The Surviving Spouse Credit — $700 by Statute, up to $2,000 If the Town Votes It
RSA 72:29-a gives a surviving spouse a credit of $700 a year against real and personal property taxes, and a municipality may adopt any amount from $701 up to $2,000 under RSA 72:27-a. The credit applies to property in the municipality where the surviving spouse RESIDES, so a move to a more generous town changes what you get. The statutory conditions on which deaths qualify are in the statute itself — confirm them with your town rather than assuming, because they are narrower than the credit's name suggests.
Verified August 27, 2026
What this benefit is
RSA 72:29-a gives a surviving spouse a credit of $700 a year against real and personal property taxes, and a municipality may adopt any amount from $701 up to $2,000 under RSA 72:27-a. The credit applies to property in the municipality where the surviving spouse RESIDES, so a move to a more generous town changes what you get. The statutory conditions on which deaths qualify are in the statute itself — confirm them with your town rather than assuming, because they are narrower than the credit's name suggests.
What it's worth: $700 a year, or up to $2,000 where the town has voted a higher amount
- $700 a year is the statutory amount.
- A MUNICIPALITY MAY ADOPT $701 TO $2,000 under RSA 72:27-a. Nearly a threefold spread depending on the town.
- The credit is against REAL AND PERSONAL property taxes.
- It applies to property in the municipality WHERE THE SURVIVING SPOUSE RESIDES.
- THE STATUTE'S CONDITIONS ON WHICH DEATHS QUALIFY ARE NARROWER THAN THE NAME SUGGESTS. Confirm with your town — we have not restated them here because the source reviewed did not set them out.
- Remarriage may affect entitlement; ask the town.
Who is entitled to it
- You are a surviving spouse.
- This is where you live.
- New Hampshire municipalities.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: By your town's filing deadline- 1Ask your town what amount it has adopted. The statutory floor is $700 but the town may pay up to $2,000.
- 2Ask which deaths the credit covers. The statute's conditions are specific and worth hearing from the assessor rather than guessing.
- 3Apply in the municipality where you live — that is where the credit attaches.
- 4If you are considering a move within New Hampshire, ask what the new town has adopted.
- 5Ask what happens on remarriage before it becomes a live question.
- Form
- Application to your town assessing office
- File with
- Your town assessing office
- Documents you will need
- dd214
- Annual
- Claimed once a year.
Sources
- authority · statuteRSA 72:29-a — surviving spouse tax credit
- operating · published policyNew Hampshire Department of Revenue Administration
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.