Elderly Exemption

Section 72:39-a Conditions for Elderly Exemption.

Applications are accepted annually, January through April 15th.

To Qualify:

  1. Applicant must be 65 years of age or older, on or before April 1st in the year in which the exemption is claimed.
  2. Applicant must be a NH resident for 3 consecutive years on or before April 1st in the year in 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 in which the exemption is claimed.
  5. If the applicant received a transfer of real estate from a person under the age of 65, related to him by blood or marriage, within the preceding 5 years, no exemption shall be allowed per RSA 72:40-a, Limitations.
  6. 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.)
  7. 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 the amount of the exemption is deducted from the assessed value of the home before the tax rate is applied, the value of the exemption is determined by age:

  • Ages 65-74 will have $120,000 deducted from the assessed value
  • Ages 75-79 will have $140,000 deducted from the assessed value
  • Ages 80 or older will have $245,000 deducted from the assessed value


If you feel you qualify for the Elderly Exemption:

  1. Refer to these Instructions (2026 ELDERLY EX APP INSTRUCTIONS.pdf) for additional information
  2. To assist with the determination of eligibility complete the Elderly Exemption Worksheet (2026 ELDERLY 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