The Board of Assessors may annually grant a person qualified under this paragraph a tax lien for all or part of the taxes due, plus annual interest at five percent (5%) if in their opinion the tax liability causes the taxpayer an undue hardship or possible loss of the property. The total of tax liens on a particular property shall not be more than 85 percent of its equity value. Read the Tax Deferral for Elderly and Disabled (RSA 72:38-a).
Disabled: owned homestead for at least one year.
Elderly: owned homestead for at least 5 consecutive years.
The deadline for applications is March 1 following the final tax bill.