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Veterans Tax Credit

UPDATE: In 2022, the passage of HB 1667 expands the eligibility to active duty service persons as defined by RSA 21:50: “An individual who served in the United States armed forces for more than 4 years and continues to serve ; or (2) Has been discharged or released from duty in the United States armed forces with: (A) An honorable discharge; or (B) An uncharacterized discharge based on a service connected injury, illness, or disability, who served in any active duty status AND who continue to serve, qualify for the veterans' property tax credits.” 

 

Veterans Tax Credit

If you are receiving a tax credit from any other town, city or state you are not eligible to receive a tax credit from Merrimack.

It is the responsibility of the taxpayer to properly apply for any tax credit. Application for tax credits must be filed with the Assessing department on or before April 15th

 ***IMPORTANT***

Notify the Assessor’s Office of any address changes to insure tax credits are applied to your current residence and for accurate mailing of tax bills.  Tax credits will be transferred to the new property for the following April 1st.  

Veterans or Veterans Widow Credit (RSA 72:28)

  • Must own property on April 1st
  • Must be NH resident for 1 year prior to April 1st
  • Must be principal place of abode / residential property
  • Must notify Assessor’s Office of any change of address
  • Must file permanent application by April 15

***Services dates and characterization of discharge can only be verified by reviewing the DD214 (copy #4). 

Summary of Tax Credit Information:
Must be in the Armed Services a minimum of 90 days during the following dates:
1. World War I - April 6, 1917 - November 11, 1918 (extended to April 1, 1920 for service in Russia)
2. World War II - December 7, 1941 - December 31, 1946 (including US Merchant Marines)
3. Korean Conflict -June 25, 1950 - January 31, 1955
4. July 1, 1958 - December 22, 1961, if earned Vietnam service medal or expeditionary medal
5. Vietnam Conflict - December 22, 1961 - May 7, 1975
6. Any other war or armed conflict that has occurred since May 8, 1975, if earned expeditionary medal or theater of operations service medal.
7. Persian Gulf War between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law.
8.  Other qualifying awards and medals for veterans tax credit for any other wars or armed conflict that has occurred since May 8, 1975 and in which the resident earned an armed forces expeditionary medal or theater of operations service medal. See list & discharge forms at website: http://www.revenue.nh.gov/mun-prop/property/exemptions-tax-credits.htm then click on either Veterans Medals list or Veterans Qualifying Discharge Papers.

Honorable discharge from service - will be verified by DD-214 copy #4 (or equivalent) with date of entry and date of discharge from ACTIVE duty.

Credit: $500.00 reduction off real estate tax bill

EFFECTIVE: 4/1/07

All Veterans' Tax Credit. (72:28-b)


I. A town or city may adopt or rescind the all veterans' property tax credit  granted under this section by the procedure in RSA 72:27-a.


II. The credit granted under this section shall be the same as the amount of the standard or optional veterans' tax credit in effect in the town or city under RSA 72:28. A town or city with an existing standard or optional veterans' tax credit under RSA 72:28 prior to August 18, 2016, adopting the credit under this section, may phase in the amount of the all veterans' tax credit over a 3-year period to match the standard or optional veterans' tax credit.


III. The all veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property.


IV. A person shall qualify for the all veterans' tax credit if the person is a resident of this state who served not less than 90 days on active service 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, provided that Title 10 training for active duty by a member of a national guard or reserve shall be included as service under this paragraph; provided however that the person is not eligible for and is not receiving a credit under RSA 72:28 or RSA 72:35.

Credit: $500.00 reduction off real estate tax bill

Effective 4/15/2018

 Disabled Veteran or Widow of Disabled Veteran  or Surviving Spouse RSA 72:35

  • Disability must be service connected and 100% total and permanent
  • Must be the applicant's residential property
  • Must be the owner of record on April 1st of application year
  • Must apply with copy of letter from Veterans Administration certifying 100% disability, total and permanent

Credit: $4,000 reduction off real estate tax bill

Effective: 11/21/2019