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 1^st 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.