- Your Government
- Assessing Division
- Exemptions, Credits & Deferrals
Exemptions, Credits & Deferrals
The following tax exemptions, credits, and deferrals are allowed by statute and have been adopted by the Lebanon City Council. Applications must be filed by April 15th and not afterward for the current tax year. If you have questions or concerns, please contact the Assessing Office.
Please note the following:
- Change of Residence: In the event that a property owner who receives an exemption and/or credit sells his property and purchases another at a later date within Lebanon, or moves to another property owned by him, the property owner has the responsibility of notifying the Assessing office in order to continue receiving the exemption or credit. A new eligibility application will be requested by the Board of Assessors.
- Deadlines: Form PA-29 must be filed by April 15th, and not afterward, for the current tax year. The assessing officials have until July 1st, to send notice of their decision. Failure of the assessing officials to respond shall constitute a denial of the application. A late response or a failure to respond by assessing officials does not extend the appeal period.
- Appeal Procedure: If an application for a property tax exemption or tax credit is denied by the town/city, an applicant may appeal in writing on or before September 1st following the date of notice of tax under RSA 72:1-d to the New Hampshire Board of Tax and Land Appeals (BTLA) or to the Superior Court. A late response or a failure to respond by assessing officials does not extend the appeal period. Forms for appealing to the BTLA may be obtained from the NH BTLA website at NH.gov/BTLA; or their office at 107 Pleasant Street, Concord, NH 03301; or by calling 603-271-2578. Be sure to specify EXEMPTION APPEAL.
Exemptions, Credits, and Deferrals
Blind Exemption Program
The Blind Exemption program is a property tax relief program for residents that are visually impaired. The exemption reduces the taxable value of the real estate of qualifying residents.
Elderly/Disabled Tax Deferral
The Board of Assessors may annually grant a person qualified under this paragraph a tax lien for all or part of the taxes due.
Elderly Exemption Program
The Elderly Exemption is a property tax relief program for residents over the age of 65. The exemption reduces the taxable value of the real estate of qualifying residents.
The Board of Assessors may abate for good cause in those instances where it is deemed that a taxpayer is unable to pay all or a portion of his taxes.
Low & Moderate Homeowners Property Tax Relief
The NH Low & Moderate Income Homeowners Property Tax Relief Program is designed to lessen the economic burden of the State Education Property Tax on certain at-risk taxpayers.
Solar Energy Systems
In this subdivision "solar energy system'' means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container.
Veterans Tax Credit
The Veterans’ Tax Credit is a program for Lebanon’s veterans and/or their spouses.
In this subdivision "wind-powered energy system'' means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.
Woodheating Energy System
In this subdivision "woodheating energy system'' means a wood burning appliance designed to operate as a central heating system to heat the interior of a building.