Veterans' Tax Credits

Applications are accepted annually, January through April 15th.

 

Veterans’ Tax Credit (Section 72:28 Standard and Optional Veterans' Tax Credit.) 

This credit is $750 off the annual tax bill for qualified applicants.

Qualification Requirements:

  1. Must be a NH resident for at least 1-year preceding April 1st, in the year the tax credit is claimed and
  2. Has served not less than 90 days on active service in the armed forces in any qualifying war or conflict, or if continuing to serve (having served four or more years) and
  3. Was Honorably discharged (Note: Under Honorable Conditions does not qualify), OR the spouse or surviving unremarried spouse and
  4. As of April 1st, in the year they are applying for the credit, the applicant must be the owner of the property AND it must be the applicant’s primary residence.

 

All Veterans’ Tax Credit (Section 72:28-b All Veterans' Tax Credit.)

This credit is $750 off the annual tax bill for qualified applicants.

Qualification Requirements:

  1. Must be a NH resident for at least 1-year preceding April 1st, in the year the tax credit is claimed and
  2. Has served not less than 90 days on active service in the armed forces or if continuing to serve (having served four or more years) and is NOT eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35 and
  3. Was Honorably discharged (Note: Under Honorable Conditions does not qualify), OR the spouse or surviving unremarried spouse and
  4. As of April 1st, in the year they are applying for the credit, the applicant must be the owner of the property AND it must be the applicant’s primary residence.


Surviving Spouse Tax Credit (Section 72:29-a Surviving Spouse.)

This credit is $2,000 off the annual tax bill for qualified applicants.

Qualification Requirements:

  1. Must be a NH resident
  2. Must be a surviving unremarried spouse of a person who was killed or died while on active duty in a qualifying war or conflict, so long as they have not remarried

 

Service-Connected Total Disability Tax Credit (Section 72:35 Tax Credit for Service-Connected Total Disability.)

This credit is $2,000 off the annual tax bill for qualified applicants.

Qualification Requirements:

  1. Must be a NH resident by April 1st, in the year the tax credit is claimed and
  2. Was Honorably discharged (Note: Under Honorable Conditions does not qualify), AND must be totally and permanently disabled due to their service-connected disability, OR is a double amputee or paraplegic because of service-connected injury OR
  3. The surviving unremarried spouse of such person AND
  4. As of April 1st, in the year they are applying for the credit, the applicant must be the owner of the property AND it must be the applicant’s primary residence.

 

Certain Disabled Veterans’ Tax Exemption (Section 72:36-a Certain Disabled Veterans.)

If an applicant qualifies, they shall be exempt from all taxation on the homestead.

Qualification Requirements:

  1. Has been discharged under conditions other than dishonorable
  2. Owns a specially adapted homestead which has been acquired with the assistance of the VA or the proceeds from the sale of any previous homestead which was acquired with the assistance of the VA
  3. Is 100% permanently and totally disabled or is a double amputee or paraplegic or has blindness of both eyes as a result of service connection OR
  4. The surviving unremarried spouse of such person


If you feel you qualify for a veterans’ property tax credit/exemption:

  1. Complete a Permanent Application State form PA-29 (PA-29-2025.pdf) and submit
    1. Discharge papers, Form DD-214, showing an Honorable discharge, service dates and any qualifying medals.
    2. Summary of Benefits letter to verify permanent and total service-connected disability
  2. 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 trust instrument provided
  3. A copy of your driver’s license.