Taxpayer Exemptions

If you are elderly, blind, a veteran, veteran's spouse, or surviving veteran's spouse not remarried, you may be eligible for a tax exemption, credit, abatement or deferral.  The property for which you are claiming must be your primary residence.

For details, additional qualifying factors, and application information and filing deadlines, please contact the City of Franklin Assessing Department at (603) 934-5449.

Instructions:

  1. Complete the Abatement Application to Municipality by typing or printing legibly in ink.  This application does not stay the collection of taxes; taxes should be paid as assessed.  If an abatement is granted, a refund with interest will be made.
  2. File this application with the municipality by the deadline.  Date of filing is the date this form is either hand delivered to the municipality, postmarked by the post office, or receipted by an overnight delivery service.

Deadlines:

The "notice of tax" means the date the board of tax and land appeals (BTLA) determines the last tax bill was sent by the municipality.  (If your municipality bills twice annually, you must apply after the bill that establishes your final tax liability and not before.)

  1. Step One:  Taxpayer must file the abatement application with the municipality by March 1 following the notice of tax.
  2. Step Two:  Municipality has until July 1 following the notice of tax to grant or deny the abatement application.
  3. Step Three:  Taxpayer may file an appeal either at the BTLA (RSA 76:16-a) or in the superior court.
    1. (RSA 76:17), but not both. An appeal must be filed: 1) no earlier than: a) after receiving the municipality’s decision on the abatement application; or b) July 1 following the notice of tax if the municipality has not responded to the abatement application; and 2) no later than: September 1 following the notice of tax.

Categories of Exemptions & Credits:

Tax exemptions and credits can be divided into three categories:

  1. (1) Personal — Those based on the claimant’s qualifications such as veterans, the elderly and the blind.
  2. (2) Tax Exempt Entities — Those based on a classification of property belonging to entities such as religious and charitable properties.
  3. (3) Property Qualification — Those based on property attributes that have been legislatively determined to have a public benefit, such as exemptions for wood heating, solar power and wind power.