Local Option Deferral for Elderly and Disabled Persons


New Hampshire



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The benefit is a local option deferral of all or part of taxes due in cases where assessing officials believe the tax burden imposes undue hardship or a possible loss of property. The interest rate on deferred taxes is 5%.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Principal Residence

Other Criteria

Description of Eligibility Criteria

Individuals that are either over 65 or eligible for disability benefits under Title II or Title XVI of the Federal Social Security Act are eligible provided that they are living in the home and have owned the homestead for at least 5 years in the case of an elderly applicant, or at least 1 year in the case of a disabled applicant. The total of tax deferrals on a particular property cannot exceed 85% of the equity value and if the property is subject to a mortgage, the owner must have the mortgage owner’s approval prior to securing a deferral.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID




N.H. Rev. Stat. § 72:33 (in effect for 2007); N.H. Rev. Stat. § 72:38-a (in effect for 2007)

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