Veterans' Tax Credit Eligibility Requirements

Applications accepted after January 1, 2023       -      Deadline to apply is April 15, 2023 

RSA 72:28, 72:28-b, 72:29-a, 72:35, 72:36-a

1. Must be owner of the property and the owner’s primary residence as of April 1^st. 
2. Includes persons who have equitable title or beneficial interest for life in the subject property.      
3. For RSA’s 72:35, 72:29-a and 72:36-a applicant shall have been a resident of the municipality on April 1^st  of the year in which the credit is claimed.
4. For RSA’s 72:28 and 72:28-b, must be a resident of the State of New Hampshire for one year preceding April 1^st of the year in which the credit is claimed.
5. Owner must file a permanent application with the Windham Assessing Office after January 1^st and no later than April 15^th.

Category A – RSA 72:28 Standard and Optional Veterans' Tax Credit ($500 deducted annually from tax bill)

• Every resident of this state who served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict listed below and was honorably discharged, or an officer honorably separated from service; or the spouse or surviving spouse of such resident.
• A member of National Guard or Reserve provided that Title 10 training was for active duty.
• A veteran of Allied Forces, otherwise qualified as above, who was a citizen of the United States or resident of New Hampshire at time of entry and served on active duty in the armed forces of any of the governments associated with the United States.
• Husband and wife, each qualifying for a tax credit, are each entitled to receive a tax credit upon their residential real estate (Must provide Marriage Certificate).

Category B – RSA 72:35 Service-Connected Total Disability ($4,000 deducted annually from tax bill)

• Every resident of this state who has been honorably separated from the armed forces and who has total and permanent service-connected disability; or the surviving spouse of such resident.

Category C – RSA 72:29-a Surviving Spouse ($2,000 deducted annually from tax bill)

• The surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States.

Category D – RSA 72:36-a Certain Disabled Veterans (Exempt from all taxation on homestead)

• A Veteran who is 100% totally and permanently disabled from service-connected disability and double amputee, or paraplegic or blindness of both eyes and owns a specially adapted homestead acquired with the assistance of the Veterans’ Administration; or person’s surviving spouse.

Category E – RSA 72:28-b All Veterans' Tax Credit ($500 deducted annually from tax bill)

• Every resident of this state who served not less than 90 days in the armed forces of the United States and was honorably discharged, or an officer honorably separated from service; or the spouse or surviving spouse of such resident.
• A member of the National Guard or Reserve provided that Title 10 training shall be included as service for active duty.
• Provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or 72:35.
• Husband and wife, each qualifying for a tax credit, are each entitled to receive a tax credit upon their residential real estate (Must provide Marriage Certificate).

Documents Required for Application

• Department of Defense Form DD214 (Discharge Paper) or its equivalent.
• Summary of Benefits Letter verifying permanent and total service-connected disability.
• If your property is in a Trust, a copy of your Trust must be provided to this office so that it can be reviewed (to determine that you retained ‘life or beneficial interest’, or are an ‘equitable title holder’ or retained a ‘life estate’). This is a State requirement (RSA 72:33, V).
• A copy of your valid driver’s license or non-driver’s ID.