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Taxpayer Application Information

Exemptions, Deferrals, & Credits

Applications for all exemptions, tax deferrals (formerly the elderly & disabled tax lien), and tax credits must be made no later than April 15th, preceding the setting of the tax rate ( RSA 72:33). The taxpayer must be qualified for the exemption, deferral, or credit as of April 1st of the tax year claimed. The financial qualifications will be judged as of the time the application is filed. The Assessing Officials are to provide a written decision.

Abatements

Applications for abatements must be made by March 1st following the notice of the tax. The Assessing Officials are to grant or deny the abatement by July 1st. The taxpayer may appeal the denial of an abatement to the Board of Tax & Land Appeals or to Superior Court, but not both, by September 1st. These dates are adjusted if the tax bills are mailed after December 31st.

Important Dates

  • March 1st: Last day to file for abatements for the upcoming tax year.
  • April 15th: Last day to file application for property tax exemption, credit, or deferral for the upcoming tax year.
  • April 15th: Last day for religious, educational, and charitable organizations to file annual list of all exempt property with assessing officials. Refusal to file may be grounds for denial.
  • April 15th: Last day to file application for “Current Use” for the upcoming tax year.