Elderly Exemption

The City of Dover offers an exemption for property owners aged 65 and older who meet all requirements and fall within the set income and asset levels. Basic requirements are outlined below. Please refer to the application and RSA 72:39-a for full details.

Applications will only be accepted between January 1st and April 15th each year because the application requires financial information from the prior year. Applications will not be reviewed if they are missing the required supporting financial documentation. A response from the Assessing Office is due back to the applicant on or before July 1st. If approved, the exemption will go into effect with the first bill of the new tax year the following December.

Appointments are available with the Assessing Clerk during the application window if you would like an initial review of your application before you submit it. All applications are subject to a final review and determination by the City Assessor. Please call or email the Assessing Office during the application window if you are interested in setting up an appointment. 

Exemption Amounts

There are three tiers to the exemption amounts given based on the applicant's age as of April 1st. The exempt value is taken off of the assessed value of the property before the final tax bill is determined. 

Ages 65-74 $206,000

Ages 75-79 $291,000

Ages 80+ $373,000

Income & Asset Requirements

Single applicants - income must be $52,600 or less

Married applicants - income must be $71,600 or less

Assets must be less than $206,200 (excluding the value of the applicant's residence)

Other Requirements

• The applicant must have resided in NH for at least three (3) consecutive years preceding April 1st in the year in which the exemption is claimed.
• The property must be the applicant's principle place of abode
• The property must be owned by the applicant or jointly or in common with their spouse, either of whom meets the age requirement for the exemption claimed; or owned by the applicant, or the applicant's spouse, either of whom meets the age requirement for the exemption claimed, and when they have been married to each other for at least 5 consecutive years.
• They property can be owned by the applicant jointly or in common with a person not the applicant's spouse, if the applicant meets the applicable age requirement for the exemption claimed. Please note that this situation may cause the amount of the exemption to be prorated based on the percentage of ownership. 
• If the property is held in trust or if the applicant has a life estate interest in the property, they may still qualify. A PA-33 form will need to be submitted with the application along with a copy of the trust. 

Please call the Assessor's office with any questions.

Elderly Exemption Application - Revised March 29, 2024