Disabled Exemption

Section 72:37-b Exemption for the Disabled.

Applications are accepted annually January through April 15th.

To Qualify:

  1. Applicant must be under 65 years of age on or before April 1st in the year which the exemption is claimed AND receiving Title II or Title XVI Social Security Disability benefits.
  2. Applicants must be a NH resident for 5 consecutive years on or before April 1st in the year which the exemption is claimed.
  3. Applicant or applicant’s spouse must have owned the property where exemption is claimed by April 1st individually or jointly, and it must be the applicant’s primary residence.
  4. If married, must have been married for at least 5 consecutive years on or before April 1st in the year which the exemption is claimed.
  5. Income from ALL sources not to exceed $41,000 for a single person or $55,000 if married. (The instructions link below identifies documentation you must provide with the application.)
  6. Total assets not to exceed $140,000, excluding the value of your residence.  (The instructions link below identifies documentation you must provide with the application.)


If an applicant qualifies for the exemption, $120,000 is deducted from the assessed value of the home before the tax rate is applied.


If you feel you qualify for the Disabled Exemption:

  1. Refer to these Instructions (2026 DISABLED EX APP INSTRUCTIONS.pdf) for additional information
  2. To assist with the determination of eligibility complete the Disabled Exemption Worksheet (2026 DISABLED EX APP.pdf) and a Permanent Application State form PA-29 (PA-29-2025 .pdf)
  3.  If the property is held in a trust or you have a life estate, a Statement of Qualification form PA-33 (pa-33-2016.pdf) must also be completed and the trust instrument provided