Applications are now being taken for the State Elderly/Disabled Tax Relief Programs, the Town of Durham Senior Tax Relief Programs (Freeze or Deferral), and the Additional Veterans’ Exemption Program.
To qualify for the State Elderly/Disabled or the Town Senior Tax Relief Programs, applicants must be at least 65 years of age OR be classified as totally and permanently disabled (regardless of age) and meet state and local income requirements.
This year’s state income requirements are shown below:

The state tax relief application form is here: M-35H Owners Application.pdf
Do not complete the qualifying income portion of the application or return it to the State. It is to be completed in your appointment with the Human Services Department or the Assessor’s Office.
The municipal income requirements and applications can be found here: Senior and Disabled Tax Relief
Applications are by appointment only. To arrange a time, once you’ve filed your 2025 income tax return, call:
Morgan Perry, Social Services Coordinator, at (860) 349-3153
Note: The Human Services Office has moved and is now located on the 1st floor of the Durham Community Center at 144 Pickett Lane.
Lynn Riotte or Barbara Hammarlund, Assistant Assessors, at (860) 343-6709 or (860) 343-6723
The Assessor’s Office is located on the 2nd floor of Town Hall at 30 Town House Road.
You must bring your filed 2025 IRS TAX RETURN (if applicable) and ALL INCOME STATEMENTS, including W-2 forms, Social Security Statements (SSA-1099), dividend and interest statements, pension statements, Veteran’s Disability Payment letters, etc. to your appointment.
For those already enrolled in a program, failure to re-file will result in benefits being removed from the July tax bill. Late filing is not allowed by ordinance.
For the Additional Veterans Tax Relief information and application, please click this link: Additional Veterans Tax Relief Program
For the Additional Veterans Tax Relief information and application, please click this link: Additional Veterans Tax Relief Program
January 29, 2026 Press Release, Middletown Press:

