Applications for property tax deferrals in New Hampshire are due Feb. 28.

The property tax burden in New Hampshire, which is among the highest in the country, often hits older residents and those dependent on Social Security disability pay the hardest – with tax bills outpacing monthly checks.

Tax deferrals allow for a homeowner to postpone paying a portion of their property tax bill for an annual interest charge at 5 percent. The bill does not need to be paid unless the homeowner sells the property or dies.

To qualify for a tax deferral, residents must be 65 years or older or eligible for Social Security disability benefits. If residents qualify based on age, they must have owned the property for five years prior. For disability, there is a one-year ownership requirement.

Residents are able to defer taxes as long as the total amount does not exceed 85 percent of the property’s value.

New Hampshire’s tax deed laws allow for local communities to take ownership of a property after three years of unpaid taxes. At this point, the municipality can sell the property to recoup the debt owed at a public auction, evicting the current resident.

A Monitor analysis of 10 years of tax deed transfers found that local government took ownership of nearly 4,000 properties. Although enforcing the law is left to the discretion of local tax collectors, the process impacted older residents hardest, who were often unaware of the assistance programs they qualified for.

To apply for a deferral, residents must provide an application from New Hampshire’s Department of Revenue to their local assessor or select board.

Residents may also apply for a property tax abatement based on hardship or poverty, regardless of age or disability, if they are able to show “good cause” for an inability to pay. Abatement applications are due to local select boards by March 1.

Municipalities have until July 1 to review abatement applications. If a request is denied, the resident can appeal the decision to the state Board of Land and Tax Appeals or their county Superior Court by Sept. 1.

Tax credits and exemptions for residents who are elderly, disabled or veterans are also available – with varying amounts awarded, set by the municipality. Applications for these awards are due by April 15.

Homeowners seeking advice on property tax relief options, or assistance if their house has been deeded by a municipality, can contact 603 Legal Aid at www.603LegalAid.org or at 603-224-3333 Monday through Thursday from 9 a.m. to 2 p.m.

Application for tax deferral: https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/pa-30_pro.pdf

Application for tax abatement: follows: www.btla.nh.gov/sites/g/files/ehbemt601/files/inline-documents/sonh/abatement.pdf.