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Disabled Exemption


The Disabled Exemption under RSA 72:37-b, is for persons who are receiving Social Security Disability benefits under Title II or Title XVI of the Federal Social Security Act.  The requirements are as follows:
Must have been a resident of NH for at least 5 years preceding April 1st of the year of application.

Must own real estate individually, jointly, or if the real estate is owned by his or her spouse, they must have been married and living together for at least 5 years.  If the applicant is the true and lawful  Beneficial Owner of a Trust that qualifies under the same guidelines as any other property owner, the Assessor requests a copy of the trust agreement pertaining to the real estate delineating the terms.

Must apply by April 15th of the tax year.

Must have a net income of less than $38,000 if single (including Social Security) or if married, a combined income of less than $58,000.

Net Income defined is: income from any source, including earnings, social security or pension, EXCLUDING ONLY:  1.  Life insurance received on the death of an insured, in the year that it is received; 2.  Expenses and costs in the course of conducting a business enterprise; 3.  Proceeds from the sale of assets in the year they are received.

Must own nets assets of less than $250,000, whether single or married, excluding the value of the person’s actual residence and the land upon which it is located up to the greater of 2 acres or the minimum single family residential lot size specified in the local zoning ordinance.