Assessing

The Assessing Department has the responsibility to discover and list all taxable property, maintain accurate ownership information and process all request as pertains to the various programs offered under the laws of the State of New Hampshire.

Veterans exemption: $500 tax credit-must have served minimum 90 days active duty in a war or conflict as outlined in RSA 72:28 and a resident of the state for at least one year previous to April 1 in which the credit is applied for. A credit of $2000 is available for veterans who are 100% permanently disabled as a result of service-connected injury.

Blind exemption: Persons considered legally blind as determined by the Administrator of Blind Services of the Vocational Rehabilitation Division of the Education Department may qualify for a $90,000 reduction off their assessed value.

Disabled Exemption: any person who is eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled shall receive a yearly exemption in the amount of $20,000. In order to qualify the income and assets guidelines are identical to the elderly exemption. In addition the applicant must have been a resident of the state for at least 5 years.

Individual property assessments are available on the web at www.visionappraisal.com. Specific data available includes lot size, ownership and sales information, photos, sketches, outbuildings and specific data as pertains to the age and size of the building along with the number of rooms, baths, bedrooms and other construction details.

The Town of Salem has completed a revaluation for the 2011 tax year. The last update of our values was in 2006. We are required by State law to update our values every 5 years.

Elderly Exemption Information

A person 65 years or older on April 1st of tax year they are applying for and meets the requirements can apply for the elderly exemption.

Requirements:

1. Has lived in the state of New Hampshire for 3 years on April 1st of the year applying for the exemption.
2. Has income from all sources of $30,000. single/ $40,000. married.
   Money from Social Security, retirement fund, interest on IRA certificate, CD certificate, etc.
3. Total assets not to exceed over $60,000.

Proceeds from the sale of assets, IRA certificates, CD certificates, savings, stock, bonds, jewelry, furniture, automobiles, and other real estate, etc.

Assets include Life insurance paid on death of an insured;

Exemption amount is age:

65 to 74, $60,000

75 to 79, $95,000

80 yrs or older, $120,000

If property is owned by husband and wife, only one elderly exemption is given. If property owner marries at least 5 years prior, can receive elderly exemption. Property can not be transferred by a blood relative within 5 years of April 15th of tax year. To apply call the Salem Assessor’s office at 890-2115 to arrange an appointment.

DEADLINE TO FILE FOR ANY CREDIT OR EXEMPTION IS APRIL 15TH OF THE YEAR OF THE TAX