Certain Disabled Veterans Exemption

Credit Amount:  Property tax exemption on homestead.

Filing Deadline:  April 15th

Qualifications:

• Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead, provided that the person or officer:
• Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability (regardless of dates served); or
• Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or
• Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection.
• Resident of New Hampshire as of April 1st of the year in which the exemption is claimed.
• Owner of property on April 1st of application year, which must be principal place of abode.

Documents Required:

• “Certificate of Release or Discharge of Active Duty” form DD-214, Member 4 outlining character of service (or equivalent depending upon which branch of service was served) or Veteran State Council Approved Document.
• Documentation from the Department of Veteran’s Affairs verifying disability rating to be totally and permanently disabled due to service-connected injury.
• If blind, letter from NH Department of Education stating visual acuity.
• Documentation that the homestead has been specially adapted through the assistance of the Veterans Administration, or documentation that the homestead was acquired with the proceeds from a sale of such a homestead.
• Photo ID
• If your property is held in a trust, you must submit a PA-33 “Statement of Qualification” form and submit a copy of your trust document indicating that you own equitable title or beneficial interest for life in the property.
• A copy of the marriage and death certificates if you are applying as the spouse of a veteran.
• Additional supporting documentation may be required upon review.
• An application will be filled out at time of submittal.

Note: 

• If you are receiving a Veteran’s credit/exemption in any other Town, City or State, you are NOT eligible to receive a Veteran’s credit/exemption in Durham.  This exemption is listed in RSA 72:36-a of the State statutes.

Notify the Assessor's Office at tcutler@ci.durham.nh.us with any changes of address as that may necessitate re-applying for this credit.