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Exemptions, Credits, and Deferrals

Info

For information regarding Tax Deferrals for the elderly and/or disabled, please contact the Alton Assessing Office.

Personal: Applications must be filed at the Assessment Office no later than April 15 after final notice of tax.

  • Veterans tax credit
  • Elderly exemption
  • Blind exemption

Exemptions/Credits:

Exemptions and Credits are available to residents of Alton. Any resident who may be eligible for an exemption for the first time must file a permanent application with the Assessing Department not later than April 15th of the current tax year.

Existing exemptions for veterans, blind and elderly will be continued automatically, based upon permanent applications already on file. Taxpayers must inform the Assessing Department of any change of status.

Disabled Veterans or widow of Disabled Veteran (RSA 72:35):

Any person who has been honorably discharged from the military service and who has a total and permanent service-connected disability, or the surviving spouse of such a person shall receive a yearly tax credit of $1,400 of property taxes on his residential property.

  • Exemption: $1,400 reduction of total real estate tax bill
  • Disability must be total and permanent service-connected injury (regardless of dates served)
  • Principle Residency – must be property in Alton and you must be living at the residence as your permanent place
  • Owner of the property on April 1st of application year
  • Apply with copy of letter from Veterans Administration certifying 100% total and permanent disability

Veteran’s or Veteran’s Widow Credit (RSA 72:28):

  • A credit of $500.00 from real estate tax bill
  • Honorable discharge from service
  • Applicant must apply with a copy of DD214 or equivalent
  • To obtain a copy of your DD-214 go to: www.archives.gov/veterans/military-service-records
  • Applicant must own property on April 1st of year of application
  • NH resident for 1 year prior to April 1st of the application year
  • Principle Residency – must be property in Alton and you must be living at the residence as your permanent place
  • Notify Assessor’s Office of any changes of address

Must be in armed service a minimum of 90 days during the following dates:

  • April 6, 1917 and November 11, 1918 (extended to April 1, 1920 for service in Russia)
  • December 8, 1941 and December 31, 1946 (including U.S. Merchant Marines)
  • June 25, 1950 and January 31, 1955
  • July 1, 1958 and December 22, 1961 if earned Vietnam service medal or expeditionary medal
  • December 22, 1961 and May 7, 1975
  • Vietnam conflict between December 22, 1961 to May 5, 1975 and July 1, 1958 to December 22, 1961
  • Any other war or armed conflict that has occurred since May 8, 1975, if earned expeditionary medal or theater of operations service metal
  • Gulf War if earned Liberation of Kuwait medal or Southwest Asia medal

NOTE: If you are receiving a Veterans Credit in any other Town, City or State, you are NOT eligible to receive the Veterans Credit in the Town of Alton.

Qualifying Awards for the Veterans Tax Credit
For Wars or Conflicts after May 8 1975

Any of the following medals shall be considered a “theater of operations service medal” for the purpose of qualifying a veteran for the Veterans Tax Credit in RSA 72:28:

  • Armed Forces Expeditionary Medal
  • Navy Expeditionary Medal
  • Marine Corps Expeditionary Medal
  • Southwest Asia Service Medal
  • Kuwait Liberation Medal
  • Kosovo Campaign Medal
  • Global War on Terrorism Expeditionary Medal

In addition, in the absence of evidence to the contrary, the award of the following individual decorations shall also be considered evidence of a veteran’s combat service and qualification for the Veterans Tax Credit:

  • Air Force Cross
  • Air Medal with “V” Device
  • Army Commendation Medal with “V” Device
  • Bronze Star Medal with “V” Device
  • Combat Action Ribbon
  • Combat Infantry Badge
  • Combat Medical Badge
  • Combat Aircrew Insignia
  • Distinguished Flying Cross
  • Distinguished Service Cross
  • Joint Service Commendation Medal with “V” Device
  • Medal of honor
  • Navy Commendation Medal with “V” Device
  • Navy Cross
  • Purple Heart
  • Silver Star

Current as of: 18 June 2004

The State Legislature passed (and Governor Benson signed into law) SB 531 with an effective date of July 23, 2004. This new law affects Veterans Property Tax Credit in RSA 72:28 by defining the term “theater of operations service medal” for any war or armed conflict that has occurred since 8 May 1975 as “any medal, ribbon or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the state veterans council with written notification to the department of revenue administration. The purpose of this letter is to provide a list of those medals, ribbons or badges that qualify a veteran for the property tax credit.

Many people have asked how those military members who served (or are currently serving) in Afghanistan or Iraq will qualify for the tax credit. They will eventually be awarded the Global War on Terrorism Expeditionary Medal, which is on the list of qualifying awards. We plan to update the list as often as necessary to keep it current and accurate. If anyone has any questions or comments, please refer them to Dennis J. Viola, Director of the NH State Veterans Council at (603) 624-9230.

Elderly and Disabled Tax Deferrals


For information regarding Tax Deferrals for the elderly and/or disabled, please contact the Alton Assessing Office.