Other Tax Relief

All real estate interests are taxable unless specifically exempted by statute. See RSA 72:6. Some organizations may qualify for a religious, educational or charitable exemption. Other exemptions and credits pertain to individuals. The BTLA (like Superior Court) has authority to decide appeals involving property tax exemptions, deferrals and credits. See RSA 72:34-a and the board's rules under Tax 204.

Exemptions & Credits

The applicant must first apply in writing to the municipality by filing a Form A-9, providing the necessary information by April 15. If denied by the municipality, the applicant may appeal to the BTLA (or Superior Court) in writing before September 1.

"Institutional" Exemptions

• Religious (RSA 72:23, III)
• (RSA 72:23, IV)
• Charitable (RSA 72:23, V)

How to File:

• A-9 List of Real Property - File with municipality by April 15
• A-12 Financial Statement - File with municipality by June 1 (Charitable only)
• Appeal with BTLA (or Superior Court) by September 1 after Notice of Tax* (all Institutional Exemptions)

"Personal" Exemptions or Tax Credits

Please contact your municipality for information, including which exemptions they have adopted and the appropriate application forms.

• Non-Profit Housing Project Pilot (RSA 72:23-K)
• Standard & Optional Veterans' Tax Credit (RSA 72:28)
• All Veterans' Tax Credit (RSA 72:28-b)
• Optional Tax Credit for Combat Service (RSA 72:28-c)
• Surviving Spouse Tax Credit (RSA 72:29-a)
• Tax Credit for Service-Connected Total Disability (RSA 72:35)
• Certain Disabled Veterans Exemption (RSA 72:36-a)
• Exemption for the Blind (RSA 72:37)
• Exemption for Improvements to Assist Persons with Disabilities (RSA 72:37-a)
• Exemption for the Disabled (RSA 72:37-b)
• Exemption for Aviation Facilities (RSA 72:38)
• Exemption for Deaf or Severely Hearing Impaired Persons (RSA 72:38-b)
• Elderly Exemption (RSA 72:39-a)
• Exemption for Solar Energy Systems (RSA 72:62)
• Exemption for Wind-Powered Energy Systems (RSA 72:66)
• Exemption for Woodheating Energy Systems (RSA 72:70)
• Pilot for Renewable Generation Facilities (RSA 72:74)
• Pilot for Combined Heat and Power Agricultural Facilities (RSA 72:74-a)
• Commercial and Industrial Construction Exemption (RSA 72:83)
• Electric Energy Storage Systems Exemption (RSA 72:86)
• Exemption for Renewable Generation Facilities and Electric Energy Storage Systems (RSA 72:87)

How to File:

• File application with Municipality by April 15
• Appeal with BTLA (or Superior Court) by September 1 after Notice of Tax*

Residence in an Industrial or Commercial Zone

The owner of record of any residence located in an industrial or commercial zone may apply on a form prepared by the municipality for a special appraisal of the residence (See RSA 75:10 and 14).

How to File:

• File application with municipality by April 15
• File appeal by letter with BTLA (or Superior Court) within 30 days from municipal decision on the application, including a $40.00 filing fee.

Low & Moderate Income Homeowners State Property Tax Relief

The form to apply for Homeowners State Property Relief is the DP-8. If you have already applied for Homeowners State Property Tax Relief pursuant to RSA 198:60, and have been denied such relief, or had such relief adjusted by the Department of Revenue Administration, you may appeal the decision to the BTLA.

How to File:

You must file such an appeal within 30 days of the date of denial or adjustment.

There is no form to file for this specific appeal or filing fee, however, appeals should be made in writing to the BTLA. The following is a list of information to be included with a Homeowners State Property Tax Relief Appeal:

• a copy of the Notice of Adjustment or Denial;
• a copy of the most recent deed that establishes ownership of the property; and
• a copy of the Assessment Record Card for the property.

The appeal letter should clearly state the reason for the appeal. There is no filing fee required when filing a Low and Moderate Income Homeowners Property Tax Relief appeal. For more information: Low & Moderate Income Homeowners Property Tax Relief

Tax Deferral

A resident property owner may apply for a tax deferral in accordance with RSA 72:38-a if the person:

(a) Is either at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled; and
(b) Has owned the homestead for at least 5 consecutive years if the person qualifies as an elderly applicant, or has owned the homestead for at least one year if the person qualifies as a disabled applicant; and
(c) Is living in the home.

How to File:

• File application with municipality by March 1 after Notice of Tax*
• File appeal with BTLA with a $65.00 filing fee (or Superior Court) by September 1 after Notice of Tax*

* "Notice of Tax" means the date the municipality mails the owner the tax bill.

Filing Procedure

To file any of these appeals with the BTLA, please complete the appeal form, include a filing fee (by check or money order - no credit card payments) in the amount of $65 made payable to "Treasurer, State of NH" and mail or hand deliver to:

State of New Hampshire
Board of Tax and Land Appeals
107 Pleasant Street, Johnson Hall
Concord, NH 03301

Please note: the BTLA does not accept appeals filed by any electronic means. For additional assistance, please contact our office at (603) 271-2578.