New Hampshire · Property tax exemptions for surviving spouses · Updated Oct 2026
New Hampshire property tax exemptions for surviving spouses (2026)
Every statewide property tax break in New Hampshire that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in New Hampshire is the Surviving Spouse Tax Credit (RSA 72:29-a). A credit off your tax bill set by town vote: the optional credit may be $701 to $2,000 for 2026 (RSA 72:29-a, II), rising to a $2,500 maximum from April 1, 2027 (2026 N.H. Laws ch. 96).
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 surviving spouses in New Hampshire
Surviving spouses
Surviving Spouse Tax Credit (RSA 72:29-a)
A credit off your tax bill set by town vote: the optional credit may be $701 to $2,000 for 2026 (RSA 72:29-a, II), rising to a $2,500 maximum from April 1, 2027 (2026 N.H. Laws ch. 96). Manchester, Portsmouth and Salem: $2,000; Middleton: $1,000.
Who qualifies
The surviving spouse of a person killed or who died while on active duty in a listed war, conflict or combat zone, who lives in the home.
How to apply
File Form PA-29 with the town assessing office with the death certificate and proof of active-duty death.
Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b)
A credit off your tax bill. For tax year 2026 state law allows a standard credit of $50 or, if the town votes for it, an optional credit of $51 to $750 (RSA 72:28). Manchester gives $500; Portsmouth, Salem and Middleton give $750. The All Veterans Credit (if adopted) is a similar amount (Manchester $500, Portsmouth $750). You get one or the other, not both. From April 1, 2027 the optional maximum rises to $1,000 (2026 N.H. Laws ch. 96, HB 1494).
For surviving spouses: Standard/optional: veterans who served at least 90 days of active service in a listed war or conflict (WWII, Korea, Vietnam, Persian Gulf War from Aug. 2, 1990 onward, or any later conflict with an expeditionary or theater service medal) and were honorably discharged, or their spouse or surviving spouse; also veterans discharged because of a service-connected disability.
Who qualifies
NH residents (Manchester and Salem: at least 1 year before April 1) who own and live in the home on April 1. Standard/optional: veterans who served at least 90 days of active service in a listed war or conflict (WWII, Korea, Vietnam, Persian Gulf War from Aug. 2, 1990 onward, or any later conflict with an expeditionary or theater service medal) and were honorably discharged, or their spouse or surviving spouse; also veterans discharged because of a service-connected disability. All Veterans: any honorably discharged veteran with 90 days of active service who does not get the RSA 72:28 or 72:35 credit (towns must adopt it). Since July 2025 a veteran who gets the total-disability credit cannot also get either of these.
How to apply
File Form PA-29 with the town assessing office with your DD-214 or other discharge papers showing wartime service and character of discharge.
Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a)
A credit off your tax bill set by town vote: the optional credit may be $701 to $5,000 (raised from $4,000 by 2025 N.H. Laws ch. 15, HB 99, effective July 13, 2025). Manchester $2,000; Portsmouth 2026 $4,000; Middleton $4,000 from 2026. It replaces the other veterans' credits; you cannot stack them. Veterans who are 100% permanently and totally disabled (or double amputee, paraplegic or blind from service) and own a home adapted with a VA Specially Adapted Housing grant pay no property tax on the homestead (RSA 72:36-a).
For surviving spouses: Honorably discharged veterans with a total and permanent service-connected disability (or their surviving spouse).
Who qualifies
Honorably discharged veterans with a total and permanent service-connected disability (or their surviving spouse). Manchester asks for VA certification of a 100% total and permanent rating; Portsmouth notes the rating may be less than 100% if it is total and permanent.
How to apply
File Form PA-29 with the town assessing office with your DD-214 and a VA letter certifying your total and permanent service-connected disability (and SAH/SHA grant proof for the full exemption).
File Form PA-29 with the town assessing office with your DD-214 and a VA letter certifying your total and permanent service-connected disability (and SAH/SHA grant proof for the full exemption).
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
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Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for New Hampshire
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Questions about surviving spouses property tax breaks in New Hampshire
Who qualifies for property tax breaks for surviving spouses in New Hampshire?
Surviving Spouse Tax Credit (RSA 72:29-a): The surviving spouse of a person killed or who died while on active duty in a listed war, conflict or combat zone, who lives in the home. Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b): NH residents (Manchester and Salem: at least 1 year before April 1) who own and live in the home on April 1. Standard/optional: veterans who served at least 90 days of active service in a listed war or conflict (WWII, Korea, Vietnam, Persian Gulf War from Aug. 2, 1990 onward, or any later conflict with an expeditionary or theater service medal) and were honorably discharged, or their spouse or surviving spouse; also veterans discharged because of a service-connected disability. Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a): Honorably discharged veterans with a total and permanent service-connected disability (or their surviving spouse). Manchester asks for VA certification of a 100% total and permanent rating; Portsmouth notes the rating may be less than 100% if it is total and permanent.
Is there an income limit for surviving spouses' property tax breaks in New Hampshire?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in New Hampshire?
Surviving Spouse Tax Credit (RSA 72:29-a): April 15 of the tax year. Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b): April 15 of the tax year. Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a): April 15 of the tax year.
Do surviving spouses have to reapply every year in New Hampshire?
Surviving Spouse Tax Credit (RSA 72:29-a): One-time unless your situation changes. Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b): One-time (permanent application) unless your situation changes. Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a): One-time unless your situation changes.
Where do surviving spouses 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 Surviving Spouse Tax Credit (RSA 72:29-a): File Form PA-29 with the town assessing office with the death certificate and proof of active-duty death.
Can surviving spouses get more than one property tax break in New Hampshire?
Standard/Optional Veterans' Tax Credit (RSA 72:28) and All Veterans' Tax Credit (RSA 72:28-b): You get one or the other, not both. Since July 2025 a veteran who gets the total-disability credit cannot also get either of these. Service-Connected Total Disability Tax Credit (RSA 72:35) and total exemption for specially adapted homes (RSA 72:36-a): It replaces the other veterans' credits; you cannot stack them.