Tax Deferral for Elderly and Disabled (RSA 72:38a)

Filing Deadline MARCH 1

  • Must be at least 65 years of age or eligible under Title II or Title XVI of the Social Security Act for benefits for the disabled. Must apply on or before March 1 following date of notice of tax.
  • Must have owned the homestead for at least 5 years.
  • Must be living in the home.
  • Must have mortgage holder's (if any) approval.
  • Must apply each year.
  • The total tax deferrals on a particular property shall not be more than 85 percent of its equity value.