New Hampshire Legal Assistance

Helping to balance the scales of justice for everyone since 1971.

Less than one month until the first 2020 deadline for property tax deferrals

Posted Feb 03, 2020

If you are a person who is age 65 or older, a Veteran, engaged in combat service, or blind, or have low income or disabilities you may qualify for reduced or deferred property taxes

This year, the deadline for applications for deferrals and abatements is FEBRUARY 28.

The deadline for applications for exemptions and credits is APRIL 15.

 

A deferral allows you to pay your property taxes later.  Interest is only 5% and your house cannot be taken from you for not paying the taxes.

 

To qualify, the taxpayer must be 65 or older, or eligible for Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) disability benefits; and have owned the home for at least five years if the request is based on age, or one year if the request is based on receiving disability benefits; and be living in the home; and the total amount of taxes deferred must not exceed 85% of the property’s equity value.

Also, the tax liability must cause an undue hardship or possible loss of the property

 

An exemption is a reduction in the value of the property which is taxed. 

 

For taxpayers who are age 65 and older the minimum exemption is $5,000 of the assessed value of the home, but some municipalities have a much larger exemption.  The minimum annual income limit is $13,400 for a single person and $20,400 for a married couple.  The minimum asset limit is $35,000.  The taxpayer also must have lived in New Hampshire for the last three years.

 

Some municipalities have adopted exemptions for people who receive SSDI and/or SSI, or who are legally blind or deaf (or severely hearing-impaired). 

A credit is a reduction in the amount of property taxes you owe in a given year

 

Any honorably discharged veteran with at least 90 days on active service, or the spouse or surviving spouse, can receive a tax credit of at least $50 (but up to $500 in some municipalities).

 

A credit of $700 (but up to $4000 in some municipalities) may be available for veterans who became totally disabled due to a service-related injury, or the surviving spouse of any veteran who died in war.  

An abatement is a forgiveness of taxes based on an error in the assessment calculation, a disproportionate assessment, or poverty and an inability to pay.

 

The taxpayer seeking a poverty abatement must establish why abatement is more appropriate than relocating, refinancing, or obtaining other public assistance.

 

The request can include abating prior year’s taxes as well as interest.  The municipality can choose to abate a portion of what is owed.

Use the following forms:

  • Elderly and Disabled Tax Deferral Application: (PA-30)
  • Permanent Application for Property Tax Credit/Exemptions (PA-29)
  • Taxpayer’s RSA 76:16 Abatement Application to Municipality

You can obtain an application form:

  • from your city/town's tax collector
  • Department of Revenue's website (www.revenue.nh.gov)
  • Department of Revenue's “form line” phone number 230-5001
  • Abatement Application by calling the Board of Tax and Land Appeals at 271-2578, or on its website (www.nh.gov/btla)


July 1 is the deadline for the town/city to make its decision.

 

September 1 of the year following the tax bill is the deadline for the taxpayer file an appeal with either the Superior Court or the Board of Tax and Land Appeals if the taxpayer disagrees with the decision or there is no decision.

 

IF YOU ARE  age 60 or over AND HAVE BEEN DENIED PROPERTY TAX RELIEF, CONTACT NEW HAMPSHIRE LEGAL ASSISTANCE at 624-6000.

 

TO APPLY FOR FREE LEGAL HELP ON-LINE, GO TO:  www.nhlegalaid.org or call the LEGAL ADVICE & REFERRAL CENTER at 224-3333.

 

 

This information is provided by New Hampshire Legal Assistance to give you some idea of your rights.  Since the law is always changing through actions of the courts and the legislature, you should consult a lawyer if you have a problem that requires legal attention.

 

The information is only a summary of some of the property tax relief available, and some of the requirements for obtaining property tax relief.  More information can be obtained from the New Hampshire Department of Revenue and the Board of Tax and Land Appeals, by obtaining and reading the referenced forms, and in New Hampshire’s statutes and regulations.

 

The Low and Moderate Tax Relief program, an optional tax credit for combat service, a total exemption for veterans with a total service-connected disability living in a specially adapted house bought with the Veterans Administration’s help, and an exemption for improvements made to a home to help a person with a disability who uses special equipment for mobility, or a person who is deaf or severely hearing impaired also are available.