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New Hampshire Property Tax Relief and Local Exemptions

New Hampshire tax relief pathways that may apply to caregiver households, including the Low and Moderate Income Homeowners Property Tax Relief program and locally adopted property tax exemptions or credits for older adults, people with disabilities, people who are blind or deaf, and veterans.

New Hampshire does not have a broad wage income tax, so caregiver-relevant tax relief is mainly property-tax based. The Low and Moderate Income Homeowners Property Tax Relief program provides a rebate of all or part of the State Education Property Tax for eligible homeowners who own a qualifying homestead, lived there on April 1 of the claim year, and meet household income limits. Current statutory income limits are $37,000 or less for a single person and $47,000 or less for a married person or head of a New Hampshire household. Claims are filed with the New Hampshire Department of Revenue Administration, generally during the May 1 through June 30 filing window. New Hampshire law also permits local property tax exemptions or credits for older adults, people with disabilities, people who are blind or deaf, and veterans; amounts and adoption details vary by municipality.

Questions to ask the program

These are questions to ask the program, not a verdict on your eligibility. Confirm the current rules directly with the program.

  • Does the person receiving care live in New Hampshire? — Residency is usually the first thing a program checks.
  • Which tax year does this apply to, and what form claims it?
  • Does your employer already offer this, and have they told staff? — Some credits are claimed by the employer, not by you — asking is the move.

Services

New Hampshire does not have a broad wage income tax, so caregiver-relevant tax relief is mainly property-tax based. The Low and Moderate Income Homeowners Property Tax Relief program provides a rebate of all or part of the State Education Property Tax for eligible homeowners who own a qualifying homestead, lived there on April 1 of the claim year, and meet household income limits. Current statutory income limits are $37,000 or less for a single person and $47,000 or less for a married person or head of a New Hampshire household. Claims are filed with the New Hampshire Department of Revenue Administration, generally during the May 1 through June 30 filing window. New Hampshire law also permits local property tax exemptions or credits for older adults, people with disabilities, people who are blind or deaf, and veterans; amounts and adoption details vary by municipality.

How to apply

Use the official program page for application details: official program page.

  • cdctc (companion): No New Hampshire state income-tax child/dependent care credit was identified; federal CDCTC may still apply.
  • eitc (companion): No New Hampshire state EITC was identified because New Hampshire does not impose a broad wage income tax.