Veteran's Tax Credits adopted by the Town of Sandwich
Note: all applications for tax credits and exemptions are due to the Selectmen's Office by April 15th preceding the setting of the tax rate.
Veteran’s Tax Credit:
Relevant State Statute(s): NH RSA's - 72:28, 72:29, 72:30
Current Tax Credit Amount: $750
- The applicant must have served not less than ninety (90) days in the Armed Forces of the United States in a war or conflict as outlined in RSA 72:28 and have been honorably discharged, or be the surviving spouse of such eligible veteran.
- The applicant must have been a New Hampshire resident for at least a year preceding April 1st in the year of the tax credit application.
Service in a qualifying war or armed conflict shall be as follows below:
- World War I between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia, provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service.
- World War II between December 7, 1941 and December 31, 1946.
- Korean Conflict between June 25, 1950 and January 31, 1955.
- Vietnam Conflict between December 22, 1961 and May 7, 1975.
- Vietnam Conflict between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal.
- Persian Gulf War between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law.
- Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.
Note: if both spouses qualify for a tax credit, each shall be granted a tax credit as provided under RSA 72:28, I or II.
All Veteran’s Tax Credit:
Relevant State Statute(s): NH RSA 72:28b
Current Tax Credit Amount: $750
A person shall qualify for the All Veteran's Tax Credit if the applicant:
- Served not less than 90 days on active service in the armed forces of the United States.
- Was honorably discharged or an officer honorably separated from service, or is the spouse/surviving spouse of such resident (Note: Title 10 training for active duty by a member of a national guard or reserve is included as service).
- Has been a New Hampshire resident for at least a year preceding April 1st in the year of the tax credit application.
- Is applying for the property that serves as their principle place of abode.
Service-Connected Total Disability Tax Credit
Relevant State Statute(s): NH RSA 72:35
Current Tax Credit Amount: $4,000
A person shall qualify for the Service-Connected Total Disability Credit if the applicant:
- Has a total and permanent service-connected disability, is a double amputee, or paraplegic due to service-connected injury, or is the surviving spouse of such qualifying veteran.
- Is a New Hampshire resident as of April 1st for the year in which they’re applying.
- Provides certification from the Department of Veteran’s Affairs stating that the applicant is rated totally and permanently disabled from service connection.
Surviving Spouse Tax Credit
Relevant State Statute(s): NH RSA 72:29-a
Current Tax Credit Amount: $2,000
To qualify, the claimant’s spouse must have died while on active duty with the United States military or in military service of a foreign ally of the United States in any of the conflicts listed under RSA 72:28. A death certificate of the veteran must be provided and the marriage certificate must be provided. Note: as prescribed by State law, surviving spouse credits are for the spouses of a deceased qualifying veteran who has not remarried, and is not divorced from the qualifying veteran.
DOCUMENTATION FOR THE ABOVE VETERAN'S CREDITS:
- Department of Defense Form DD214 Member 4 (Discharge Paper) or Veteran State Council Approved Document.
- Documentation from the Department of Veterans Affairs verifying rating to be totally and permanently disabled due to a service-connected injury (if applicable).
- If ownership of the property is in a trust, we will need to see a copy of the trust documents or you can submit a certification of trust (see below forms). We will only retain the two or three pages necessary to show a beneficial interest by the applicant. A Department of Revenue form PA-33 will be required.
- A death certificate of the veteran and marriage certificate (if applicable).
Department of Revenue Form PA-29 (Permanent Application for Property Tax Credit/Exemptions)
Department of Revenue Form PA-33 (Statement of Qualification for properties held in Life Estate/Trusts)