Improvements to Assist Disabled Persons

Exemption for Improvements to Assist Disabled Persons (RSA 72.37a)

Filing Deadline April 15th

Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate.

• Must be owner and resident of property on or before April 1st of the year of application.
• Improvements must assist a physically handicapped person, who also resides on such real estate, to propel himself
• If the exemption is granted it shall apply only in taxable years during which a person with a disability resided on the residential real estate for which the exemption is claimed on April 1, in any given year.