New Hampshire Property Tax Relief for Seniors 2026

Every statewide property tax break New Hampshire offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

New Hampshire's main senior benefit is a local-option elderly exemption. It lowers the assessed value of the home in three age bands (65-74, 75-79 and 80+), and each town sets the amounts and the income and asset limits within state minimums. Owners aged 65 or older can also ask the town to defer property taxes at 5% interest. Separately, the state rebates part of the state education property tax for homeowners with household income up to $37,000 (single) or $47,000 (married or head of household). (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

New Hampshire property tax relief programs for seniors

New Hampshire property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Elderly Exemption (RSA 72:39-a / 72:39-b, local option)	Homestead exemption	65+; separate amounts for ages 65-74, 75-79 and 80+	Set by the town, but no lower than $13,400 net income (single) or $20,400 (married), counting Social Security and pensions. Net assets set by the town but no lower than $35,000, not counting the residence. Must have been an NH resident for at least 3 consecutive years.	April 15 of the year the exemption is first claimed (RSA 72:33)	RSA 72:39-b Procedure for Adoption and Modification of Elderly Exemption
Tax Deferral for Elderly and Disabled (RSA 72:38-a)	Tax deferral	65+ (or eligible for Social Security disability benefits)	None set by statute. The assessors must find that the tax causes undue hardship or could cost the owner the property. Elderly owners must have owned the home for at least 5 consecutive years and live in it.	March 1 after the date of the tax notice (some towns require a new application every year)	RSA 72:38-a Tax Deferral for Elderly and Disabled
Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57)	Rebate or refund	No age requirement	Total household income (federal AGI of all adults in the home) of $37,000 or less if single, or $47,000 or less if married or head of a NH household	Between May 1 and June 30 after the final tax bill; complete late claims can be accepted until November 1 in limited cases	RSA 198:57 Low and Moderate Income Homeowners Property Tax Relief

Amounts, how to apply and deadlines

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

Type: Homestead exemption
Age: 65+; separate amounts for ages 65-74, 75-79 and 80+
Income limit: Set by the town, but no lower than $13,400 net income (single) or $20,400 (married), counting Social Security and pensions. Net assets set by the town but no lower than $35,000, not counting the residence. Must have been an NH resident for at least 3 consecutive years.
Amount: An amount off the home's assessed value, set by each town for each age band. The state minimum is $5,000 for any band.
How to apply: File the permanent application (DRA form PA-29) with the town or city selectmen or assessors.
Deadline: April 15 of the year the exemption is first claimed (RSA 72:33)
Source: RSA 72:39-b Procedure for Adoption and Modification of Elderly Exemption

Tax Deferral for Elderly and Disabled (RSA 72:38-a)

Type: Tax deferral
Age: 65+ (or eligible for Social Security disability benefits)
Income limit: None set by statute. The assessors must find that the tax causes undue hardship or could cost the owner the property. Elderly owners must have owned the home for at least 5 consecutive years and live in it.
Amount: All or part of the annual tax can be deferred, with 5% annual interest. Total deferrals are capped at 85% of the home's equity value, and the deferred tax is due when the home is sold or within 9 months after the owner dies.
How to apply: File the permanent application (DRA form PA-30) with the town assessors. A mortgage holder must approve the deferral.
Deadline: March 1 after the date of the tax notice (some towns require a new application every year)
Source: RSA 72:38-a Tax Deferral for Elderly and Disabled

Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57)

Type: Rebate or refund
Age: No age requirement
Income limit: Total household income (federal AGI of all adults in the home) of $37,000 or less if single, or $47,000 or less if married or head of a NH household
Amount: Rebate of part of the STATE education property tax, figured on up to $220,000 of equalized home value: 100% if income is under $23,100 single / $29,400 married; 60% up to $27,800 / $35,300; 40% up to $32,400 / $41,100; 20% up to $37,000 / $47,000.
How to apply: File a claim with the NH Department of Revenue Administration (not the town), with copies of federal returns for all adults in the household.
Deadline: Between May 1 and June 30 after the final tax bill; complete late claims can be accepted until November 1 in limited cases
Source: RSA 198:57 Low and Moderate Income Homeowners Property Tax Relief

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New Hampshire income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See New Hampshire state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in New Hampshire?

Elderly Exemption (RSA 72:39-a / 72:39-b, local option): homestead exemption; Tax Deferral for Elderly and Disabled (RSA 72:38-a): tax deferral; Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57): rebate or refund (gc.nh.gov, gc.nh.gov, gc.nh.gov).

At what age do New Hampshire seniors qualify for property tax relief?

Elderly Exemption (RSA 72:39-a / 72:39-b, local option): 65+; separate amounts for ages 65-74, 75-79 and 80+; Tax Deferral for Elderly and Disabled (RSA 72:38-a): 65+ (or eligible for Social Security disability benefits); Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57): No age requirement.

Is there an income limit for New Hampshire senior property tax relief?

Elderly Exemption (RSA 72:39-a / 72:39-b, local option): Set by the town, but no lower than $13,400 net income (single) or $20,400 (married), counting Social Security and pensions. Net assets set by the town but no lower than $35,000, not counting the residence. Must have been an NH resident for at least 3 consecutive years.; Tax Deferral for Elderly and Disabled (RSA 72:38-a): None set by statute. The assessors must find that the tax causes undue hardship or could cost the owner the property. Elderly owners must have owned the home for at least 5 consecutive years and live in it.; Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57): Total household income (federal AGI of all adults in the home) of $37,000 or less if single, or $47,000 or less if married or head of a NH household.

What is the deadline to apply in New Hampshire?

Elderly Exemption (RSA 72:39-a / 72:39-b, local option): April 15 of the year the exemption is first claimed (RSA 72:33); Tax Deferral for Elderly and Disabled (RSA 72:38-a): March 1 after the date of the tax notice (some towns require a new application every year); Low and Moderate Income Homeowners Property Tax Relief (RSA 198:57): Between May 1 and June 30 after the final tax bill; complete late claims can be accepted until November 1 in limited cases.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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