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 confl 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 qualifi 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 offi 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 defi 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 defi 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 defi 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 benefi 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 Qualifi 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.