Elderly and Disabled Tax Deferral

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Elderly and Disabled Tax Deferral (RSA 72:38-a)

Any resident property owner may apply for a tax deferral if they:
• are either at least 65 years old or eligible under Title II or Title XVI of the Federal Social Security Act for benefits for the disabled; and
• have owned the homestead for at least 5 years; and
• are living in the home.
The completed Form PA-30 shall be filed by March 1st following the date of notice of tax. Example: If you are applying for an exemption from your 2023 property taxes, which are due no earlier than December 1, 2023, then you have until March 1, 2024.

The assessing officials may annually grant a person qualified under this paragraph a tax deferral for all or part of the taxes due,plus annual interest at 5 percent, if in their opinion the tax liability causes the taxpayer an undue hardship or possible loss of the property. The total of tax deferrals on a particular property shall not be more than 85 percent of its equity value.
A tax deferral shall be subject to any prior liens on the property and shall be treated as such in any foreclosure proceedings.
If the property is subject to a mortgage, the owner must have the mortgage holder's approval of the tax deferral. Such approval does not grant the town a preferential lien.