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 who are either over 65 or eligible for disability benefits under Title II or Title XVI of the Federal Social Security Act are eligible if they have owned the homestead they live in for at least 5 years in the case of an elderly applicant, or at least 1 year for a disabled applicant. The total of tax deferral 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



Must file the permanent application by March 1st. When the owner of a property subject to a tax deferral dies, the heirs, heirs-at-law, assignee or devisee shall have first priority to redeem the estate by paying in full the deferred taxes plus any interest due. If the heirs, heirs-at-law, assignees, or devisees do not redeem the property within 9 months of the date of death of the property owner, the municipality may commit the accrued amount of the deferral to the collector of taxes with a warrant signed by the assessing officials requiring him or her to collect it. When the owner of a property subject to a tax deferral sells or otherwise conveys the property, the owner or grantee shall pay in full the deferred taxes plus any interest due and the municipality shall provide recorded written release or satisfaction of the notice of tax deferral.


N.H. Rev. Stat. § 72:33; N.H. Rev. Stat. § 72:38-a (in effect for 2017)
Elderly and Disabled Tax Deferral Application View Archived Source

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