A Specially Adapted Homestead Pays No Tax At All — and No Town Vote Is Needed
RSA 72:36-a exempts a specially adapted homestead from ALL taxation. It is a MANDATORY STATEWIDE STATUTE, not a local option — unlike most New Hampshire veterans relief, your town does not get to decide. It covers a veteran who is 100% permanently and totally disabled, a service-connected double amputee or paraplegic, or blind with visual acuity of 5/200 or less, where the home was specially adapted with VA assistance (SAH or SHA) or ACQUIRED WITH THE PROCEEDS OF SELLING SUCH A HOME. That last clause carries the exemption to a second house.
Verified August 27, 2026
What this benefit is
RSA 72:36-a exempts a specially adapted homestead from ALL taxation. It is a MANDATORY STATEWIDE STATUTE, not a local option — unlike most New Hampshire veterans relief, your town does not get to decide. It covers a veteran who is 100% permanently and totally disabled, a service-connected double amputee or paraplegic, or blind with visual acuity of 5/200 or less, where the home was specially adapted with VA assistance (SAH or SHA) or ACQUIRED WITH THE PROCEEDS OF SELLING SUCH A HOME. That last clause carries the exemption to a second house.
What it's worth: The homestead exempt from ALL taxation
- Exemption from ALL taxation on the homestead.
- MANDATORY STATEWIDE STATUTE, not a local option — the town cannot decline it.
- Qualifying disabilities: 100% permanent and total; service-connected DOUBLE AMPUTEE or PARAPLEGIC; or BLIND at visual acuity of 5/200 OR LESS from service connection.
- The home must have been SPECIALLY ADAPTED WITH VA ASSISTANCE (SAH or SHA), or ACQUIRED WITH PROCEEDS FROM SELLING SUCH A HOME.
- That sale-proceeds clause carries the exemption to a later house, so selling an adapted home does not end it.
- Satisfactory proof is given to the local assessors.
- The veteran definition is the one at RSA 21:50.
Who is entitled to it
- You are in one of the groups this reaches.
- You meet one of the disability routes.
- You are rated 100% permanent and total.
- You are paraplegic or a double amputee.
- The home was adapted or acquired with VA housing assistance.
- This is the home you own and live in.
- New Hampshire property.
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- 1Apply to your town assessing office with proof of the disability and of the VA housing assistance.
- 2If a town says it has not adopted this, say that RSA 72:36-a is mandatory statewide. It is not a local option like the credits.
- 3If you SOLD an adapted home and bought this one with the proceeds, say so — the statute carries the exemption across.
- 4If you are blind at 5/200 or less from service connection, apply on that route even without a 100% rating.
- 5Keep the VA documentation of the SAH or SHA grant with your property papers; assessors change and the question recurs.
- Form
- Application to your town assessing office
- File with
- Your town assessing office
- Documents you will need
- va benefit summary letter
- Annual
- Claimed once a year.
Sources
- authority · statuteRSA 72:36-a — certain disabled veterans, exemption
- operating · published policyNew Hampshire Department of Revenue Administration
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