New Hampshire Property Tax Deferral for Elderly/Disabled

NH Department of Revenue Administration

Available Property Tax Relief

About This Program

Allows seniors 65+ and persons with disabilities to defer annual property tax payments. Creates a lien on the property; deferred taxes plus 5% annual interest due when property is sold or owner passes.

Defers property tax liability; interest accrues at 5% annually

Key Details

  • Defers annual property tax payments
  • Must be age 65+ or disabled
  • 5% annual interest rate
  • Lien placed on property
  • Due when property sold or transferred

How to Apply

Deadline: March 1 annually

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