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Elderly & Disabled Tax Deferral Program (RSA 72:38-a)
Any resident property owner may apply for a tax deferral if the person:
Is either at least 65 years old or eligible under Title II or Title XVI of the federal Social Security Act for benefits of the disabled; and
Tax deferral may be granted for all or part of taxes due.
Annual Interest
Annual interest of 5% accrues. Total tax deferrals shall not be more than 85% of assessed value of a property.
Undue Hardship or Possible Property Loss
Tax deferral may be granted, if in the opinion of the Board of Selectmen, the tax liability causes the taxpayer an undue hardship or possible loss of the property.
Additional Details