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Veteran Property Tax Exemption — New Hampshire

New Hampshire has no statewide property tax — towns and cities set and collect it — so veteran relief here comes as credits and exemptions subtracted from your local bill: a standard $50 veterans' credit, town-adopted options that can reach $750 (rising to $1,000 in 2027), a $700 credit for total and permanent service-connected disability that towns may raise as high as $5,000, and a full homestead exemption for the most severely disabled veterans whose homes were specially adapted with a VA grant.

Who qualifies

For the standard veterans' credit (RSA 72:28): a New Hampshire resident who is a veteran under RSA 21:50 and served at least 90 days on active service, honorably discharged or separated — or the spouse or surviving spouse of such a resident. For the disability credit (RSA 72:35): a veteran with total and permanent service-connected disability, a double amputee, or a paraplegic from service-connected injury (or the surviving spouse). For the full exemption (RSA 72:36-a): 100% permanently and totally disabled as prescribed in 38 C.F.R. 3.340 (including total disability based on individual unemployability), a double amputee, or blindness of both eyes with visual acuity of 5/200 or less, from service connection

Benefit

RSA 72:28: standard veterans' tax credit of $50, or a town-adopted optional credit from $51 up to $750 — rising to up to $1,000 effective April 1, 2027. RSA 72:35: standard credit of $700 for service-connected total disability, or a town-adopted optional credit from $701 up to $5,000. RSA 72:36-a: full exemption from all taxation on the homestead, for veterans whose home was specially adapted through a VA Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant (or bought with the proceeds of such a home)

How to apply

File a permanent application with your town's selectmen or assessors by April 15 preceding the setting of the tax rate, on Form PA-29 (signed under penalty of perjury), with Form PA-33 as the statement of qualification. The permanent application keeps the credit in place in later years as long as you do not change residence; if you move, file an amended application by December 1

Watch out

Each town chooses whether to adopt the optional amounts and how much within the statutory range, so the same rating can produce different relief in two towns. HB 99 (effective July 13, 2025) changed how the optional RSA 72:35 credit interacts with the others: beginning with the April 1, 2026 tax year, a veteran who takes the optional service-connected disability credit cannot also take the credits under RSA 72:28, 72:28-b, or 72:28-c, or the RSA 72:36-a exemption. The optional credit replaces them rather than adding to them — so compare the options before you choose

How it works

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Not yet rated? Start there

Every one of these programs hinges on a VA service-connected rating. If you have not filed a claim, that is the starting point — a free, VA-accredited VSO (DAV, American Legion, VFW) will file it for you at no cost. A higher rating unlocks not just property-tax relief but healthcare, income benefits, and — for business owners — SDVOSB contracting eligibility.

Official sources

New Hampshire General Court — RSA 72:28 Standard and Optional Veterans' Tax Credit: https://www.gc.nh.gov/rsa/html/V/72/72-28.htm
New Hampshire General Court — RSA 72:35 Tax Credit for Service-Connected Total Disability: https://www.gc.nh.gov/rsa/html/V/72/72-35.htm
New Hampshire General Court — RSA 72:36-a Certain Disabled Veterans: https://www.gc.nh.gov/rsa/html/V/72/72-36-a.htm
New Hampshire General Court — RSA 72:28-c Optional Tax Credit for Combat Service: https://www.gc.nh.gov/rsa/html/V/72/72-28-c.htm
New Hampshire General Court — RSA 72:33 Application for Exemption or Tax Credit: https://www.gc.nh.gov/rsa/html/V/72/72-33.htm
New Hampshire Department of Revenue Administration — Exemptions and Veterans' Tax Credits: https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/inline-documents/sonh/municipal-property/statutory-overview-of-veterans-tax-credits-exemption.pdf

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