Read the Tax Deferral for Elderly and Disabled (RSA 72:38-a).
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 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% of its equity value.
Residency requirement: Disabled: owned homestead for at least 1 year. Elderly: owned homestead at least 5 consecutive years.
Deadline for applications is March 1 following final tax bill.