Portsmouth Real Estate Tax Reduction or Freeze for Permanent and Total Disability

Portsmouth’s Department of Social Services reduces real estate tax for a permanently and totally disabled owner with income up to $30,000 and reserves up to $75,000, or freezes it up to $50,000 and $175,000.

Also called: tax relief, tax freeze, property tax, elderly and disabled, income limit.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

City of Portsmouth, VACity

The Portsmouth Department of Social Services runs the city's real estate relief for owners who are 65 or older, or permanently and totally disabled, as of June 30 of the prior year. It has two parts. A reduction of the tax is for households with gross annual income of no more than $30,000 and financial reserves of no more than $75,000, excluding the home. A freeze of the tax is for households with income from $30,001 to under $50,000, or reserves from $75,001 to $175,000. A co-owner's relief is prorated. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.

Thresholds

Thresholds for Portsmouth Real Estate Tax Reduction or Freeze for Permanent and Total Disability
Gate	Rule
Permanent and total disability	The owner is permanently and totally disabled, or 65, as of June 30 of the prior year. A VA rating alone is not the test.
Income and reserves	Reduction at income up to $30,000 and reserves up to $75,000; freeze at income under $50,000 or reserves up to $175,000.

Sources

City of Portsmouth tax relief programOfficial

Updated

Last updated 2026-09-30.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.