50,000 (75-79), $75,000 (80+)income up to $20,500 single / $30,000 married; assets up to $64,000$270 (no All Veterans' Credit)$1,400$15,000$15,000
Allenstown figures from 2024Merrimack$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $40,000 single / $52,000 married; assets up to $85,000$500 (also All Veterans' Credit $500; combat service credit $250)$2,000not adopted$15,000
Alstead figures from 2024Cheshire$25,000 (65-74), $50,000 (75-79), $100,000 (80+)income up to $20,000 single / $27,000 married; assets up to $50,000$300 (also All Veterans' Credit $300)$1,400not adopted$15,000
Alton figures from 2024Belknap$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $25,000 single / $44,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$1,400$40,000$15,000
Amherst figures from 2024Hillsborough$104,120 (65-74), $156,180 (75-79), $206,870 (80+)income up to $54,300 single / $73,325 married; assets up to $165,000$500 (also All Veterans' Credit $500; combat service credit $500)$4,000$89,050$50,690
Andover figures from 2024Merrimack$40,000 (65-74), $60,000 (75-79), $70,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$700$30,000$15,000
Antrim figures from 2024Hillsborough$25,000 (65-74), $50,000 (75-79), $65,000 (80+)income up to $26,250 single / $37,800 married; assets up to $75,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Ashland figures from 2024Grafton$30,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $20,000 single / $30,000 married; assets up to $60,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Atkinson figures from 2024Rockingham$150,000 (65-74), $225,000 (75-79), $300,000 (80+)income up to $40,500 single / $50,000 married; assets up to $300,000$750 (also All Veterans' Credit $750)$2,000$15,000$15,000
Auburn figures from 2024Rockingham$200,000 (65-74), $230,000 (75-79), $280,000 (80+)income up to $35,000 single / $50,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$2,000$50,000$50,000
Barnstead figures from 2024Belknap$30,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $35,000 single / $50,000 married; assets up to $75,000$750 (also All Veterans' Credit $750)$1,400not adopted$15,000
Barrington figures from 2024Strafford$85,000 (65-74), $127,500 (75-79), $161,500 (80+)income up to $36,000 single / $50,000 married; assets up to $125,000$750 (also All Veterans' Credit $750)$4,000$50,000$15,000
Bartlett figures from 2024Carroll$10,000 (65-74), $20,000 (75-79), $30,000 (80+)income up to $20,000 single / $30,000 married; assets up to $125,000$300 (also All Veterans' Credit $300)$700not adopted$15,000
Bath figures from 2024Grafton$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $16,400 single / $24,400 married; assets up to $40,000$200 (no All Veterans' Credit)$1,400not adopted$15,000
Bedford figures from 2024Hillsborough$117,100 (65-74), $124,900 (75-79), $184,100 (80+)income up to $58,320 single / $78,880 married; assets up to $150,000$500 (also All Veterans' Credit $500)$2,000$52,000$35,000
Belmont figures from 2024Belknap$65,000 (65-74), $80,000 (75-79), $125,000 (80+)income up to $25,000 single / $35,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$1,400$50,000$15,000
Bennington figures from 2024Hillsborough$25,000 (65-74), $50,000 (75-79), $75,000 (80+)income up to $27,500 single / $39,500 married; assets up to $75,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Benton figures from 2024Grafton$10,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$50 (no All Veterans' Credit)$700$5,000$15,000
Berlin figures from 2024Coos$14,000 (65-74), $21,000 (75-79), $42,000 (80+)income up to $18,900 single / $26,400 married; assets up to $35,000$150 (no All Veterans' Credit)$700not adopted$15,000
Bethlehem figures from 2024Grafton$100,000 (65-74), $150,000 (75-79), $200,000 (80+)income up to $30,000 single / $40,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$2,000$100,000$15,000
Boscawen figures from 2024Merrimack$32,000 (65-74), $48,000 (75-79), $64,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Bow figures from 2024Merrimack$122,000 (65-74), $153,000 (75-79), $184,000 (80+)income up to $38,500 single / $50,000 married; assets up to $200,000$750 (also All Veterans' Credit $750)$4,000$143,000$75,000
Bradford figures from 2024Merrimack$25,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $25,000 single / $35,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$1,400$10,000$15,000
Brentwood figures from 2024Rockingham$125,000 (65-74), $160,000 (75-79), $190,000 (80+)income up to $50,000 single / $65,000 married; assets up to $200,000$750 (also All Veterans' Credit $750)$2,000$100,000$100,000
Bridgewater figures from 2024Grafton$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $20,000 single / $25,500 married; assets up to $35,000$50 (no All Veterans' Credit)$700not adopted$15,000
Bristol figures from 2024Grafton$25,000 (65-74), $30,000 (75-79), $45,000 (80+)income up to $25,000 single / $45,000 married; assets up to $40,000$750 (also All Veterans' Credit $750)$1,700$30,000$30,000
Brookfield figures from 2024Carroll$30,000 (65-74), $45,000 (75-79), $60,000 (80+)income up to $25,000 single / $30,000 married; assets up to $50,000$250 (also All Veterans' Credit $250)$1,400$30,000$40,000
Brookline figures from 2024Hillsborough$120,000 (65-74), $180,000 (75-79), $240,000 (80+)income up to $60,000 single / $100,000 married; assets up to $750,000$750 (also All Veterans' Credit $750)$4,000$120,000$30,000
Campton figures from 2024Grafton$40,000 (65-74), $60,000 (75-79), $200,000 (80+)income up to $29,000 single / $37,000 married; assets up to $50,000$500 (no All Veterans' Credit)$4,000$30,000$15,000
Canaan figures from 2024Grafton$65,000 (65-74), $75,000 (75-79), $100,000 (80+)income up to $26,000 single / $42,000 married; assets up to $70,000$200 (also All Veterans' Credit $200)$1,400$100,000$15,000
Candia figures from 2024Rockingham$45,000 (65-74), $70,000 (75-79), $90,000 (80+)income up to $50,000 single / $50,000 married; assets up to $300,000$750 (also All Veterans' Credit $750)$2,000$35,000$15,000
Canterbury figures from 2024Merrimack$75,000 (65-74), $80,000 (75-79), $115,000 (80+)income up to $32,500 single / $45,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$1,400$75,000$15,000
Carroll figures from 2024Coos$50,000 (65-74), $70,000 (75-79), $90,000 (80+)income up to $45,000 single / $60,000 married; assets up to $150,000$750 (also All Veterans' Credit $750)$2,000not adopted$15,000
Center Harbor figures from 2024Belknap$15,000 (65-74), $25,000 (75-79), $45,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$1,400not adopted$15,000
Charlestown figures from 2024Sullivan$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $25,000 single / $35,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$1,400$10,000$15,000
Chatham figures from 2024Carroll$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Chester figures from 2024Rockingham$154,000 (65-74), $196,000 (75-79), $238,000 (80+)income up to $40,000 single / $60,000 married; assets up to $300,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000$154,000$42,000
Chesterfield figures from 2024Cheshire$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $30,000 single / $35,000 married; assets up to $70,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Chichester figures from 2024Merrimack$80,000 (65-74), $100,000 (75-79), $125,000 (80+)income up to $50,000 single / $50,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$1,400$40,000$25,000
Claremont figures from 2024Sullivan$54,000 (65-74), $90,000 (75-79), $138,000 (80+)income up to $27,560 single / $36,400 married; assets up to $75,400$500 (no All Veterans' Credit)$1,400$35,000$15,000
Clarksville figures from 2024Coos$15,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $14,740 single / $22,440 married; assets up to $38,500$250 (no All Veterans' Credit)$1,400not adopted$15,000
Colebrook figures from 2024Coos$10,000 (65-74), $12,500 (75-79), $15,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$150 (also All Veterans' Credit $150)$700$5,000$15,000
Columbia figures from 2024Coos$10,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$100 (also All Veterans' Credit $100)$700not adopted$15,000
Concord figures from 2026Merrimack$155,000 (65-74), $250,000 (75-79), $375,000 (80+)net income under $45,500 single / $65,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$2,500not adopted (2024, NH DRA)$125,000
Conway figures from 2024Carroll$85,000 (65-74), $100,000 (75-79), $115,000 (80+)income up to $30,000 single / $40,000 married; assets up to $85,000$750 (also All Veterans' Credit $750)$4,000$85,000$25,000
Cornish figures from 2024Sullivan$45,000 (65-74), $60,000 (75-79), $75,000 (80+)income up to $22,000 single / $30,000 married; assets up to $40,000$750 (no All Veterans' Credit)$1,400$25,000$15,000
Croydon figures from 2024Sullivan$10,000 (65-74), $20,000 (75-79), $30,000 (80+)income up to $26,800 single / $40,800 married; assets up to $70,000$500 (also All Veterans' Credit $500)$700not adopted$15,000
Dalton figures from 2024Coos$10,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $15,000 single / $25,000 married; assets up to $40,000$500 (no All Veterans' Credit)$1,400not adopted$15,000
Danbury figures from 2024Merrimack$25,000 (65-74), $35,000 (75-79), $50,000 (80+)income up to $25,000 single / $35,000 married; assets up to $100,000$200 (also All Veterans' Credit $200)$2,000$15,000$15,000
Danville figures from 2024Rockingham$96,000 (65-74), $137,500 (75-79), $169,000 (80+)income up to $60,000 single / $80,000 married; assets up to $200,000$750 (also All Veterans' Credit $750)$4,000not adopted$25,000
Deerfield figures from 2024Rockingham$70,000 (65-74), $110,000 (75-79), $154,000 (80+)income up to $36,800 single / $52,800 married; assets up to $100,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Deering figures from 2024Hillsborough$45,000 (65-74), $60,000 (75-79), $75,000 (80+)income up to $46,900 single / $53,600 married; assets up to $250,000$500 (no All Veterans' Credit)$1,400$15,000$15,000
Derry figures from 2026Rockingham$85,000 (65-74), $125,000 (75-79), $165,000 (80+)income up to $45,000 single / $55,000 married; assets up to $150,000$550$2,950not adopted (2024, NH DRA)$40,000
Dorchester figures from 2024Grafton$13,000 (65-74), $18,000 (75-79), $23,000 (80+)income up to $15,000 single / $20,400 married; assets up to $35,000$100 (also All Veterans' Credit $100)$2,000not adopted$15,000
Dover figures from 2026Strafford$223,500 (65-74), $315,300 (75-79), $404,100 (80+)income under $55,400 single / $75,400 married; assets up to $219,200$750 (also All Veterans' Credit $750)$4,750$223,500$223,500
Dublin figures from 2024Cheshire$40,000 (65-74), $60,000 (75-79), $75,000 (80+)income up to $30,000 single / $40,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Dummer figures from 2024Coos$30,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $22,500 single / $35,000 married; assets up to $50,000$250 (also All Veterans' Credit $250)$700$3,000$15,000
Dunbarton figures from 2024Merrimack$70,650 (65-74), $86,350 (75-79), $157,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$500 (no All Veterans' Credit)$1,400not adopted$15,000
Durham figures from 2024Strafford$175,000 (65-74), $225,000 (75-79), $275,000 (80+)income up to $47,000 single / $65,500 married; assets up to $200,000$500 (no All Veterans' Credit)$2,500$175,000$37,000
East Kingston figures from 2024Rockingham$155,000 (65-74), $180,000 (75-79), $200,000 (80+)income up to $30,000 single / $49,500 married; assets up to $200,000$500 (also All Veterans' Credit $500)$700not adopted$15,000
Easton figures from 2024Grafton$5,000 (65-74), $10,000 (75-79), $20,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$350 (no All Veterans' Credit)$700not adopted$15,000
Eaton figures from 2024Carroll$20,000 (65-74), $25,000 (75-79), $40,000 (80+)income up to $17,000 single / $30,000 married; assets up to $35,000 single / $50,000 married$500 (also All Veterans' Credit $500)$4,000not adopted$15,000
Effingham figures from 2024Carroll$45,000 (65-74), $55,000 (75-79), $65,000 (80+)income up to $28,000 single / $39,000 married; assets up to $60,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Ellsworth figures from 2024Grafton$20,000 (65-74), $30,000 (75-79), $100,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$300 (no All Veterans' Credit)$700not adopted$15,000
Enfield figures from 2024Grafton$46,000 (65-74), $69,000 (75-79), $92,000 (80+)income up to $26,000 single / $36,000 married; assets up to $70,000$200 (also All Veterans' Credit $200)$2,000$50,000$15,000
Epping figures from 2024Rockingham$120,000 (65-74), $130,000 (75-79), $140,000 (80+)income up to $30,000 single / $40,000 married; assets up to $70,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000not adopted$30,000
Epsom figures from 2024Merrimack$45,000 (65-74), $75,000 (75-79), $120,000 (80+)income up to $21,775 single / $29,471 married; assets up to $55,000$500 (no All Veterans' Credit)$1,800$33,500$15,000
Errol figures from 2024Coos$5,000 (65-74), $10,000 (75-79), $20,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$200 (also All Veterans' Credit $200)$1,000not adopted$15,000
Exeter figures from 2024Rockingham$152,251 (65-74), $183,751 (75-79), $236,251 (80+)income up to $40,427 single / $51,977 married; assets up to $194,251$500 (no All Veterans' Credit)$2,000$125,000$15,000
Farmington figures from 2024Strafford$155,000 (65-74), $183,000 (75-79), $225,000 (80+)income up to $40,000 single / $80,000 married; assets up to $75,000$750 (no All Veterans' Credit)$2,000not adopted$15,000
Fitzwilliam figures from 2024Cheshire$30,000 (65-74), $60,000 (75-79), $120,000 (80+)income up to $25,000 single / $35,000 married; assets up to $60,000$750 (also All Veterans' Credit $750)$2,000$30,000$15,000
Francestown figures from 2024Hillsborough$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $25,000 single / $40,000 married; assets up to $75,000$500 (no All Veterans' Credit)$700not adopted$15,000
Franconia figures from 2024Grafton$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $25,000 single / $37,500 married; assets up to $40,000$500 (also All Veterans' Credit $500)$2,000$15,000$15,000
Franklin figures from 2024Merrimack$76,600 (65-74), $116,100 (75-79), $267,000 (80+)income up to $35,800 single / $44,700 married; assets up to $74,300$300 (no All Veterans' Credit)$1,400not adopted$15,000
Freedom figures from 2024Carroll$12,000 (65-74), $25,000 (75-79), $50,000 (80+)income up to $19,000 single / $25,000 married; assets up to $50,000$250 (also All Veterans' Credit $250)$1,400$20,000$15,000
Fremont figures from 2024Rockingham$80,000 (65-74), $100,000 (75-79), $120,000 (80+)income up to $35,000 single / $45,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$4,000$70,000$15,000
Gilford figures from 2024Belknap$55,000 (65-74), $70,000 (75-79), $85,000 (80+)income up to $35,000 single / $45,000 married; assets up to $100,000 single / $110,000 married$500 (also All Veterans' Credit $500)$4,000not adopted$15,000
Gilmanton figures from 2024Belknap$80,000 (65-74), $100,000 (75-79), $120,000 (80+)income up to $30,000 single / $45,000 married; assets up to $120,000$500 (also All Veterans' Credit $500)$1,600$35,000$15,000
Gilsum figures from 2024Cheshire$30,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $18,000 single / $24,000 married; assets up to $60,000$100 (no All Veterans' Credit)$1,400not adopted$15,000
Goffstown figures from 2024Hillsborough$76,500 (65-74), $103,500 (75-79), $137,500 (80+)income up to $42,500 single / $60,000 married; assets up to $180,000$600 (also All Veterans' Credit $600)$2,400not adopted$25,000
Gorham figures from 2024Coos$25,000 (65-74), $50,000 (75-79), $100,000 (80+)income up to $24,400 single / $32,400 married; assets up to $50,000$300 (also All Veterans' Credit $300)$700$25,000$15,000
Goshen figures from 2024Sullivan$20,000 (65-74), $40,000 (75-79), $60,000 (80+)income up to $25,000 single / $35,000 married; assets up to $70,000$500 (no All Veterans' Credit)$700not adopted$15,000
Grafton figures from 2024Grafton$25,000 (65-74), $30,000 (75-79), $35,000 (80+)income up to $25,000 single / $36,000 married; assets up to $40,000 single / $50,000 married$500 (also All Veterans' Credit $500)$2,000$10,000$15,000
Grantham figures from 2024Sullivan$60,000 (65-74), $80,000 (75-79), $100,000 (80+)income up to $40,000 single / $80,000 married; assets up to $100,000 single / $200,000 married$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Greenfield figures from 2024Hillsborough$30,000 (65-74), $60,000 (75-79), $90,000 (80+)income up to $25,000 single / $33,000 married; assets up to $50,000$750 (no All Veterans' Credit)$700not adopted$15,000
Greenland figures from 2024Rockingham$90,000 (65-74), $115,000 (75-79), $145,000 (80+)income up to $37,500 single / $60,000 married; assets up to $125,000$750 (also All Veterans' Credit $750)$4,000$50,000$100,000
Greenville figures from 2024Hillsborough$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $20,000 single / $27,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Groton figures from 2024Grafton$20,000 (65-74), $35,000 (75-79), $50,000 (80+)income up to $20,000 single / $30,000 married; assets up to $40,000 single / $55,000 married$500 (also All Veterans' Credit $500)$1,500$15,000$30,000
Hampstead figures from 2024Rockingham$210,000 (65-74), $280,000 (75-79), $322,000 (80+)income up to $40,000 single / $70,000 married; assets up to $100,000$750 (also All Veterans' Credit $750)$2,000$50,000$50,000
Hampton figures from 2024Rockingham$175,000 (65-74), $225,000 (75-79), $300,000 (80+)income up to $42,000 single / $75,000 married; assets up to $250,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000$175,000$25,000
Hampton Falls figures from 2024Rockingham$150,000 (65-74), $170,000 (75-79), $190,000 (80+)income up to $45,000 single / $65,000 married; assets up to $220,000$600 (also All Veterans' Credit $600)$2,800$150,000$15,000
Hancock figures from 2024Hillsborough$35,000 (65-74), $47,500 (75-79), $75,000 (80+)income up to $22,500 single / $31,000 married; assets up to $53,000$500 (no All Veterans' Credit)$700not adopted$15,000
Hanover figures from 2024Grafton$96,000 (65-74), $144,000 (75-79), $198,000 (80+)income up to $36,800 single / $51,700 married; assets up to $125,000$500 (no All Veterans' Credit)$2,000$198,000$35,000
Harrisville figures from 2024Cheshire$50,000 (65-74), $60,000 (75-79), $70,000 (80+)income up to $30,000 single / $40,000 married; assets up to $60,000$200 (no All Veterans' Credit)$700$25,000$15,000
Hart's Location figures from 2024Carroll$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$50 (no All Veterans' Credit)$700not adopted$15,000
Haverhill figures from 2024Grafton$15,000 (65-74), $25,000 (75-79), $45,000 (80+)income up to $21,000 single / $35,000 married; assets up to $70,000$500 (no All Veterans' Credit)$4,000$5,000$15,000
Hebron figures from 2024Grafton$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$100 (also All Veterans' Credit $100)$700not adopted$15,000
Henniker figures from 2024Merrimack$130,000 (65-74), $150,000 (75-79), $350,000 (80+)income up to $48,800 single / $61,000 married; assets up to $84,000$500 (also All Veterans' Credit $500)$2,000$110,000$50,000
Hill figures from 2024Merrimack$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $25,000 single / $35,000 married; assets up to $35,000 single / $45,000 married$300 (also All Veterans' Credit $300)$700not adopted$15,000
Hillsborough figures from 2024Hillsborough$34,500 (65-74), $51,750 (75-79), $63,250 (80+)income up to $30,000 single / $45,000 married; assets up to $71,500$750 (also All Veterans' Credit $750)$2,000$25,000$15,000
Hinsdale figures from 2024Cheshire$27,000 (65-74), $42,000 (75-79), $60,000 (80+)income up to $24,000 single / $32,000 married; assets up to $50,000$400 (no All Veterans' Credit)$1,800$24,000$24,000
Holderness figures from 2024Grafton$25,000 (65-74), $30,000 (75-79), $50,000 (80+)income up to $28,000 single / $53,000 married; assets up to $100,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Hollis figures from 2024Hillsborough$272,000 (65-74), $312,000 (75-79), $368,000 (80+)income up to $63,500 single / $72,500 married; assets up to $198,000$750 (also All Veterans' Credit $750)$2,000not adopted$30,000
Hooksett figures from 2024Merrimack$96,320 (65-74), $134,820 (75-79), $173,320 (80+)income up to $43,200 single / $56,700 married; assets up to $250,000$420 (also All Veterans' Credit $420)$2,800not adopted$50,000
Hopkinton figures from 2024Merrimack$240,000 (65-74), $295,000 (75-79), $340,000 (80+)income up to $50,000 single / $60,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$4,000$200,000$30,000
Hudson figures from 2026Hillsborough$132,000 (65-74), $156,000 (75-79), $233,000 (80+)net income up to $50,000 single / $60,000 married; assets up to $160,000$600 (also All Veterans' Credit $600)$4,000 (voted March 2026)$132,000$132,000
Jackson figures from 2024Carroll$23,100 (65-74), $34,650 (75-79), $57,750 (80+)income up to $23,100 single / $34,650 married; assets up to $75,075$500 (also All Veterans' Credit $500)$1,400not adopted$25,000
Jaffrey figures from 2024Cheshire$55,000 (65-74), $75,000 (75-79), $90,000 (80+)income up to $35,000 single / $45,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$1,800$75,000$45,000
Jefferson figures from 2024Coos$25,000 (65-74), $37,500 (75-79), $50,000 (80+)income up to $35,000 single / $40,000 married; assets up to $50,000 single / $75,000 married$500 (also All Veterans' Credit $500)$700not adopted$15,000
Keene figures from 2024Cheshire$33,000 (65-74), $45,000 (75-79), $60,000 (80+)income up to $32,000 single / $43,000 married; assets up to $61,000 single / $87,000 married$300 (also All Veterans' Credit $300)$4,000$33,000$18,000
Kensington figures from 2024Rockingham$175,000 (65-74), $200,000 (75-79), $220,000 (80+)income up to $42,000 single / $63,000 married; assets up to $300,000$750 (also All Veterans' Credit $750)$1,400not adopted$15,000
Kingston figures from 2024Rockingham$130,000 (65-74), $185,000 (75-79), $225,000 (80+)income up to $40,000 single / $80,000 married; assets up to $55,000$750 (also All Veterans' Credit $750)$1,400$110,000$30,000
Laconia figures from 2024Belknap$60,000 (65-74), $75,000 (75-79), $95,000 (80+)income up to $30,000 single / $43,000 married; assets up to $85,000$600 (also All Veterans' Credit $600)$3,000not adopted$40,000
Lancaster figures from 2024Coos$32,000 (65-74), $41,000 (75-79), $50,000 (80+)income up to $25,000 single / $35,000 married; assets up to $55,000$200 (also All Veterans' Credit $200)$2,800not adopted$15,000
Landaff figures from 2024Grafton$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000 single / $50,000 married$200 (also All Veterans' Credit $200)$700not adopted$15,000
Langdon figures from 2024Sullivan$25,000 (65-74), $50,000 (75-79), $100,000 (80+)income up to $20,000 single / $27,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Lebanon figures from 2024Grafton$116,000 (65-74), $164,000 (75-79), $290,000 (80+)income up to $45,000 single / $65,000 married; assets up to $100,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000not adopted$21,000
Lee figures from 2024Strafford$217,500 (65-74), $262,500 (75-79), $337,500 (80+)income up to $46,500 single / $59,400 married; assets up to $222,500$750 (also All Veterans' Credit $750)$1,400not adopted$15,000
Lempster figures from 2024Sullivan$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $20,000 single / $28,000 married; assets up to $70,000$300 (no All Veterans' Credit)$1,400not adopted$15,000
Lincoln figures from 2024Grafton$65,000 (65-74), $85,000 (75-79), $125,000 (80+)income up to $30,000 single / $45,000 married; assets up to $150,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Lisbon figures from 2024Grafton$20,000 (65-74), $30,000 (75-79), $50,000 (80+)income up to $25,000 single / $30,000 married; assets up to $45,000 single / $50,000 married$500 (no All Veterans' Credit)$700not adopted$15,000
Litchfield figures from 2024Hillsborough$85,000 (65-74), $140,000 (75-79), $190,000 (80+)income up to $45,500 single / $55,000 married; assets up to $300,000$750 (also All Veterans' Credit $750)$700not adopted$15,000
Littleton figures from 2024Grafton$35,000 (65-74), $52,500 (75-79), $70,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$700not adopted$15,000
Londonderry figures from 2026Rockingham$205,000 (65-74), $265,000 (75-79), $350,000 (80+)income up to $51,200 single / $63,000 married; assets up to $171,600$750 (also All Veterans' Credit $750)$5,000 (from tax year 2026)$205,000$50,000
Loudon figures from 2024Merrimack$25,000 (65-74), $50,000 (75-79), $75,000 (80+)income up to $25,000 single / $35,000 married; assets up to $60,000$500 (also All Veterans' Credit $500)$1,400$25,000$15,000
Lyman figures from 2024Grafton$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $25,000 single / $35,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$1,400not adopted$15,000
Lyme figures from 2024Grafton$215,000 (65-74), $270,000 (75-79), $320,000 (80+)income up to $40,000 single / $50,000 married; assets up to $220,000$500 (also All Veterans' Credit $500)$2,000$135,000$67,500
Lyndeborough figures from 2024Hillsborough$45,000 (65-74), $65,000 (75-79), $90,000 (80+)income up to $30,000 single / $40,000 married; assets up to $70,000$750 (no All Veterans' Credit)$4,000$40,000$15,000
Madbury figures from 2024Strafford$114,000 (65-74), $142,000 (75-79), $168,000 (80+)income up to $45,000 single / $55,000 married; assets up to $200,000$750 (no All Veterans' Credit)$2,000not adopted$15,000
Madison figures from 2024Carroll$12,000 (65-74), $25,000 (75-79), $50,000 (80+)income up to $35,000 single / $35,000 married; assets up to $125,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Manchester figures from 2026Hillsborough$240,000 (65-74), $325,000 (75-79), $435,000 (80+)income up to $47,000 single / $63,000 married; assets up to $100,000 single / $130,000 married$500 (also All Veterans' Credit $500)$2,000$240,000$240,000
Marlborough figures from 2024Cheshire$10,000 (65-74), $15,000 (75-79), $25,000 (80+)income up to $20,000 single / $30,000 married; assets up to $60,000$500 (no All Veterans' Credit)$1,400not adopted$15,000
Marlow figures from 2024Cheshire$55,000 (65-74), $90,000 (75-79), $110,000 (80+)income up to $15,000 single / $30,000 married; assets up to $40,000$750 (also All Veterans' Credit $750)$1,400not adopted$15,000
Mason figures from 2024Hillsborough$70,000 (65-74), $100,000 (75-79), $130,000 (80+)income up to $30,000 single / $40,000 married; assets up to $60,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Meredith figures from 2024Belknap$50,000 (65-74), $70,000 (75-79), $90,000 (80+)income up to $28,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$4,000$90,000$30,000
Merrimack figures from 2024Hillsborough$85,000 (65-74), $115,000 (75-79), $150,000 (80+)income up to $45,000 single / $60,000 married; assets up to $200,000$500 (also All Veterans' Credit $500)$4,000$75,000$15,000
Middleton figures from 2024Strafford$20,000 (65-74), $25,000 (75-79), $30,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$400 (no All Veterans' Credit)$2,000not adopted$15,000
Milan figures from 2024Coos$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $18,400 single / $26,400 married; assets up to $50,000$100 (also All Veterans' Credit $100)$700not adopted$15,000
Milford figures from 2024Hillsborough$83,000 (65-74), $124,000 (75-79), $200,500 (80+)income up to $40,500 single / $46,000 married; assets up to $125,000$400 (also All Veterans' Credit $400)$1,500not adopted$30,000
Milton figures from 2024Strafford$63,750 (65-74), $96,000 (75-79), $127,500 (80+)income up to $40,000 single / $50,000 married; assets up to $75,000$750 (also All Veterans' Credit $750)$2,500not adopted$15,000
Monroe figures from 2024Grafton$30,000 (65-74), $30,000 (75-79), $30,000 (80+)income up to $25,000 single / $30,000 married; assets up to $50,000$700 (also All Veterans' Credit $700)$700not adopted$15,000
Mont Vernon figures from 2024Hillsborough$104,000 (65-74), $156,000 (75-79), $206,000 (80+)income up to $65,000 single / $65,000 married; assets up to $125,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Moultonborough figures from 2024Carroll$50,000 (65-74), $75,000 (75-79), $100,000 (80+)income up to $25,000 single / $35,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$1,400$50,000$25,000
Nashua figures from 2026Hillsborough$305,000 (65-74), $350,000 (75-79), $430,000 (80+)income up to $57,000 single / $67,000 married; assets up to $171,000$750 (Optional and All Veterans)$2,750 (from 2026)$305,000 (tax year 2025)$112,000
Nelson figures from 2024Cheshire$60,000 (65-74), $90,000 (75-79), $110,000 (80+)income up to $30,000 single / $50,000 married; assets up to $60,000 single / $75,000 married$500 (no All Veterans' Credit)$1,000$27,500$15,000
New Boston figures from 2024Hillsborough$119,000 (65-74), $163,500 (75-79), $238,000 (80+)income up to $37,000 single / $47,000 married; assets up to $94,500$500 (no All Veterans' Credit)$2,000$96,000$33,000
New Castle figures from 2024Rockingham$125,000 (65-74), $175,000 (75-79), $225,000 (80+)income up to $40,000 single / $55,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$2,000$75,000$50,000
New Durham figures from 2024Strafford$45,000 (65-74), $65,000 (75-79), $90,000 (80+)income up to $26,000 single / $35,000 married; assets up to $60,000$750 (also All Veterans' Credit $750)$4,000$13,400$15,000
New Hampton figures from 2024Belknap$35,000 (65-74), $45,000 (75-79), $125,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
New Ipswich figures from 2024Hillsborough$75,000 (65-74), $112,500 (75-79), $150,000 (80+)income up to $31,000 single / $45,000 married; assets up to $85,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000$75,000$15,000
New London figures from 2024Merrimack$65,000 (65-74), $80,000 (75-79), $100,000 (80+)income up to $40,000 single / $52,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$2,000not adopted$50,000
Newbury figures from 2024Merrimack$60,000 (65-74), $75,000 (75-79), $90,000 (80+)income up to $23,000 single / $32,000 married; assets up to $75,000$750 (also All Veterans' Credit $750)$4,000$50,000$30,000
Newfields figures from 2024Rockingham$200,000 (65-74), $200,000 (75-79), $200,000 (80+)income up to $36,000 single / $48,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$1,400$80,000$15,000
Newington figures from 2024Rockingham$200,000 (65-74), $300,000 (75-79), $300,000 (80+)income up to $40,000 single / $60,000 married; assets up to $500,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Newmarket figures from 2024Rockingham$200,000 (65-74), $235,000 (75-79), $275,000 (80+)income up to $38,000 single / $52,000 married; assets up to $200,000$750 (also All Veterans' Credit $750)$4,000$105,000$30,000
Newport figures from 2024Sullivan$54,000 (65-74), $81,000 (75-79), $108,000 (80+)income up to $34,750 single / $44,100 married; assets up to $44,000$500 (no All Veterans' Credit)$700$27,000$27,000
Newton figures from 2024Rockingham$100,000 (65-74), $110,000 (75-79), $125,000 (80+)income up to $35,000 single / $45,000 married; assets up to $85,000$750 (also All Veterans' Credit $750)$1,400$85,000$15,000
North Hampton figures from 2024Rockingham$170,000 (65-74), $225,000 (75-79), $275,000 (80+)income up to $40,800 single / $59,000 married; assets up to $190,000$500 (also All Veterans' Credit $500)$2,000$100,000$25,000
Northfield figures from 2024Merrimack$150,000 (65-74), $162,000 (75-79), $205,000 (80+)income up to $31,800 single / $43,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$1,400$120,000$15,000
Northumberland figures from 2024Coos$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $22,400 single / $30,400 married; assets up to $40,000$350 (also All Veterans' Credit $350)$700$10,000$15,000
Northwood figures from 2024Rockingham$113,620 (65-74), $162,500 (75-79), $211,250 (80+)income up to $35,000 single / $40,000 married; assets up to $50,000$250 (also All Veterans' Credit $250)$1,400$35,000$15,000
Nottingham figures from 2024Rockingham$101,000 (65-74), $142,000 (75-79), $184,000 (80+)income up to $38,000 single / $48,000 married; assets up to $180,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000$101,000$37,200
Orange figures from 2024Grafton$50,000 (65-74), $65,000 (75-79), $75,000 (80+)income up to $24,000 single / $36,000 married; assets up to $70,000$200 (also All Veterans' Credit $200)$700not adopted$15,000
Orford figures from 2024Grafton$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $40,000 single / $50,000 married; assets up to $40,000$500 (also All Veterans' Credit $500)$4,000$5,000$15,000
Ossipee figures from 2024Carroll$50,000 (65-74), $75,000 (75-79), $100,000 (80+)income up to $28,000 single / $39,000 married; assets up to $60,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Pelham figures from 2024Hillsborough$114,000 (65-74), $164,000 (75-79), $212,000 (80+)income up to $48,000 single / $58,000 married; assets up to $250,000$500 (also All Veterans' Credit $500)$2,000not adopted$57,800
Pembroke figures from 2024Merrimack$47,250 (65-74), $87,750 (75-79), $168,750 (80+)income up to $28,407 single / $40,667 married; assets up to $45,000$500 (also All Veterans' Credit $500)$2,000$36,750$30,000
Peterborough figures from 2024Hillsborough$80,000 (65-74), $120,000 (75-79), $160,000 (80+)income up to $34,000 single / $52,000 married; assets up to $100,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Piermont figures from 2024Grafton$25,000 (65-74), $45,000 (75-79), $55,000 (80+)income up to $30,000 single / $45,000 married; assets up to $70,000$750 (no All Veterans' Credit)$700not adopted$15,000
Pittsburg figures from 2024Coos$35,000 (65-74), $52,500 (75-79), $70,000 (80+)income up to $20,900 single / $28,900 married; assets up to $50,000$100 (also All Veterans' Credit $100)$700not adopted$15,000
Pittsfield figures from 2024Merrimack$50,000 (65-74), $75,000 (75-79), $125,000 (80+)income up to $23,140 single / $33,130 married; assets up to $43,983$300 (also All Veterans' Credit $300)$1,400not adopted$15,000
Plainfield figures from 2024Sullivan$112,000 (65-74), $161,000 (75-79), $247,000 (80+)income up to $35,000 single / $42,000 married; assets up to $85,000$500 (also All Veterans' Credit $500)$1,400$82,000$82,000
Plaistow figures from 2024Rockingham$110,000 (65-74), $150,000 (75-79), $190,000 (80+)income up to $38,000 single / $53,000 married; assets up to $110,000$750 (also All Veterans' Credit $750)$2,000$150,000$15,000
Plymouth figures from 2024Grafton$35,000 (65-74), $45,000 (75-79), $55,000 (80+)income up to $27,500 single / $37,500 married; assets up to $60,000$750 (also All Veterans' Credit $750)$2,000not adopted$35,000
Portsmouth figures from 2026Rockingham$375,000 (65-74), $450,000 (75-79), $525,000 (80+)income up to $55,534 single / $72,804 married; assets up to $500,000$750 (also All Veterans' Credit $750; combat service credit $500)$4,000$375,000$25,000
Randolph figures from 2024Coos$10,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $15,900 single / $23,400 married; assets up to $35,000$100 (also All Veterans' Credit $100)$700$15,000$15,000
Raymond figures from 2024Rockingham$141,000 (65-74), $155,000 (75-79), $183,000 (80+)income up to $35,490 single / $48,116 married; assets up to $74,865$500 (also All Veterans' Credit $500)$4,000$141,000$73,836
Richmond figures from 2024Cheshire$10,000 (65-74), $15,000 (75-79), $20,000 (80+)income up to $20,000 single / $24,000 married; assets up to $35,000$750 (also All Veterans' Credit $750)$1,500not adopted$15,000
Rindge figures from 2024Cheshire$100,000 (65-74), $140,000 (75-79), $200,000 (80+)income up to $35,000 single / $49,000 married; assets up to $150,000$500 (also All Veterans' Credit $500)$4,000$100,000$15,000
Rochester figures from 2026Strafford$187,500 (65-74), $225,000 (75-79), $262,500 (80+)income up to $40,000 single / $57,000 married; assets up to $124,000$300 (All Veterans' Credit approved Dec 2022)$2,000 (2024, NH DRA)$187,500$75,000 (city post Dec 2022; same in NH DRA 2024)
Rollinsford figures from 2024Strafford$55,000 (65-74), $82,500 (75-79), $110,000 (80+)income up to $35,200 single / $39,600 married; assets up to $110,000$500 (no All Veterans' Credit)$1,400not adopted$15,000
Roxbury figures from 2024Cheshire$20,000 (65-74), $25,000 (75-79), $30,000 (80+)income up to $18,400 single / $26,400 married; assets up to $50,000$100 (also All Veterans' Credit $100)$700not adopted$15,000
Rumney figures from 2024Grafton$20,000 (65-74), $25,000 (75-79), $30,000 (80+)income up to $25,000 single / $30,000 married; assets up to $40,000$500 (also All Veterans' Credit $500)$700not adopted$15,000
Rye figures from 2024Rockingham$140,000 (65-74), $170,000 (75-79), $200,000 (80+)income up to $40,000 single / $59,900 married; assets up to $199,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Salem figures from 2026Rockingham$120,000 (65-74), $180,000 (75-79), $245,000 (80+)income up to $41,000 single / $55,000 married; assets up to $140,000$750 (also All Veterans' Credit $750)$2,000$161,000$174,000
Salisbury figures from 2024Merrimack$50,000 (65-74), $75,000 (75-79), $100,000 (80+)income up to $40,000 single / $45,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$1,400$40,000$15,000
Sanbornton figures from 2024Belknap$40,000 (65-74), $50,000 (75-79), $70,000 (80+)income up to $25,000 single / $40,000 married; assets up to $60,000$500 (also All Veterans' Credit $500)$1,400$25,000$15,000
Sandown figures from 2024Rockingham$110,000 (65-74), $130,000 (75-79), $150,000 (80+)income up to $50,000 single / $100,000 married; assets up to $200,000$750 (also All Veterans' Credit $750)$2,000not adopted$15,000
Sandwich figures from 2024Carroll$20,000 (65-74), $30,000 (75-79), $50,000 (80+)income up to $25,000 single / $35,000 married; assets up to $80,000$750 (also All Veterans' Credit $750)$4,000not adopted$15,000
Seabrook figures from 2024Rockingham$192,000 (65-74), $204,000 (75-79), $240,000 (80+)income up to $44,000 single / $67,000 married; assets up to $250,000$750 (also All Veterans' Credit $750)$4,000$192,000$15,000
Sharon figures from 2024Hillsborough$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $28,000 single / $45,000 married; assets up to $100,000$300 (also All Veterans' Credit $300)$1,000not adopted$15,000
Shelburne figures from 2024Coos$10,000 (65-74), $20,000 (75-79), $30,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$100 (no All Veterans' Credit)$700$15,000$15,000
Somersworth figures from 2024Strafford$110,000 (65-74), $135,000 (75-79), $150,000 (80+)income up to $35,000 single / $50,000 married; assets up to $100,000$750 (no All Veterans' Credit)$2,500not adopted$25,000
South Hampton figures from 2024Rockingham$150,000 (65-74), $180,000 (75-79), $230,000 (80+)income up to $50,000 single / $60,000 married; assets up to $150,000$500 (no All Veterans' Credit)$700$50,000$15,000
Springfield figures from 2024Sullivan$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000$500 (no All Veterans' Credit)$2,000not adopted$15,000
Stark figures from 2024Coos$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $20,000 single / $27,000 married; assets up to $37,500$750 (also All Veterans' Credit $750)$800not adopted$15,000
Stewartstown figures from 2024Coos$5,000 (65-74), $7,500 (75-79), $10,000 (80+)income up to $13,400 single / $20,400 married; assets up to $50,000$250 (no All Veterans' Credit)$700not adopted$15,000
Stoddard figures from 2024Cheshire$50,000 (65-74), $70,000 (75-79), $80,000 (80+)income up to $45,000 single / $67,000 married; assets up to $95,000$500 (also All Veterans' Credit $500)$700$30,000$15,000
Strafford figures from 2024Strafford$30,000 (65-74), $40,000 (75-79), $50,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$200 (also All Veterans' Credit $200)$700$30,000$15,000
Stratford figures from 2024Coos$15,000 (65-74), $25,000 (75-79), $40,000 (80+)income up to $25,000 single / $35,000 married; assets up to $70,000$100 (no All Veterans' Credit)$700not adopted$15,000
Stratham figures from 2024Rockingham$125,000 (65-74), $145,000 (75-79), $165,000 (80+)income up to $36,000 single / $60,000 married; assets up to $200,000$600 (also All Veterans' Credit $600)$4,000not adopted$15,000
Sugar Hill figures from 2024Grafton$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $45,000 single / $65,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$1,400not adopted$15,000
Sullivan figures from 2024Cheshire$60,000 (65-74), $75,000 (75-79), $85,000 (80+)income up to $20,000 single / $30,000 married; assets up to $50,000 single / $75,000 married$250 (also All Veterans' Credit $250)$700$60,000$15,000
Sunapee figures from 2024Sullivan$50,000 (65-74), $70,000 (75-79), $90,000 (80+)income up to $34,000 single / $41,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$2,000not adopted$23,000
Surry figures from 2024Cheshire$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$400 (no All Veterans' Credit)$2,000not adopted$15,000
Sutton figures from 2024Merrimack$20,000 (65-74), $30,000 (75-79), $100,000 (80+)income up to $38,000 single / $48,000 married; assets up to $80,000$500 (also All Veterans' Credit $500)$2,000$20,000$15,000
Swanzey figures from 2024Cheshire$25,000 (65-74), $35,000 (75-79), $40,000 (80+)income up to $24,000 single / $32,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$4,000not adopted$15,000
Tamworth figures from 2024Carroll$30,000 (65-74), $35,000 (75-79), $45,000 (80+)income up to $25,000 single / $50,000 married; assets up to $50,000 single / $80,000 married$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Temple figures from 2024Hillsborough$25,000 (65-74), $25,000 (75-79), $25,000 (80+)income up to $30,000 single / $45,000 married; assets up to $50,000 single / $75,000 married$500 (also All Veterans' Credit $500)$700$25,000$15,000
Thornton figures from 2024Grafton$56,000 (65-74), $77,000 (75-79), $98,000 (80+)income up to $30,000 single / $48,000 married; assets up to $90,000$500 (also All Veterans' Credit $500)$4,000$56,000$21,000
Tilton figures from 2024Belknap$50,000 (65-74), $80,000 (75-79), $125,000 (80+)income up to $26,000 single / $34,000 married; assets up to $70,000$750 (also All Veterans' Credit $750)$2,000$50,000$45,000
Troy figures from 2024Cheshire$12,000 (65-74), $25,000 (75-79), $50,000 (80+)income up to $13,400 single / $20,400 married; assets up to $40,000$500 (no All Veterans' Credit)$1,800not adopted$15,000
Tuftonboro figures from 2024Carroll$20,000 (65-74), $40,000 (75-79), $60,000 (80+)income up to $24,000 single / $36,000 married; assets up to $52,500$750 (also All Veterans' Credit $750)$2,000not adopted$30,000
Unity figures from 2024Sullivan$14,000 (65-74), $28,000 (75-79), $40,000 (80+)income up to $25,000 single / $35,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$700not adopted$15,000
Wakefield figures from 2024Carroll$64,000 (65-74), $86,000 (75-79), $107,000 (80+)income up to $25,000 single / $37,000 married; assets up to $150,000$750 (also All Veterans' Credit $750)$2,000not adopted$15,000
Walpole figures from 2024Cheshire$35,000 (65-74), $50,000 (75-79), $60,000 (80+)income up to $30,000 single / $50,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$1,400not adopted$15,000
Warner figures from 2024Merrimack$50,000 (65-74), $75,000 (75-79), $100,000 (80+)income up to $30,000 single / $45,000 married; assets up to $85,000$500 (also All Veterans' Credit $500; combat service credit $500)$1,400not adopted$15,000
Warren figures from 2024Grafton$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $25,000 single / $45,000 married; assets up to $50,000$500 (also All Veterans' Credit $500)$700not adopted$15,000
Washington figures from 2024Sullivan$20,000 (65-74), $30,000 (75-79), $40,000 (80+)income up to $18,400 single / $26,400 married; assets up to $35,000$500 (also All Veterans' Credit $500)$1,500not adopted$15,000
Waterville Valley figures from 2024Grafton$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$500 (no All Veterans' Credit)$1,400not adopted$15,000
Weare figures from 2024Hillsborough$90,000 (65-74), $120,000 (75-79), $400,000 (80+)income up to $33,000 single / $44,000 married; assets up to $80,000$500 (also All Veterans' Credit $500)$1,400$60,000$15,000
Webster figures from 2024Merrimack$63,750 (65-74), $76,500 (75-79), $89,250 (80+)income up to $25,000 single / $34,000 married; assets up to $75,000$750 (also All Veterans' Credit $750)$2,000not adopted$15,000
Wentworth figures from 2024Grafton$14,000 (65-74), $21,000 (75-79), $28,000 (80+)income up to $23,800 single / $36,400 married; assets up to $63,000$500 (also All Veterans' Credit $500)$4,000$5,000$15,000
Westmoreland figures from 2024Cheshire$15,000 (65-74), $20,000 (75-79), $25,000 (80+)income up to $28,400 single / $36,400 married; assets up to $35,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000
Whitefield figures from 2024Coos$20,000 (65-74), $30,000 (75-79), $50,000 (80+)income up to $25,400 single / $33,400 married; assets up to $50,000$500 (no All Veterans' Credit)$1,500not adopted$15,000
Wilmot figures from 2024Merrimack$30,000 (65-74), $45,000 (75-79), $70,000 (80+)income up to $26,000 single / $40,000 married; assets up to $60,000$500 (also All Veterans' Credit $500)$1,400$20,000$15,000
Wilton figures from 2024Hillsborough$40,000 (65-74), $55,000 (75-79), $75,000 (80+)income up to $35,000 single / $45,000 married; assets up to $70,000$750 (also All Veterans' Credit $750)$4,000$30,000$15,000
Winchester figures from 2024Cheshire$20,000 (65-74), $30,000 (75-79), $60,000 (80+)income up to $22,700 single / $30,000 married; assets up to $50,000$750 (also All Veterans' Credit $750)$3,000$15,000$15,000
Windham figures from 2024Rockingham$200,000 (65-74), $225,000 (75-79), $1,000,000 (80+)income up to $55,000 single / $65,000 married; assets up to $300,000$750 (also All Veterans' Credit $750)$4,000$200,000$25,000
Windsor figures from 2024Hillsborough$5,000 (65-74), $5,000 (75-79), $5,000 (80+)income up to $13,400 single / $20,400 married; assets up to $35,000$750 (also All Veterans' Credit $750)$1,400$15,000$15,000
Wolfeboro figures from 2024Carroll$60,000 (65-74), $90,000 (75-79), $120,000 (80+)income up to $30,000 single / $40,000 married; assets up to $100,000$500 (also All Veterans' Credit $500)$1,400not adopted$15,000
Woodstock figures from 2024Grafton$40,000 (65-74), $60,000 (75-79), $80,000 (80+)income up to $30,000 single / $40,000 married; assets up to $75,000$500 (also All Veterans' Credit $500)$2,000not adopted$15,000

Good to know

  • Elderly exemptions need age 65+ on April 1, 3 years' NH residency, and the town's income and asset limits.
  • Credits come off your tax bill; exemptions come off your assessed value. The All Veterans' Credit is for veterans who do not qualify for the standard credit.
  • File Form PA-29 with the town by April 15 of the tax year; it is permanent unless your situation changes.

Statewide source: NH Department of Revenue Administration - 2024 Exemptions and Tax Credits Summary (sheet 'Alpha Order') (Excel file)

Sources for this table

Last checked: Oct 2026.

Good to know in New Hampshire

  • 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.

Filled in when the exemption is a fixed dollar amount. You can change it.

New Hampshire median effective rate: 1.66% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective 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). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill.

Eligibility finder for New Hampshire

Answer a few questions to see which property tax breaks may fit you.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

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A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

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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.

Do property tax exemptions differ by city or town in New Hampshire?

In New Hampshire each city and town votes its own elderly, disabled and blind exemptions and its veterans' tax credits, within limits set by RSA 72, so the same senior can get $5,000 off in one town and $375,000 in another. The table on this page compares 234 cities and towns.

Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.

Appeal in New Hampshire
Sources

Last checked: Oct 2026.

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