This list of exemptions updated August 2007. All law references are to New Hampshire Revised Statutes Annotated unless otherwise noted. Federal Bankruptcy Exemptions are allowed in New Hampshire.

Homestead

• 480:1 – Real property, or manufactured home, up to $100,000.

Personal Property

• 511:2 – (1) clothing; (2) beds and bedding; (3) furniture up to $3,500; (4) Refrigerator, cooking stove, and heating stove, and utensils for each; (5) sewing machine; (6) provisions and fuel up to $400; (7) books up to $800; (8) 1 hog and 1 pig, or pork if already slaughtered; (9) 6 sheep and their fleeces; (10) 1 cow, 1 yoke of oxen or a horse (if needed for farming, etc.), and hay up to 4 tons; (11) domestic fowls up to $300; (12) church pew; (13) automobile up to $4,000; (14) jewelry up to $500; (15) any property up to $1,000; and (16) Burial plot or lot: Also up to $7,000 in any property for any unused amounts allowed for items (3), (G), (7), (13), (14), and tools of trade.
• 512:21 – Proceeds for lost or destroyed exempt property.

Wages

• 512:21 – Earned but unpaid wages of debtor and spouse; payroll account deposits when designated as such; 50 times the federal minimum hourly wage per week; jury and witness fees; wages of a minor child.

Pensions

• 11 U.S.C. § 522 – Tax exempt retirement accounts; Traditional and Roth IRAs up to $1,095,000 per person.
• 100A:26 – Public employees.
• 103:18 – Police officers.
• 102:23 – Firefighters.
• 512:21 – Federally created pensions accruing; ERISA-qualified, IRA and Roth IRA retirement accounts.

Public Benefits

• 167:25 – Public assistance; aid to blind, aged, and disabled.
• 281A:52 – Workers’ compensation.
• 282A:159 – Unemployment compensation.

Tools of Trade

• 511:2 – Tools of trade up to $5,000; arms, uniforms, and equipment of a military member; 1 yoke of oxen or horse needed for farming or teaming.

Insurance

• 402:69 – Firefighters’ aid insurance.
• 418:17 – Fraternal benefit society benefits.
• 512:21 – Homeowners’ insurance proceeds up to $5,000.

Miscellaneous

• 304A:25 – Business partnership property.
• Other – Add any applicable Federal Nonbankruptcy Exemptions