FORM
PA-29
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PERMANENT APPLICATION FOR PROPERTY TAX CREDIT/EXEMPTIONS
DUE DATE APRIL 15th PRECEDING THE SETTING OF THE TAX RATE
CALL YOUR CITY/TOWN FOR INCOME AND ASSET LIMITS
STEP 1
NAME AND
ADDRESS
PROPERTY OWNER’S LAST NAME FIRST NAME INITIAL
CITY/TOWN STATE ZIP CODE
MAILING ADDRESS
CITY/TOWN TAX MAP # BLOCK # LOT #
PROPERTY OWNER’S LAST NAME FIRST NAME INITIAL
2 Date of Entry into Military Service 3 Date of Discharge/Release from Military Service
Veteran
Spouse/CU Partner
Surviving Spouse/CU Partner
Veterans’ Tax Credit
Credit for Service Connected Total and Permanent Disability
Credit for Surviving Spouse/CU Partner of Veteran Who Was Killed or Died on Active Duty
STEP 3
OTHER
EXEMP-
TIONS
(a) Veteran Total Veteran Exemption (b) Surviving Spouse/CU Partner of that Veteran
5 Name of Allied Country Served in 6 Branch of Service
US Citizen at time of entry into the Service Alien but Resident of NH at time of entry into the Service
9 Does any other eligible Veteran own interest in this property? No Yes If YES, give name
Elderly Exemption Applicant’s Date of Birth Spouse/CU Partner’s Date of Birth
Must be 65 years of age on or before April 1st of year for which exemption is claimed.
STEP 4
IMPROVE-
MENTS
Disabled Exemption
Blind Exemption
Deaf Exemption
Solar Energy Systems Exemption
Woodheating Energy Systems Exemption
Wind-Powered Energy Systems Exemption
Improvements to Assist Persons with Disabilities
Improvements to Assist the Deaf
STEP 5
RESIDEN-
CY
NH Resident for one year preceding April 1st in the year in which the tax credit is claimed (Veterans’ Credit)
NH Resident for Five Consecutive Years preceding April 1st in the year the exemption is claimed (Disabled & Deaf Exemptions)
STEP 6
OWNER-
SHIP
STEP 7
SIGNA-
TURES
Under penalties of perjury, I hereby declare that the above statements are true.
SIGNATURE (IN INK) OF PROPERTY OWNER DATE
SIGNATURE (IN INK) OF PROPERTY OWNER DATE
PA-29
Rev. 02/2008
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WHEN
TO
FILE
Deadline: Form PA-29 must be led by April 15th preceding the setting of the tax rate. The assessing of cials shall send written notice
to the taxpayer of their decision by July 1st prior to the date of notice of tax. Failure of the assessing of cials to respond shall constitute
a denial of the application. Example: If you are applying for an exemption and/or credit off your 2008 property taxes, which are due no
earlier then December 1, 2008, then you have until April 15th, 2008 to le this form. The assessing of cials have until July 1st, to send
notice of their decision. Failure of the assessing of cials to respond shall constitute a denial of the application.
A late response or a failure to respond by assessing of cials does not extend the appeal period.
Date of ling is when the completed application form is either hand delivered to the city/town, postmarked by the post of ce, or receipted
by an overnight delivery service.
APPEAL
PROCE-
DURE
If an application for a property tax exemption or tax credit is denied by the town/city, an applicant may appeal in writing on or before
September 1st following the date of notice of tax under RSA 72:1-d to the New Hampshire Board of Tax and Land Appeals (BTLA) or
to the Superior Court. Example: If you were denied an exemption from your 2008 property taxes, you have until September 1, 2009,
to appeal.
Forms for appealing to the BTLA may be obtained from the NH BTLA, 107 Pleasant Street, Concord, NH 03301, their web site at www.
nh.gov/btla or by calling (603) 271-2578. Be sure to specify EXEMPTION APPEAL.
Do you own 100% interest in this residence? Yes No If NO, what percent (%) do you own?
There is a separate page of instructions (pages 3 & 4) that accompany this form. If you do not receive the instructions, please visit our web site at
www.revenue.nh.gov or contact your city/town. Note: “CU Partner” stands for “Civil Union Partner”.
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PROPERTY OWNER’S NAMEPROPERTY OWNER’S NAME TAX MAP/BLOCK/LOT
Veteran of Allied Country
1 Veteran’s Name
STEP 2
VETERANS’
TAX CRED-
ITS/EX-
EMPTION
ADDRESS OF PROPERTY
This is my primary residence
NH Resident for Three Consecutive Years preceding April 1st in the year the exemption is claimed (Elderly Exemption)
Print and Reset Form
MUNICIPAL AUTHORIZATION
FORM
PA-29
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PERMANENT APPLICATION FOR PROPERTY TAX CREDIT/EXEMPTIONS
TO BE COMPLETED BY CITY/TOWN ASSESSING OFFICIALS
CITY/TOWN TAX MAP # BLOCK # LOT #
Veterans’ Tax Credit ($50 minimum to $500)
Service Connected Total & Permanent Disability ($700 minimum to $2000)
Surviving Spouse/CU Partner of Veteran Who Was
Killed or Who Died on Active Duty ($700 minimum to $2000)
Review Discharge Papers (Form DD214), Form #
Amount $
Amount $
Amount $
Other Information
VETERANS’ EXEMPTION
VETERANS’ TAX CREDIT
Total Exemption (a) Veteran (b) Surviving Spouse/CU Partner
APPLICABLE ELDERLY AND DISABLED EXEMPTION (OPTIONAL) INCOME AND ASSET LIMITS
Income Limits
Single
Married
Asset Limits
Single
Married
Elderly Exemption
65 - 74 years of age
Disabled Exemption
$
$
The following documentation may be requested at the time of application in accordance with RSA 72:34, II:
List of assets, value of each asset, net encumbrance and net value of each asset.
Statement of applicant and spouse’s/CU partner’s income.
Federal Income Tax Form.
State Interest and Dividends Tax Form.
Property Tax Inventory Form led in any other town.
Documents are considered con dential and are returned to the applicant at the time a decision is made on the application.
Municipal Notes
Selectmen/Assessor(s) Printed Name Date
PA-29
Rev. 2/2008
*
*
*
*
*
Signatures(s) of Approval (in ink)
2 of 4
A photocopy of this Form (Pages 1 & 2) or a Form PA-35 must be returned to the property owner after approval
or denial before July 1st.
Amount $
Amount $
Amount $
Amount $
Amount $
Deaf Exemption
Solar Energy Systems Exemption
Woodheating Energy Systems Exemption
Wind-Powered Energy Systems Exemption
Blind Exemption
OTHER EXEMPTIONS
Granted Denied
Granted Denied
Elderly Exemption
Improvements to Assist Persons with Disabilities
Improvements to Assist the Deaf
Amount $
Amount $
Amount $
Granted Denied
Disabled Exemption
Amount $
Date
Date
Date
75 - 79 years of age
80 + years of age
$
$
$
$
$
Elderly Exemption Per Age Category
$
$
$
$
Print and Reset Form
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PERMANENT APPLICATION FOR PROPERTY TAX CREDIT/EXEMPTIONS
FORM
PA-29
Instructions
STEP 1
NAME &
ADDRESS
Type or print the property owner(s) name and address in the spaces provided. Also, enter the Tax Map, Block, Lot numbers and the
property (Location) address for which the credit or exemption applies.
STEP 2
VETERAN’S
TAX CRED-
IT/ EXEMP-
TION
Line 1 Enter the Name of the Veteran.
Line 2 Enter the date of entry into military service.
Line 3 Enter the date of discharge or release from military service.
Line 4 Check the box or boxes that apply to indicate whether you are a veteran, veteran’s spouse/CU partner or surviving spouse/
CU partner of a veteran and what type of credit(s) you are applying for.
Line 5 Enter the name of the Allied Country in which you served, if applicable.
Line 6 Enter the Branch of Service that you served in.
Line 7 Check the box if you were a US citizen at the time of entry into the service.
Line 8 Check the box if you were an alien but a resident of NH at the time of entry into the service.
Line 9 Check the appropriate box to indicate if another veteran owns an interest in this property. If yes, provide name.
Line 10 Check the appropriate box(es) to indicate whether you are applying for a total veteran’s exemption.
STEP 3
OTHER
EXEMP-
TIONS
Line 11 If an elderly exemption is requested, check that box and enter the applicant’s date of birth. And if appropriate, enter the
spouse/CU partner’s date of birth.
Line 12 Check the appropriate box or boxes to indicate the exemption(s) you are applying for.
STEP 4
IMPROVE-
MENTS
Line 13 Check the box if your property has improvements to assist persons with disabilities or to assist the deaf.
Line 14 Check the box or boxes to indicate that you meet the minimum resident time requirements listed.
NOTE: The surviving spouse/CU partner tax credit under 72:28 III and 72:29-a may be applied on any property in the same municipality
where the applicant is a resident.
STEP 5
RESIDENCY
STEP 6
OWNERSHIP
STEP 7
SIGNA-
TURES
Line 15 Check the box indicating whether or not you own 100% of the property. If no, give the percentage that you do own.
All property owners must sign in ink. Attach additional pages with owners signatures if there are more than two owners of record.
WHERE TO
FILE
File with your city/town of primary residency by April 15th preceding the setting of the tax rate.
WHO MAY
FILE
Applicant must be quali ed as of April 1st of the year the exemption and/or tax credit is claimed. Financial quali cations required for
certain exemptions must be met by the time of application. An applicant must have resided in this state for at least one year preceding
April 1st, in the year in which the veterans’ tax credit is claimed. An applicant must have resided in this state for a least three years pre-
ceding April 1st in the year for which the elderly exemption is claimed and ve years in which the deaf or disabled exemption is claimed.
The terms owner, own or owned, shall include those persons who hold equitable title or the bene cial interest for life in the property.
ADA
COMPLIANT
Individuals who need auxiliary aids for effective communications in programs and services of the New Hampshire Department of Rev-
enue Administration are invited to make their needs and preferences known. Individuals with hearing or speech impairments may call
TDD Access: Relay NH 1-800-735-2964.
LINE-BY-LINE INSTRUCTIONS
PA-29
Instructions
Rev. 2/2008
GENERAL INSTRUCTIONS
3 of 4
CREDITS
EXEMP-
TIONS
Tax credits approved will be deducted from their property tax amount.
Tax exemptions approved are deducted from the amount of the property owner’s total assessed value prior to the calculation of tax due.
ELDERLY
EXEMP-
TIONS
RSA 72:39-a
RSA
72:33-b
Applicant must have resided in this state for at least 3 consecutive years preceding April 1st in the year which the exemption is claimed.
Property must be: owned by a resident; or owned by a resident jointly or in common with the resident’s spouse or civil union partner,
either of whom meets the age requirement for the exemption claimed; or owned by a resident jointly or in common with a person not the
resident’s spouse or civil union partner, if the resident meets the applicable age requirement for the exemption claimed; or owned by a
resident, or the resident’s spouse, either of whom meets the age requirement for the exemption claimed, and when they have been married for
at least 5 years.
Property cannot have been transferred to the applicant, from a person under the age of 65, and related to the applicant by blood or mar-
riage, within the preceding ve years.
Property must meet the de nition of residential real estate, per RSA 79:39-a(c), which includes the housing unit, which is the person’s
principal home and related structures such as a detached garage or woodshed. It does not include attached dwelling units and unattached
structures used or intended for commercial or other non-residential purposes. If fractional interest is owned, see RSA 72:41, Proration.
INCOME
LIMITATION
ASSET LIMI-
TATION
Includes
Income from any source
including Social Security or
pension.
Excludes
Life insurance paid on the death of an insured;
Expenses and costs incurred in the course of conducting a business enterprise;
Proceeds from the sale of assets.
Includes
The value of all assets,
tangible and intangible.
Excludes
The value of the person’s actual residence and the land upon which it is located up to
the greater of 2 acres or the minimum single family residential lot size speci ed in the
local zoning ordinance.
The value of any good faith encumbrances.
ELDERLY,
DEAF &
DISABLED
FINANCIAL
QUALIFICA-
TIONS
RSA 72:39-a
RSA 72:38-b
RSA 72:37-b
Effective January 1, 2008, New Hampshire recognizes civil unions. RSA 457-A: Parties who enter into civil unions are entitled to all the
rights and subject to all the obligations and responsibilities provided for in state law that apply to parties who are joined together under
RSA 457.
RECOGNI-
TION OF
CIVIL UNION
(CU PART-
NERS)
AMOUNT
TYPE OF CREDIT
OR EXEMPTION
WHO MAY APPLY
STANDARD TAX
CREDIT
RSA 72:28
SURVIVING
SPOUSE/CU PART-
NER TAX CREDIT
RSA 72:29-a
$50 ($51-$500 if RSA 72:28-a is adopted) is
subtracted from the taxes due on the applicant’s
RESIDENTIAL property occupied as veteran’s
principle place of abode.
For Veteran’s surviving spouse/CU partner: See
RSA 72:28 II. For Proration: See RSA 72:30.
Every resident in the U.S. who served not less than 90 days in the armed
forces in any of the qualifying wars or armed con icts, as listed in RSA 72:28,
and was honorably discharged; or the spouse/CU partner or surviving spouse
of such resident.
‘Under Honorable Conditions’ does not qualify.
$700 ($701-$2000 if RSA 72:29-b is adopted)
is subtracted from taxes due on the applicant’s
property, whether residential or not.
The surviving spouse/CU partner of any person who was killed or died while on
active duty in the armed forces, as listed in RSA 72:28, so long as the surviving
spouse/CU partner remains single.
SERVICE-
CONNECTED
TOTAL DISABILITY
TAX CREDIT
RSA 72:35
$700 ($701-$2000 if RSA 72:35-a is adopted)
is subtracted from the property taxes due on
the applicant’s residential property.
Any person who:
has been honorably discharged and who has a total and permanent service-
connected disability; OR
is a double amputee or paraplegic because of the service-connected
injury; OR
is the surviving spouse/CU Partner of above quali ed veteran and remains
single.
EXEMPTION FOR
CERTAIN DIS-
ABLED SERVICE-
MEN
RSA 72:36-a
“...shall be exempt from all taxation on said
homestead...”
Any person, who:
is discharged from the military services of the U.S. under conditions other
than dishonorable, or an of cer who is honorably separated from military
service; AND
is totally and permanently disabled from service connection and satisfactory
proof of such service connection is furnished to the assessors; AND
is a double amputee of the upper or lower extremities or any combination
thereof, paraplegic, or has blindness of both eyes with visual acuity of 5/200
or less as the result of service connection; AND
owns a specially adapted homestead which has been acquired with the
assistance of the Veterans Administration or owns a specially adapted
homestead which has been acquired using proceeds from the sale of
any previous homestead which was acquired with the assistance of the
Veterans Administration.
IMPROVEMENTS TO ASSIST PERSONS WITH DISABILITIES AND THE DEAF
EXEMPTION AMOUNT OF EXEMPTION WHO MAY APPLY
IMPROVEMENTS TO
ASSIST PERSONS
WITH DISABILITIES
RSA 72:37-a and
RSA 72:38-b
The value of improvements made for the
purpose of assisting a person with a disability
or deafness is deducted from the assessed
value of the residential real estate.
Any person owning residential real estate upon which he resides and to which
he has made improvements for the purpose of assisting a person with a disability
or deafness who also resides on such real estate.
THE OPTIONAL EXEMPTIONS BELOW MUST BE ADOPTED BY THE MUNICIPALITY BEFORE ANYONE MAY APPLY
EXEMPTION AMOUNT OF EXEMPTION WHO MAY APPLY
BLIND EXEMPTION
RSA 72:37
$15,000 (unless the city/town votes an
increase) is subtracted from the assessed
valuation.
Every inhabitant owning residential real estate, who is legally blind, as determined
by the administrator of blind services of the vocational rehabilitation division of
the education department.
SOLAR ENERGY
SYSTEMS
RSA 72:61
Determined by vote of the city/town, per
RSA 72:63.
Any person owning real property equipped with a solar energy heating or cooling
system, as de ned in RSA 72:61.
WOODHEATING EN-
ERGY SYSTEMS
RSA 72:69
Determined by vote of the city/town, per
RSA 72:71.
Any person owning real property equipped with a woodheating energy system,
as de ned by RSA 72:69.
WIND-POWERED
ENERGY SYSTEMS
RSA 72:65
Determined by vote of the city/town, per
RSA 72:67.
Any person owning real property equipped with a wind-powered energy system,
as de ned by RSA 72:65.
DISABLED
RSA 72:37-b
RSA 72:37-c
Amount of the exemption, and the level of
income and assets (excluding the value of the
property owner’s residence) are determined
by vote of the city/town, per RSA 72:37-c.
Any person eligible under the Federal Social Security Act for bene ts to the
disabled, and who has been a New Hampshire resident at least 5 years by April
1st of the year the exemption is claimed.
NOTE: See Financial Quali cations on page 3.
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PERMANENT APPLICATION FOR PROPERTY TAX CREDIT/EXEMPTIONS
FORM
PA-29
Instructions
PA-29
Instructions
Rev. 2/2008
4 of 4
$15,000 (unless the city/town votes an
increase) is subtracted from the assessed
valuation.
DEAF EXEMPTION
RSA 72:38-b
NH Residents who are deaf or severely hearing impaired and have been a NH
resident for more than 5 consecutive years and meet the income and asset
requirements.
Web site for the Veterans’ qualifying medals and discharge papers: www.nh.gov/revenue munc_prop/propertyappraisal.htm
then click on either Veterans Medals List or Veterans Qualifying Discharge Papers.