City of Manchester, NH Official Website

Elderly Exemption

  1. Upon approval of qualifications for the elderly exemption the water & sewer departments will automatically be notified.
  2. If you feel you qualify for an exemption, fill out the Elderly Exemption Application then schedule an appointment with our office.
  3. Print and sign the Elderly Exemption Certification Affidavit.
To qualify you must be:
  • The owner of record on or before April 1st
  • A resident of  NH for 3 consecutive years on or before April 1st
  • If real estate is owned by a spouse, they must have been married for 5 consecutive years on or before April 1st
  • 65 years of age on or before April 1st
  • Must reside at property where exemption is claimed
  • Applicants owning fractional property interest can receive a tax credit and/or exemption in proportion to their percentage of ownership interest
  • If a property is held in a trust or a life estate, the applicant is required to complete a PA-33 form
Total income from all sources including any retirement income and Social Security:
  • Single person cannot exceed $37,000 per year
  • Married person cannot exceed $50,000 per year

Asset qualifications will include any assets on the date of your application

Total allowed assets of $90,000 for single taxpayers and $115,000 for married taxpayers, excluding the value of your dwelling unit:
  •  Include all personal property such as cars, trucks, RV’s, trailers, antiques, furniture & jewelry.
  • Checking and Savings account balances.
  • CD’s, IRA’s, mutual funds, stocks, bonds, annuities, life insurance policies, money market etc.
  • Any other real estate owned anywhere (individually, jointly, in common, fractional) including land, mobile homes, condos, timeshares etc.
  • Other assets tangible or intangible less any indebtedness.
You must provide the following (if filed):
  • Property Tax Inventory Forms filed in any other town
  • Federal income tax form with W2’s attached including all 1099 forms
  • State Interest and Dividends Tax Forms
  • 3 months of statements for checking and/or savings accounts
  • Statements for CD, IRA, 401K, stocks and/or bonds, life insurance policies, money market, etc
  • Statements of Social Security income and/or statement of VA benefits
  • Copy of the Trust if property is owned by a trust
  • Drivers license or birth certificate, Power of Attorney documentation
If you qualify your exemption will be:
  • 65-74 years of age are allowed $109,500 assessed value deducted from total assessed value.
  • 75-79 years of age are allowed $148,500 assessed value deducted from total assessed value.
  • 80+ years of age are allowed $195,500 assessed value deducted from total assessed value.

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