Caregiving in New Hampshire— the questions adult children actually ask.

No on both counts. New Hampshire has no state estate tax (the old Legacy and Succession Tax was repealed in 2003) and no state inheritance tax. Combined with no state sales tax, no state tax on wages, and (effective 2025) no Interest & Dividends tax, New Hampshire is one of the most tax-favored states for retirees in the country. The federal estate tax (~$13.99M per person in 2025) is the only estate tax most NH families face — so almost none of them do.

For NH Medicaid long-term care (the institutional benefit and the Choices for Independence HCBS waiver), the asset limit is $2,500 for a single applicant. The primary residence is generally exempt up to the federal home-equity ceiling (~$752,000 in 2026), one vehicle is exempt, and a community spouse can retain up to the federal Community Spouse Resource Allowance ceiling. The Bureau of Elderly and Adult Services (BEAS) handles eligibility determinations.

Sometimes. NH Medicaid's Choices for Independence (CFI) waiver includes a self-directed services option that can allow the recipient to hire and pay a personal-care provider — including an adult child. Spouses generally cannot be paid (with limited exceptions). Outside Medicaid, NH offers no statewide direct-payment-to-family-caregivers program. Rates through CFI vary; expect $14–$20/hour in 2026.

No tax on wages. New Hampshire has never taxed wage income. The state did historically tax Interest & Dividends (the I&D tax) at a flat rate, but the I&D tax was phased out and is fully repealed effective January 1, 2025. So as of 2025 and going forward, NH has no state income tax in any form. NH also has no state sales tax. Property taxes are relatively high, but elderly-exemption programs under RSA 72:39-a and RSA 72:39-b provide meaningful relief for low-income seniors.

Call NH Adult Protective Services (operated through the Bureau of Elderly and Adult Services) at 1-800-949-0470, during business hours. After-hours reports for emergencies go through 911 or the local police. NH law (RSA 161-F:46) requires certain professionals — physicians, nurses, social workers, clergy — to report suspected abuse, neglect, or exploitation of vulnerable adults. Reports can be made anonymously. For abuse occurring in licensed long-term care facilities, the NH Long-Term Care Ombudsman (1-800-442-5640) provides an additional reporting channel.

NH offers a streamlined small-estate procedure for estates with personal property valued at $25,000 or less (and no real property) under RSA 553:32. The procedure is faster and less expensive than formal probate. For larger estates, formal administration is required through the NH Circuit Court Probate Division, which typically takes 6–12 months. A revocable living trust is the standard probate-avoidance tool for most middle-class NH families.

Assisted living in New Hampshire runs approximately $5,500–$7,500/month statewide. The state median is higher than the national median, with Seacoast properties (Portsmouth area) at the top of the range and rural North Country properties at the lower end. Memory care typically adds $1,200–$2,000/month on top of standard assisted living. Manchester and Nashua tend to cluster near the state median; Dartmouth-area properties (Lebanon, Hanover) often command a premium.

Probably worth a review. New Hampshire adopted the Uniform Power of Attorney Act in 2017 (RSA 564-E), which provides a standardized framework. Out-of-state POAs are generally honored in NH if they were valid where executed, but NH banks and brokerages can be cautious — particularly with older POAs or those lacking specific language about gifting or trust authority. The cost of a new NH-specific POA through an attorney is typically $200–$500. Reasonable insurance against rejection at a moment of crisis.

Only a voluntary state program. The Granite State Paid Family Leave (GSPFL) program, enacted in 2021, is the country's first opt-in (rather than mandatory) state PFL program. State employees are covered as a baseline; private employers can choose to participate, and individual employees of non-participating employers can buy individual coverage. This is meaningfully less protective than mandatory PFL programs in CA, NJ, NY, MA. For most NH working caregivers, federal FMLA (12 weeks unpaid, employers 50+) is the primary statutory protection.

Yes. Under RSA 72:39-a (elderly exemption) and RSA 72:39-b (elderly tax credit), NH towns and cities can offer property-tax exemptions and credits to residents aged 65+ with income and asset limits set locally. The amount varies by municipality but can be substantial — sometimes $50,000+ off the assessed value for the lowest income brackets. Apply through your local town/city assessor's office using Form PA-29. Application deadlines are typically April 15 of the tax year. The program is materially under-claimed because municipalities don't actively promote it.