NH House Testimony

HB1659

House · 2026 sessionRepublicanKilled in House

Property tax break for disabled veterans

AI

Establishes a disabled veteran homestead property tax credit for permanently disabled veterans and veterans with service-related home modifications.

relative to local property tax exemptions for veterans with a 100 percent disability rating.

Military & Veterans' AffairsTaxes - LocalProperty - Real and Personal

Status

Killed in the House — Inexpedient to Legislate · February 5, 2026
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Division of testimony

22 submissions
Support 20Oppose 2Neutral 0
Chad FranzSupportLondonderry, NHfor MyselfJan 16, 2026

Good evening, Chair and Members of the Committee. My name is Chad Franz. I am a New Hampshire resident, a combat veteran, and a 100% service-connected disabled veteran. I am submitting this testimony as a member of the public, representing myself, in support of HB 1659. HB 1659 is about restoring local control and giving municipalities the authority to fully exempt 100% disabled veterans from property taxes on their primary residence. More importantly, it is about housing stability, dignity, and honoring the long-term cost of military service. Veterans are often reminded that all gave some, and some gave all. For 100% disabled veterans, that cost did not end when service ended. It continues every day in the form of permanent injuries, fixed incomes, and limited earning capacity. Rising property taxes create a real risk that some of our most severely disabled veterans will be forced out of their homes—not by choice, but by financial pressure. HB 1659 provides a reasonable, targeted solution. It does not impose a mandate. It restores local decision-making and allows towns to support their disabled veterans in a way that reflects community values, while ensuring those who have sacrificed the most are not penalized for remaining in their homes. I respectfully urge the Committee to support HB 1659 and move it forward. This bill honors service in a practical, meaningful way. Thank you for your time and consideration.

John RomanowskiSupportLondonderry, NHfor MyselfJan 16, 2026

Veterans are the least appreciated member of society since the Vietnam war that should never be fought. Our veterans in New Hampshire should be allowed to stay home if they are 100% disabled. It would be the least expensive alternative if they so choose. It should be an option available to them.

Shannon Shannon BouchardSupportSandown, NHfor MyselfJan 16, 2026

Dear Chairman and Members of the Municipal & County Government Committee, My name is Shannon Bouchard, and I am writing to express my strong support for HB 1659, relative to local property tax exemptions for veterans with a service-connected disability rating. This bill provides a simple, responsible, and much-needed update to how New Hampshire supports disabled veterans. Many veterans face lifelong physical and financial impacts from their service, and their VA disability rating does not always reflect the full burden of medical costs, mobility limitations, or the need for ongoing home modifications to maintain independence. At the same time, New Hampshire has some of the highest property taxes in the country. Veterans on fixed incomes, especially those with service-connected disabilities that limit employment, are disproportionately vulnerable to being priced out of their homes. HB 1659 offers communities a reasonable tool to relieve that pressure without creating a new statewide mandate. It empowers municipalities to better support veterans based on real local need. This legislation honors the service and sacrifice of disabled veterans while helping ensure they can continue living safely and affordably in their own homes. It also provides clarity and consistency for municipalities trying to meet the needs of residents who have already given so much. For these reasons, I respectfully urge the Committee to vote Ought to Pass on HB 1659. Thank you for your time and consideration. Sincerely, Shannon Bouchard Sandown, NH

Nicholas MillsSupportLondonderry, NHfor MyselfJan 16, 2026

We should be supportive of our veterans. All gave some and some gave all.

Thomas RyanSupportLondonderry, NHfor MyselfJan 16, 2026

Chair Pauer, Vice Chair MacDonald, Clerk Bjelobrk, and Members of the House Municipal & County Government Committee, I’m writing to urge you to support HB 1659 (2026) — an enabling, local-option bill that would allow municipalities to adopt a Disabled Veteran Homestead Property Tax Credit for eligible 100% permanently service-connected disabled veterans (including permanent and total IU), so they can remain in the homes they fought to retain. () At a minimum: please allow towns to decide locally New Hampshire towns have already shown strong support for this concept when given the choice. For example, in Londonderry’s March 11, 2025 town election, a citizen-petition warrant article titled “100% Property Tax Exemption – 100% Permanent & Totally Disabled Veterans” passed with 2,186 YES to 1,379 NO. HB 1659 respects New Hampshire’s tradition of local control. It does not mandate a statewide exemption — it simply gives towns the legal authority to act where voters and local officials want to protect severely disabled veterans from being taxed out of their homes. () Why the current system is falling behind (property tax increases vs. stagnant credits) New Hampshire is consistently among the states with the highest effective property tax burdens (Tax Foundation lists NH at ~1.41% of owner-occupied housing value in 2023, among the highest nationally). () Meanwhile, the disabled-veteran property tax credit framework has not kept pace with inflation or real housing/property-tax pressures: The “standard” disabled veteran credit under RSA 72:35 is $700. () Inflation has substantially eroded the value of fixed-dollar credits: CPI rose from roughly the mid-230s (2015) to the low-320s (2025), a large increase over the decade. () Even where towns adopt higher optional amounts, a major 2025 statutory change (HB 99 / Chapter 15, Laws of 2025) changed how credits interact, including limiting “stacking” in ways that can dilute the total relief some veterans previously received. () When credits don’t grow with costs, the impact is predictable: the most severely disabled veterans (often on fixed incomes) are put at risk of losing housing stability — especially in a high-property-tax state. Why SAH grants are the wrong gatekeeper for broad relief New Hampshire’s existing 100% homestead exemption pathway is tied to “specially adapted housing” (SAH) / VA funding mechanisms for a narrow subset of disabilities, as reflected in RSA 72:36-a and related case law summaries. () That approach is too limited because SAH is a home-modification program with specific eligibility criteria, not a general measure of disability-related financial burden. Using SAH as the main filter excludes many veterans who are 100% P&T (or P&T IU) but do not fit the SAH pathway — even though they face the same property-tax risk. HB 1659 is better because it aligns eligibility with VA disability determinations and then leaves adoption to local voters and officials. () Other states provide full homestead exemptions for 100% disabled veterans without SAH conditions Many states provide full (or effectively full) homestead relief based on 100% service-connected disability (often P&T/IU) without requiring a specially adapted housing grant. A well-known example is Texas, which exempts the residence homestead of qualifying 100% disabled veterans from taxation under Texas Tax Code § 11.131. (States vary in structure, but the key point is that other jurisdictions do not require an SAH grant as the primary gateway to meaningful relief.) Request Please support HB 1659 as an Ought to Pass measure — or, at the very least, preserve New Hampshire’s local-option tradition by allowing each town to decide whether it will protect 100% disabled veterans from being taxed out of their homes. Local voters have already demonstrated they will support this when asked. Finally, I’d be remiss not to note that this is an election year, and New Hampshire’s State Primary Election is scheduled for September 8, 2026. Veterans, their families, and supporters are paying close attention to whether lawmakers will defend the ability of disabled veterans to remain housed in the communities they served. () For background reporting on this issue, the Concord Monitor has covered how New Hampshire’s high property tax burden intersects with disabled-veteran relief efforts. () Thank you for your time and consideration. Respectfully, Moira Ryan

Moira RyanSupportLondonderry, NHfor MyselfJan 16, 2026

Chair Pauer, Vice Chair MacDonald, Clerk Bjelobrk, and Members of the House Municipal & County Government Committee, I’m writing to urge you to support HB 1659 (2026) — an enabling, local-option bill that would allow municipalities to adopt a Disabled Veteran Homestead Property Tax Credit for eligible 100% permanently service-connected disabled veterans (including permanent and total IU), so they can remain in the homes they fought to retain. () At a minimum: please allow towns to decide locally New Hampshire towns have already shown strong support for this concept when given the choice. For example, in Londonderry’s March 11, 2025 town election, a citizen-petition warrant article titled “100% Property Tax Exemption – 100% Permanent & Totally Disabled Veterans” passed with 2,186 YES to 1,379 NO. HB 1659 respects New Hampshire’s tradition of local control. It does not mandate a statewide exemption — it simply gives towns the legal authority to act where voters and local officials want to protect severely disabled veterans from being taxed out of their homes. () Why the current system is falling behind (property tax increases vs. stagnant credits) New Hampshire is consistently among the states with the highest effective property tax burdens (Tax Foundation lists NH at ~1.41% of owner-occupied housing value in 2023, among the highest nationally). () Meanwhile, the disabled-veteran property tax credit framework has not kept pace with inflation or real housing/property-tax pressures: The “standard” disabled veteran credit under RSA 72:35 is $700. () Inflation has substantially eroded the value of fixed-dollar credits: CPI rose from roughly the mid-230s (2015) to the low-320s (2025), a large increase over the decade. () Even where towns adopt higher optional amounts, a major 2025 statutory change (HB 99 / Chapter 15, Laws of 2025) changed how credits interact, including limiting “stacking” in ways that can dilute the total relief some veterans previously received. () When credits don’t grow with costs, the impact is predictable: the most severely disabled veterans (often on fixed incomes) are put at risk of losing housing stability — especially in a high-property-tax state. Why SAH grants are the wrong gatekeeper for broad relief New Hampshire’s existing 100% homestead exemption pathway is tied to “specially adapted housing” (SAH) / VA funding mechanisms for a narrow subset of disabilities, as reflected in RSA 72:36-a and related case law summaries. () That approach is too limited because SAH is a home-modification program with specific eligibility criteria, not a general measure of disability-related financial burden. Using SAH as the main filter excludes many veterans who are 100% P&T (or P&T IU) but do not fit the SAH pathway — even though they face the same property-tax risk. HB 1659 is better because it aligns eligibility with VA disability determinations and then leaves adoption to local voters and officials. () Other states provide full homestead exemptions for 100% disabled veterans without SAH conditions Many states provide full (or effectively full) homestead relief based on 100% service-connected disability (often P&T/IU) without requiring a specially adapted housing grant. A well-known example is Texas, which exempts the residence homestead of qualifying 100% disabled veterans from taxation under Texas Tax Code § 11.131. (States vary in structure, but the key point is that other jurisdictions do not require an SAH grant as the primary gateway to meaningful relief.) Request Please support HB 1659 as an Ought to Pass measure — or, at the very least, preserve New Hampshire’s local-option tradition by allowing each town to decide whether it will protect 100% disabled veterans from being taxed out of their homes. Local voters have already demonstrated they will support this when asked. Finally, I’d be remiss not to note that this is an election year, and New Hampshire’s State Primary Election is scheduled for September 8, 2026. Veterans, their families, and supporters are paying close attention to whether lawmakers will defend the ability of disabled veterans to remain housed in the communities they served. () For background reporting on this issue, the Concord Monitor has covered how New Hampshire’s high property tax burden intersects with disabled-veteran relief efforts. () Thank you for your time and consideration. Respectfully, Moira Ryan

Jan McLaughlinSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Thomas FrySupportAlton, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Brodie DeshaiesSupportWolfeboro, NHfor New Hampshire Municipal AssociationJan 16, 2026

Position recorded without written comment.

Maryann RyanSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Patrice BenardSupportManchester, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Jaime CarterSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Sabrina HortonSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Sarah WoodburyOpposeLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Krysten EvansSupportConcord, NHfor ABLE NHJan 16, 2026

Position recorded without written comment.

Kaylee EspositoSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Jonathan EspositoSupportLondonderry, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Karen RosenbergSupportConcord, NHfor Disability Rights Center - NHJan 16, 2026

Position recorded without written comment.

Roland SixSupportManchester, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Stephanie VazzanoSupportConcord, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Scott BurnsSupportFranklin, NHfor MyselfJan 16, 2026

Position recorded without written comment.

Eric PauerOpposeBrookline, NHfor MyselfJan 16, 2026

Position recorded without written comment.