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 consecutive years in the case of an elderly applicant or at least 1 year for a disabled applicant. The total 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



Applicants 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 the deferred taxes plus any interest due in full. 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 the deferred taxes plus any interest due in full, and the municipality shall provide a 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 2022)
Elderly and Disabled Tax Deferral Application Form PA-30 (2019)
[https://www.revenue.nh.gov/forms/documents/pa-30-ext-print.pdf Accessed 02/16/2023]
View Archived Source
New Hampshire Department of Revenue Administration, Forms and Instructions - Exemption & Tax
[https://www.revenue.nh.gov/forms/exempt-credit.htm Accessed 02/16/2023]
View Archived Source

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