New Hampshire senior property tax relief works differently from almost every other state. The main break for seniors, called the Elderly Exemption, is set by your town, not by the state, so the exemption amount in Manchester and the exemption in Hanover are almost certainly different numbers.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm The exemption reduces the assessed value of your home before taxes are calculated. The catch is that there is no single statewide figure you can rely on. This guide explains how the program works, what the state law does and does not set and why the only way to know your number is to ask your local tax assessor.
If you are 65 or older and own your home in New Hampshire, the first call you need to make is to your town's assessing office.
In This Guide
- Key Takeaways
- New Hampshire Senior Property Tax Relief at a Glance
- Why There Is No Single Statewide Number
- What State Law Does Set: The Floors
- What Towns Actually Do in Practice
- How the Exemption Works
- Form PA-29 and How to Apply
- Other Property-Tax Relief in New Hampshire
- Frequently Asked Questions
- Next Steps
New Hampshire Senior Property Tax Relief at a Glance
| Feature | State-Law Floor | Typical Town Practice |
|---|---|---|
| Age requirement | 65+ | 65+ (same) |
| Income limit, single | $13,400 | Often $35,000 to $65,000 |
| Income limit, married | $20,400 | Often $35,000 to $65,000 |
| Asset limit | $35,000 (excl. primary residence) | Often $65,000 to $150,000+ |
| Exemption amount | Set by each town | Varies by town; amounts often increase at 75 and 80+ |
| How it applies | Reduces assessed value | Same |
| Application form | Form PA-29 | Same |
| Where to file | Local tax assessor | Same |
State law sets the floors listed in the table; municipalities may and commonly do exceed every one of them.
New Hampshire Senior Property Tax Relief: Why There Is No Single Statewide Number
Most states have one set of rules for senior property-tax relief. New Hampshire works differently.
Under RSA 72:39-a and RSA 72:39-b, New Hampshire's Elderly Exemption is a local-option program. That means the state legislature authorizes the program and sets minimum requirements (in 72:39-a), but each of the state's 234 cities and towns votes on its own exemption amounts, income limits and asset limits (under 72:39-b).gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm A town that passes a higher exemption is not violating state law, it is exercising the discretion the law gives it.
The consequence is that New Hampshire senior property tax relief is a patchwork. A homeowner in one town might receive a $50,000 assessed-value reduction. The same person with the same income living two towns over might receive a $150,000 reduction. Both are operating under RSA 72:39-b; they just happen to live in towns that made different local decisions.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
This is not a flaw in the system. It reflects New Hampshire's strong tradition of local governance. But it means you cannot rely on any figure you read online, including anything in this guide, to tell you what your town offers. The only authoritative number is the one from your town's assessing office.
What State Law Does Set: The Floors
RSA 72:39-a establishes minimum floors that every participating municipality must meet (the exemption amounts themselves are set under RSA 72:39-b).gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm Municipalities cannot set limits more restrictive than these floors:
- Income limit: At least $13,400 for a single applicant or $20,400 for a married couple.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
- Asset limit: At least $35,000, excluding the value of the primary residence.
- Age requirement: 65 or older on or before April 1 of the tax year.
- Residency: The home must be the applicant's primary residence, and the applicant must have resided in New Hampshire for at least 3 consecutive years preceding April 1 of the tax year.
These are floors, not typical amounts. The $13,400 single-income floor is the minimum a town can require; towns are free to set the limit higher. The $35,000 asset floor is the minimum exclusion; towns can allow more assets and still grant the exemption.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
The state law also sets age brackets that many towns use for their exemption amounts: ages 65 to 74, 75 to 79 and 80 and older. A town might grant a $50,000 assessed-value reduction for the 65 to 74 bracket, a $100,000 reduction for 75 to 79 and $150,000 for those 80 and older. Some towns use only one bracket; others use all three. Your town's schedule is the only one that matters for you.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
The New Hampshire Department of Revenue Administration provides information on the state program and the statutory framework.
What Towns Actually Do in Practice
While no authoritative statewide survey covers every town's current exemption amounts, the pattern is well documented by the New Hampshire DRA and local assessors.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
- Income limits are commonly set much higher than the state floor. Many New Hampshire towns set single-applicant income limits in the range of $35,000 to $65,000 and married-couple limits in a similar range.
- Asset limits are commonly set higher as well. Asset limits in the range of $65,000 to $130,000 (excluding the home) are common, compared to the $35,000 state floor.
- Exemption amounts vary widely. They range from a few thousand dollars of assessed-value reduction in some towns to well over $100,000 in others, depending on local property values and the town's decision. Concord, for example, granted valuation reductions of $80,000 for ages 65 to 74, $131,000 for ages 75 to 79, and $223,000 for ages 80 and older for 2025.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
- Three-bracket age structure is common. Towns that use the 65 to 74, 75 to 79 and 80+ brackets typically grant larger exemptions for older applicants.
The variability is real. Two neighboring towns in Carroll County or Rockingham County can have very different programs. There is no shortcut to knowing your town's program except contacting your assessing office.
How the Exemption Works
The Elderly Exemption does not produce a refund check. It reduces the assessed value of your home before the tax rate is applied.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
Here is how the math works. Suppose your home is assessed at $250,000 and your town grants a $75,000 Elderly Exemption. The taxable value drops to $175,000. Your town's tax rate, expressed in dollars per $1,000 of assessed value, is then applied to $175,000 instead of $250,000. If your town's combined tax rate is $20 per $1,000, the full-value bill would be $5,000. With the exemption applied, it drops to $3,500. The $1,500 difference is the actual tax savings from the exemption.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
The dollar savings depend on your town's tax rate. The same $75,000 exemption is worth more in a high-tax town than in a low-tax one.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
The exemption is not a permanent fix. Your assessed value continues to fluctuate with local assessments and the exemption reduces it proportionally. If your town reassesses properties upward, your bill can still go up even with the exemption in place.
Form PA-29 and How to Apply
The application for the Elderly Exemption is Form PA-29, the Permanent Application for Property Tax Credit/Exemption.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm You file it with your local tax assessor, not with any state office.
Despite being called a "permanent application," you may need to provide updated income and asset information each year. Ask your assessor whether your town requires annual renewal or only re-application when your circumstances change significantly.
What to bring when you apply:
- Proof of age (driver's license, passport, or birth certificate)
- Income documentation for the prior calendar year: Social Security award letter, pension statements, tax return, bank statements and any other income sources
- Documentation of assets, excluding the primary residence
- Proof of ownership and occupancy
The assessor's office can tell you exactly what documentation your town requires. Requirements vary.
Deadline. State law sets a single statutory filing deadline. Under RSA 72:33, you must file the permanent application by April 15 preceding the setting of the tax rate. If you miss April 15 because of accident, mistake, or misfortune, the statute lets you apply later, as long as you file before your town approves its tax rate for that year. Contact your assessing office well before April 15 to confirm what your town needs. Missing the deadline generally means waiting until the following year.
Form PA-29 is available from the New Hampshire Department of Revenue Administration and from your local assessing office.
Other Property-Tax Relief in New Hampshire
The Elderly Exemption is the main tool for New Hampshire senior property tax relief, but it is not the only one.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
- Disabled exemption. Homeowners who are permanently and totally disabled can qualify for a similar assessed-value reduction under RSA 72:37-b. Like the Elderly Exemption, it is a local option and the income and asset limits are set by each town.
- Veteran's tax credit. New Hampshire offers a property-tax credit for qualifying veterans and surviving spouses under RSA 72:28, also adopted and administered locally and applied for on Form PA-29.
- Low and Moderate Income Homeowners Property Tax Relief. This is a separate, state-run program, not a local exemption. You claim it on Form DP-8, filed directly with the New Hampshire Department of Revenue Administration, not your town, during a set annual window that runs from May 1 to June 30. Eligibility is income-based, using adjusted-gross-income limits the state sets each year (higher for married or head-of-household filers than for single filers). It rebates part of the state education portion of your property tax rather than reducing your assessed value.
- Property-tax deferral. Under RSA 72:38-a, New Hampshire authorizes a statewide tax-deferral option, administered by your local assessing officials, for homeowners 65 or older (or those receiving Social Security disability benefits) who have owned and lived in the home. It lets you postpone paying property taxes, with interest, until the home is sold or the estate is settled, when the tax bill would otherwise cause undue hardship or loss of the home. It is not forgiveness; the deferred taxes and interest come due later.
Contact your assessing office to ask about all available programs. The office handles most of these and can identify which ones you might qualify for.
If managing property taxes is part of a larger question about affording care, our guide to how to pay for senior care addresses the full financial picture, including Medicaid, VA benefits and home equity options.
Not sure what your town offers? Chat with Brevy's care navigator to work through your options and next steps.
Frequently Asked Questions
How do I find out what exemption my town offers?
Call your town or city assessing office directly.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm There is no statewide directory of each town's current exemption amounts. Your local assessor has the current figures and can tell you whether you qualify.
Is the $13,400 income limit really that low?
That is the state-law minimum floor, the lowest threshold a town is permitted to use.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm Most New Hampshire towns set their actual income limits significantly higher, often $35,000 to $65,000 or more. Do not assume you are ineligible based on the state floor; check with your town.
Does my home's value count toward the $35,000 asset limit?
No. Under state law, the primary residence is excluded from the asset calculation.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm The asset floor of $35,000 applies to other assets (savings, investments, and similar assets), not to your home's value.
Do I need to reapply every year?
That depends on your town. Some towns treat the Form PA-29 as a one-time application that remains in effect; others require annual income and asset updates.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm Ask your assessing office when you first apply.
Can I get the exemption if I am 65 but my spouse is younger?
The age requirement applies to the applicant. If you are 65 or older and you own and occupy the home, you can apply.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm Both spouses' income typically counts toward the income limit, however. Confirm with your assessing office.
What if my town does not participate in the Elderly Exemption?
RSA 72:39-b requires towns to have voted to adopt the exemption. Most New Hampshire towns have adopted it, but participation is not universal.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm Ask your assessing office whether your town participates.
Next Steps
- Call your local tax assessing office first. Get your town's specific income limit, asset limit and exemption amounts before doing anything else.gc.nh.gov. (n.d.). NH RSA 72:39-a - Conditions for Elderly Exemption (3-consecutive-year residency requirement; statutory floor income $13,400 single / $20,400 married; net asset floor $35,000). Retrieved Jul 8, 2026, from https://gc.nh.gov/rsa/html/V/72/72-39-a.htm
- Note the deadline. State law sets a firm filing deadline of April 15 preceding the setting of the tax rate (RSA 72:33).
- Gather your documentation. You need proof of age, prior-year income from all sources and a summary of assets other than your home.
- File Form PA-29 with your assessing office by April 15.
- Ask about other programs at the same time: the disabled exemption, the state Low and Moderate Income Homeowners relief (Form DP-8) and any RSA 72:38-a deferral option.
If you are considering selling your home or using home equity to fund care, our guides on selling or renting your home for care and reverse mortgages for senior care cover those decisions directly.
Learn More
Find personalized help with New Hampshire senior property tax relief at brevy.com.
The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.