New Hampshire · Property tax exemptions for seniors · Updated Oct 2026

New Hampshire property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in New Hampshire that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in New Hampshire is the Elderly Exemption (RSA 72:39-a, local option). A set amount is taken off your home's assessed value, bigger as you get older.

Worth
See the rules
Age
65 or older
Income limit
Set by each town.
Deadline
April 15

Some amounts depend on where you live. In New Hampshire, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.

Property tax breaks for seniors in New Hampshire

Seniors

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

A set amount is taken off your home's assessed value, bigger as you get older. The amounts are set by each town. Manchester: $240,000 (age 65-74), $325,000 (75-79), $435,000 (80+). Portsmouth 2026: $375,000, $450,000, $525,000.

Who qualifies
Age 65 or older on April 1, a New Hampshire resident for at least 3 straight years before April 1, owner of record and living in the home. If the home is owned by your spouse, you must have been married at least 5 years. You must meet your town's income and asset limits.
Income limit
Set by each town. Manchester: total income from all sources up to $47,000 single / $63,000 married, assets up to $100,000 single / $130,000 married, not counting the home. Portsmouth 2026: $55,534 single / $72,804 married, assets up to $500,000.
How to apply
File Form PA-29 (Permanent Application for Property Tax Credits/Exemptions) plus your town's income and asset form with the town or city assessing office. Bring federal tax return with W-2s/1099s, Social Security and VA benefit statements, 12 months of bank statements, year-end statements for IRAs, CDs, stocks and life insurance, proof of age, and a trust copy (with Form PA-33) if the home is in a trust.
Deadline
April 15 of the tax year (before the tax rate is set), per Portsmouth's 2026 quick-check sheet.
Renewal
PA-29 is a permanent application; file again if your situation changes. Towns may ask you to re-verify income and assets periodically.
Law
RSA 72:39-a, 72:39-b, 72:33

Source: official page

How to apply, step by step

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

  1. File Form PA-29 (Permanent Application for Property Tax Credits/Exemptions) plus your town's income and asset form with the town or city assessing office.
  2. Bring federal tax return with W-2s/1099s, Social Security and VA benefit statements, 12 months of bank statements, year-end statements for IRAs, CDs, stocks and life insurance, proof of age, and a trust copy (with Form PA-33) if the home is in a trust.

Form: PA-29, Permanent Application for Property Tax Credits/Exemptions (from your town)

Deadline: April 15 of the tax year (before the tax rate is set), per Portsmouth's 2026 quick-check sheet.

Renewal: PA-29 is a permanent application; file again if your situation changes. Towns may ask you to re-verify income and assets periodically.

Savings estimate for New Hampshire

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for New Hampshire

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for New Hampshire

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about seniors property tax breaks in New Hampshire

Who qualifies for property tax breaks for seniors in New Hampshire?

Elderly Exemption (RSA 72:39-a, local option): Age 65 or older on April 1, a New Hampshire resident for at least 3 straight years before April 1, owner of record and living in the home. If the home is owned by your spouse, you must have been married at least 5 years.

Is there an income limit for seniors' property tax breaks in New Hampshire?

Elderly Exemption (RSA 72:39-a, local option): Set by each town. Manchester: total income from all sources up to $47,000 single / $63,000 married, assets up to $100,000 single / $130,000 married, not counting the home. Portsmouth 2026: $55,534 single / $72,804 married, assets up to $500,000.

When is the deadline for seniors to apply in New Hampshire?

Elderly Exemption (RSA 72:39-a, local option): April 15 of the tax year (before the tax rate is set), per Portsmouth's 2026 quick-check sheet.

Do seniors have to reapply every year in New Hampshire?

Elderly Exemption (RSA 72:39-a, local option): PA-29 is a permanent application; file again if your situation changes. Towns may ask you to re-verify income and assets periodically.

Where do seniors apply for property tax breaks in New Hampshire?

Your town or city assessing office (selectmen/assessors) decides exemptions and veterans' credits; each town votes on the amounts and income/asset limits within ranges set by state law (RSA 72). The low- and moderate-income relief is a state refund you claim from the NH Department of Revenue Administration. For the Elderly Exemption (RSA 72:39-a, local option): File Form PA-29 (Permanent Application for Property Tax Credits/Exemptions) plus your town's income and asset form with the town or city assessing office.

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