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Council advances larger elderly tax exemptions after public hearing

April 12, 2025 | Merrimack Town Council, Merrimack, Hillsborough County, New Hampshire


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Council advances larger elderly tax exemptions after public hearing
The Merrimack Town Council held a public hearing on April 10 on proposed increases to the town’s elderly tax‑exemption amounts and voted to move the measure to a final reading on May 8. The council voted 7‑0‑0 to place the proposed ordinance amendment on the consent agenda for final reading; if adopted it would be retroactive to April 1.

The recommended changes to chapter 178 (taxation), article 2 (elderly exemption) would raise the exemption amount by age bracket as follows: 65–74 from $85,000 to $115,000; 75–79 from $115,000 to $155,000; and 80 and older from $150,000 to $195,000. Paul, the town manager, said the increases were chosen to give roughly comparable tax relief across age groups and that the change would amount to about 1¢ on the tax rate.

Public comment focused on affordability and eligibility. Jane Scofield, a resident and tax preparer, told the council the revaluation in 2021 left many seniors with higher assessments and asked for a still larger increase, saying, "If you increase the value of the property 50%, I would like to see the exemption sort of follow suit ... It would mean the most to some people." Barbara McCormick, another resident, urged a different approach: "I would rather see a percentage of that instead of a whole figure," she said, arguing that a flat dollar exemption can lag behind rising home values.

Town staff explained the legal framework. Paul told the council that elderly exemption amounts and the method of applying them are constrained by state statute (RSA 72:39) and that the town had aimed for midrange values compared with neighboring communities. Data discussed at the hearing showed 179 exemptions in force, with 98 in the 80+ bracket.

Councilors said they would revisit the levels after the next town revaluation in 2026 if needed. The motion to move the proposed amendment to final reading was made by Councilor Peter, seconded by Councilor Nancy Murphy, and carried 7‑0‑0.

What happens next: the ordinance change will appear on the May 8 consent agenda for final reading. If adopted it will be retroactive to April 1 and the town office will publish application and eligibility details; town staff encouraged residents to contact the assessor’s office for guidance and to note the April application deadlines.

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Scribe from Workplace AI
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