Exemptions

The board has authority to decide appeals involving property tax exemptions, tax deferrals and tax credits. See RSA 72:34-a and the board’s rules under PART Tax 204.

Some pertain to organizations such as those who may qualify for a religious, educational or charitable exemption. See, e.g., RSA 72:23, III, IV and V. Others pertain to individuals, such as those who may qualify for a veteran’s tax credit under RSA 72:28, a disability tax exemption under RSA 72:37-a, an elderly exemption under RSA 72:39-a or an elderly or disabled tax deferral under RSA 72:38-a.

In general, the applicant must first apply in writing to the municipality, providing the necessary information, and then, if not satisfied with the decision, appeal to the board in writing before September 1 following the notice of tax date. See RSA 72:34-a.

The information requirements are specific to each exemption, deferral or credit. For example, religious, educational and charitable organizations must file, on or before April 15, a list of all property for which an exemption is claimed. See RSA 72:23-c. (This form is known as the A-9.)

A charitable organization must also file with the municipality by June 1 “a statement of its financial condition for the preceding fiscal year and such other information as may be necessary to establish its status and eligibility for tax exemption.” See RSA 72:23, VI. (This form is known as the A-12.)

Taxpayers who have specific questions should contact their local municipality.

A-9 List of Real Estate (Revised March 2007)
A-12 Financial Statement (Revised March 2007 )
Exemption, Deferral or Tax Credit Appeal (Revised April 2009)

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