New Hampshire Homestead Exemption: Tax Relief and Deadlines

New Hampshire has no statewide homestead exemption that lowers the property tax of every owner who lives in their home. The one statewide program for ordinary homeowners is the Low and Moderate Income Homeowners Property Tax Relief program under RSA 198:56 to 198:59, a rebate of all or part of the state education property tax that you claim from the Department of Revenue Administration (DRA) between May 1 and June 30. Most other breaks for residential owners in RSA chapter 72, including the elderly, disabled and deaf exemptions and the optional veterans' credits, are local options: your town or city votes on whether to offer them and sets the amount within limits the statute fixes (RSA 72:27-a).

The "homestead right" in RSA 480:1 is a different law. It protects up to $400,000 of the equity in your home from many creditors (the figure in effect since January 1, 2026) and does nothing to your tax bill. For how other states handle this, see our guide to homestead exemptions by state.

Information last verified on October 8, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers New Hampshire's state education property tax rebate (RSA 198:56 to 198:59), the property tax exemptions, credits and deferral in RSA chapter 72 for residential owners, and the creditor homestead right in RSA chapter 480. It gives only the statutory amounts, floors and ranges; it does not give any town's own exemption amounts or income and asset limits, and it does not cover business property, current-use assessment, how property is valued, or other states.

Is there a homestead exemption in New Hampshire?

Not in the sense most states use the term. No section of RSA chapter 72 gives every owner-occupant a reduction in assessed value. Instead, RSA 72:27-a lists the exemptions and credits a town may choose to offer:

"Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner"

That means two homeowners with the same age, income and service record can get very different relief depending on where they live. The amounts below are the statutory floors and ranges; your town's figures come from your local assessing office.

What does reach homeowners everywhere in the state is the education tax rebate for lower-income households, run by the state rather than the town. The table summarizes the programs covered here.

The state education tax rebate (RSA 198:56 to 198:59)

This is the closest thing New Hampshire has to a statewide homestead break, and it is income-limited. RSA 198:57 rebates part or all of your state education property tax, the tax under RSA 76:3. It does not reduce the municipal, county or local school portions of your bill, and it arrives as a rebate after the tax year rather than as a reduction on the bill.

"All or a portion of an eligible tax relief claimant's state education property taxes, RSA 76:3, shall be rebated as follows"

Who can claim it

Under RSA 198:57 and the definitions in RSA 198:56, a claimant must:

• Own a homestead, or an interest in one, that is subject to the state education property tax.
• Have lived in it on April 1 of the year for which the claim is made. Active-duty military members, and people temporarily away who keep the home as their primary domicile, are excepted.
• Have total household income of $37,000 or less as a single person, or $47,000 or less as a married person or head of a New Hampshire household.

Household income means the federal adjusted gross income of the claimant plus every adult member of the household living in the home. Only one claim is allowed per homestead. Ownership includes a buyer in possession under a land contract, joint tenants and tenants in common, and people who hold equitable title or a life beneficial interest, such as through a trust. A joint owner who claims for a home shared with owners who do not live there receives only the claimant's proportionate share.

How much it is worth

The rebate depends on your home's value, your town's education tax rate and your income. RSA 198:57 starts with the lesser of the home's local assessed value (its homestead share) or $220,000 adjusted to the town's equalization ratio:

"Multiply $220,000 by the most current local equalization ratio as determined by the department of revenue administration;"

That value is multiplied by the state education tax rate on your bill, and the result is multiplied by a percentage set by household income. These are the income bands in RSA 198:57; the statute does not index them, and it was last amended in 2021.

How and when to file

You apply to DRA, not to your town assessor:

"Residents shall apply to the department of revenue administration for such tax relief."

"Complete applications for state tax relief shall be filed with the department of revenue administration between May 1 and June 30 following the due date of the final tax bill as defined in RSA 76:1-a for state education property taxes."

Attach a copy of your federal income tax return and one for each adult household member; an affidavit can take the place of a return for anyone who was not required to file one. If you claim through a trust, include the trust documents. The City of Concord's page on the program describes the same window: "Applications accepted only during the filing period - after May 1, but no later than June 30."

A complete application filed late is accepted through November 1 only if accident, mistake or misfortune kept you from filing on time, or if you or another adult in the household requested a federal income tax extension (RSA 198:57).

The claim form is DRA Form DP-8; the City of Concord's program page links it as "Low and Moderate Tax Relief - DP-8." Concord's page also says "Property owners will need to attach a copy of their final property tax bill." DRA's website could not be opened during research, so confirm with DRA whether online filing is available and the dates for the next claim period.

Because the rebate is tied to your household income and your April 1 residence for the year claimed, expect to file a new claim each year you want relief; DRA can confirm.

Wrong or fraudulent claims

RSA 198:59 makes a fraudulent claim a misdemeanor. DRA may audit a granted claim within 3 years and recover the money:

"The commissioner may assess and collect the amount of any sums granted for property tax relief relative to a fraudulent or erroneously paid claim for tax relief including interest provided under RSA 21-J:28 and an additional penalty of 25 percent for the erroneous amount of such claim or an additional penalty of the greater of 25 percent or $1,000 for a fraudulent claim."

The elderly exemption (local option, RSA 72:39-a and 72:39-b)

If your town has adopted it, the elderly exemption reduces the assessed value of your residence. The town picks the amount for three age bands (65 to under 75, 75 to under 80, and 80 or older), and the statute sets only a minimum:

"Under no circumstances shall the amounts of the exemption for any age category be less than $5,000."

To be eligible under RSA 72:39-a, you must:

• Be 65 or older.
• Have been a New Hampshire resident for at least 3 consecutive years before April 1 of the year you apply.
• Own the property alone or jointly, or with a spouse to whom you have been married for at least 5 consecutive years.
• Have net income in the prior calendar year no higher than your town's limit. A town may not set that limit below $13,400 for a single person or $20,400 for married persons.
• Have net assets no higher than your town's limit, which may not be set below $35,000. The residence itself, and land up to the greater of 2 acres or the minimum lot size under local zoning, is excluded.

"Under no circumstances shall the amount determined by the city or town be less than $13,400 for a single person or $20,400 for married persons."

Those figures are floors. Your town's income and asset limits, and its exemption amounts, may be higher, and only your assessing office can tell you what they are. A surviving spouse keeps the married asset limit until the property is sold or transferred or the spouse remarries.

Disabled, blind and deaf exemptions

Disabled (local option, RSA 72:37-b). In an adopting town, a person eligible for disability benefits under Title II or Title XVI of the federal Social Security Act receives a yearly exemption "in an amount to be chosen by the town or city." The statute sets no dollar floor for the exemption itself. You must use the property as your principal place of abode, have been a New Hampshire resident for at least 5 years, and fall within the town's income and asset limits, which cannot be set below $13,400 (single), $20,400 (married) and $35,000 in assets excluding the residence.

Blind (RSA 72:37). Every inhabitant who is legally blind, as determined by the blind services program of the Department of Education's bureau of vocational rehabilitation, is exempt each year on the assessed value of residential real estate up to $15,000, and "a city or town may exempt any amount it may determine is appropriate to address significant increases in property values in accordance with the procedures in RSA 72:27-a." RSA 72:37 also appears on the RSA 72:27-a adoption list, so ask your assessing office what your town grants.

Deaf (RSA 72:38-b). A deaf person or person with severe hearing impairment (among the statute's conditions, a hearing loss averaging 71 dB or more in the better ear, as determined by a licensed audiologist or qualified otolaryngologist) is exempt each year on the assessed value of residential real estate up to $15,000, and a town may set a different amount "to address significant increases in property values in accordance with the procedures in this section." The home must be the principal place of abode. The applicant must have lived in New Hampshire for at least 5 consecutive years before April 1 of the year claimed and fall within the town's income and asset limits, which cannot be set below $13,400 (single), $20,400 (married) and $35,000 in assets excluding the residence. RSA 72:38-b is also on the RSA 72:27-a adoption list, so ask your assessing office what your town grants.

Veterans' credits

Veterans' relief in New Hampshire is a credit subtracted from the tax bill, not a reduction in assessed value.

The standard credit is for a resident veteran with at least 90 days of active service in a war or armed conflict listed in the statute, or the veteran's spouse or surviving spouse. A town that adopts the "all veterans" credit in RSA 72:28-b extends the same amount to any veteran with 90 days of active service. The total-disability credit requires certification from the U.S. Department of Veterans Affairs of a total and permanent service-connected disability. The April 1, 2027 increases come from 2026, ch. 96. For the standard and optional veterans' credits, the all veterans' credit and the combat service credit, a "resident" means someone who has lived in New Hampshire for at least one year before April 1 of the year the credit is claimed (RSA 72:29). A town may also adopt a combat service credit for a member of the New Hampshire National Guard or a reserve component called to active duty and engaged in combat service, from $50 up to $500 (up to $750 from April 1, 2027), in place of the optional veterans' credit or the all veterans' credit (RSA 72:28-c).

The terms above reflect RSA 72:28-b, 72:35 and 72:36-a as amended through 2026, ch. 252 (effective August 31, 2026).

How to apply for local exemptions and credits

The elderly, disabled, blind and deaf exemptions and the veterans' credits are claimed through your town, on a form approved by the commissioner of revenue administration. Under RSA 72:33, no one receives one:

"unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration"

Key rules from RSA 72:33 and 72:34:

• Deadline: April 15 before the tax rate is set. If accident, mistake or misfortune prevented timely filing, assessing officials may accept a late application, but never after the local tax rate has been approved for that year.
• Renewal: The application is permanent, so you do not refile each year while you stay in the same home. Assessing officials may ask you to refile income and asset information, no more often than once a year, and failing to do so can cost you the exemption for that year.
• Moving: "Any person who changes residence after filing such a permanent application shall file an amended permanent application on or before December 1 immediately following the change of residence."
• Decision: The selectmen or assessors must mail a written decision by July 1 to anyone who timely requested an exemption or credit. A denial can be appealed under RSA 72:34-a.
• False statements: Assessing officials may refuse the exemption or credit if the applicant willfully made a false statement (RSA 72:33).

Property tax deferral for the elderly and disabled (RSA 72:38-a)

A deferral postpones the tax rather than forgiving it. Under RSA 72:38-a, local assessing officials "may annually grant" a resident owner living in the home a deferral of all or part of the taxes due, if the owner:

• Is 65 or older, or is eligible for disability benefits under Title II or Title XVI of the Social Security Act.
• Has owned the homestead for at least 5 consecutive years if applying as an elderly applicant, or at least 1 year if applying as a disabled applicant.
• Faces a tax liability that would cause undue hardship or possible loss of the property, in the assessing officials' judgment.

The mortgage holder must approve. Deferred taxes carry interest at 5 percent a year and are secured by a lien noticed at the registry of deeds, and "the total of tax deferrals on a particular property shall not be more than 85 percent of its equity value." The deferred amount comes due when the property is sold or conveyed; after the owner's death, heirs have 9 months to pay it off before the town may collect.

The application deadline differs from the other local programs: file a permanent application with the selectmen or assessors by March 1 following the date of the tax notice. Towns may require you to reapply for the deferral every year, and if you move you must file an amended permanent application by December 1 after the move (RSA 72:38-a).

The creditor homestead right (RSA 480:1)

This is separate from every tax program above. The homestead right protects home equity from judgment creditors; it does not lower your property tax, and it requires no application to your town.

"Every person is entitled to $400,000 worth of his or her homestead, or of his or her interest therein, as a homestead."

The $400,000 figure took effect January 1, 2026, under 2025, ch. 282. RSA 480:1 III adds a total: "Notwithstanding paragraph I, homestead exemptions, totaling not more than $550,000, may be held or claimed, or $400,000 for a single person under this section." If more than one owner claims the homestead right in the same home, ask a lawyer how that limit applies. To claim the exemption, "the residence must have been continuously used as a primary residence for the previous 12 months." The limit is a dollar value, with no acreage limit. Proceeds from selling the home stay protected if you reinvest them in a new primary residence within 6 months. RSA 480:1 also allows the full market value to be claimed when the debt resulted from unpaid medical bills or other debts directly resulting from a terminal or catastrophic injury or illness.

"The homestead right does not cancel or erase any debt." Under RSA 480:4 it does not apply against taxes, liens to collect on forfeited bail bonds or domestic support obligations, mechanics' liens for construction, repair or improvement, mortgages made a charge on the homestead according to law, liens filed by condominium or homeowner associations for unpaid assessments, or debts that existed when the homestead was purchased (subject to the reinvestment rule).

For how the homestead right works in a bankruptcy case, see New Hampshire bankruptcy laws.

What happens to the homestead right when an owner dies

New Hampshire's homestead chapter gives the surviving spouse a lifetime right rather than a dollar allowance: "After the decease of the owner, the surviving wife or husband of the owner is entitled to the homestead right during the lifetime of such survivor" (RSA 480:3-a), and a will does not defeat that right (RSA 480:6-a). For the rest of the estate process, see New Hampshire probate laws.

Related

• Homestead exemptions by state
• New Hampshire bankruptcy laws
• New Hampshire probate laws
• New Hampshire property records
• Maine homestead exemption

This article is general legal information about New Hampshire law (RSA 198:56 to 198:59, RSA chapter 72 and RSA chapter 480), verified as of October 8, 2026. It is not tax or legal advice. For your situation, contact your town or city assessing office, the New Hampshire Department of Revenue Administration, or a lawyer licensed in New Hampshire.

Last updated: October 8, 2026.

Frequently Asked Questions

How much is the homestead exemption in New Hampshire?

There is no statewide homestead property-tax exemption. The statewide program is a rebate of all or part of the state education property tax for households with income of $37,000 or less (single) or $47,000 or less (married or head of household) under RSA 198:57; elderly, disabled and similar exemptions are set town by town under RSA 72:27-a.

When is the deadline to apply for property tax relief in New Hampshire?

The state education tax rebate is filed with the Department of Revenue Administration between May 1 and June 30 following the due date of the final tax bill (RSA 198:57). Local exemptions and credits need a permanent application with the selectmen or assessors by April 15 preceding the setting of the tax rate (RSA 72:33), and the tax deferral application is due by March 1 following the tax notice, though towns may require it every year (RSA 72:38-a).

Do I have to reapply for property tax exemptions every year in New Hampshire?

Not for local exemptions and credits: the RSA 72:33 application is permanent until you change residence, though assessors may ask for updated income and asset information up to once a year. The state education tax rebate depends on each year's income and April 1 residence, so expect to file a new claim with the Department of Revenue Administration each year.

How much is the elderly exemption in New Hampshire?

It depends on your town. Under RSA 72:39-b a town that adopts the elderly exemption sets its own amount for ages 65 to under 75, 75 to under 80, and 80 or older, but no category may be less than $5,000 of assessed value. Ask your assessing office for your town's amounts and income and asset limits.

Do veterans get a property tax break in New Hampshire?

Yes. RSA 72:28 sets a $50 standard credit off the tax bill, RSA 72:35 sets a $700 credit for a total and permanent service-connected disability, and RSA 72:36-a fully exempts a VA specially adapted home owned by a veteran who is totally and permanently disabled, or a double amputee, paraplegic or blind in both eyes as the result of service connection. Towns may adopt higher optional credits, up to $750 now and up to $1,000 from April 1, 2027 for the optional veterans' credit.

Does the New Hampshire homestead exemption protect my house from creditors?

The homestead right in RSA 480:1 protects $400,000 of a primary residence, from January 1, 2026, if it has been used continuously as a primary residence for the previous 12 months. Under RSA 480:4 it does not apply against taxes, mortgages, mechanics' liens, association liens, domestic support obligations or debts that existed when the home was purchased (subject to a reinvestment rule).