New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 511:2 (2024)
Exemptions
✓ 2024 N.H. RSA (Justia copy): later sessions are not included
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511:2 Exemptions. –
The following goods and property are exempted from attachment and execution:
I. The wearing apparel necessary for the use of the debtor and the debtor's family.
II. Comfortable beds, bedsteads and bedding necessary for the debtor, the debtor's spouse and children.
III. Household furniture to the value of $3,500.
IV. One cook stove, one heating stove and one refrigerator and necessary utensils belonging to the same.
V. One sewing machine, kept for use by the debtor or the debtor's family.
VI. Provisions and fuel to the value of $400.
VII. The uniform, arms and equipments of every officer and private in the militia.
VIII. The Bibles, school books and library of any debtor, used by the debtor or the debtor's family, to the value of $800.
IX. Tools of the debtor's occupation to the value of $5,000.
X. One hog and one pig, and the pork of the same when slaughtered.
XI. Six sheep and the fleeces of the same.
XII. One cow; a yoke of oxen or a horse, when required for farming or teaming purposes or other actual use; and hay not exceeding 4 tons.
XIII. Domestic fowls not exceeding $300 in value.
XIV. The debtor's interest in one pew in any meetinghouse in which the debtor or the debtor's family usually worship.
XV. The debtor's interest in one lot or right of burial in any cemetery.
XVI. One automobile to the value of $10,000.
XVII. Jewelry owned by the debtor or the debtor's family to the value of $500.
XVIII. The debtor's interest in any property, not to exceed $1,000 in value, plus up to $7,000 of any unused amount of the exemptions provided under paragraphs III, VI, VIII, IX, XVI, and XVII of this section.
XIX. Subject to the Uniform Fraudulent Transfer Act, RSA 545-A, any interest in a retirement plan or arrangement qualified for tax exemption purposes under present or future acts of Congress; provided, any transfer or rollover contribution between retirement plans shall not be deemed a transfer which is fraudulent as to a creditor under the Uniform Fraudulent Transfer Act. "Retirement plan or arrangement qualified for tax exemption purposes" shall include without limitation, trusts, custodial accounts, insurance, annuity contracts, and other properties and rights constituting a part thereof. By way of example and not by limitation, retirement plans or arrangements qualified for tax exemption purposes permitted under present acts of Congress include defined contribution plans and defined benefit plans as defined under the Internal Revenue Code (IRC), individual retirement accounts including Roth IRAs and education IRAs, individual retirement annuities, simplified employee pension plans, Keogh plans, IRC section 403(a) annuity plans, IRC section 403(b) annuities, and eligible state deferred compensation plans governed under IRC section 457. This paragraph shall be in addition to and not a limitation of any other provision of New Hampshire law which grants an exemption from attachment or execution and every other species of forced sale for the payment of debts. This paragraph shall be effective for retirement plans and arrangements in existence on, or created after January 1, 1999, but shall apply only to extensions of credit made, and debts arising, after January 1, 1999.
XX. One computer.
The following goods and property are exempted from attachment and execution:
I. The wearing apparel necessary for the use of the debtor and the debtor's family.
II. Comfortable beds, bedsteads and bedding necessary for the debtor, the debtor's spouse and children.
III. Household furniture to the value of $3,500.
IV. One cook stove, one heating stove and one refrigerator and necessary utensils belonging to the same.
V. One sewing machine, kept for use by the debtor or the debtor's family.
VI. Provisions and fuel to the value of $400.
VII. The uniform, arms and equipments of every officer and private in the militia.
VIII. The Bibles, school books and library of any debtor, used by the debtor or the debtor's family, to the value of $800.
IX. Tools of the debtor's occupation to the value of $5,000.
X. One hog and one pig, and the pork of the same when slaughtered.
XI. Six sheep and the fleeces of the same.
XII. One cow; a yoke of oxen or a horse, when required for farming or teaming purposes or other actual use; and hay not exceeding 4 tons.
XIII. Domestic fowls not exceeding $300 in value.
XIV. The debtor's interest in one pew in any meetinghouse in which the debtor or the debtor's family usually worship.
XV. The debtor's interest in one lot or right of burial in any cemetery.
XVI. One automobile to the value of $10,000.
XVII. Jewelry owned by the debtor or the debtor's family to the value of $500.
XVIII. The debtor's interest in any property, not to exceed $1,000 in value, plus up to $7,000 of any unused amount of the exemptions provided under paragraphs III, VI, VIII, IX, XVI, and XVII of this section.
XIX. Subject to the Uniform Fraudulent Transfer Act, RSA 545-A, any interest in a retirement plan or arrangement qualified for tax exemption purposes under present or future acts of Congress; provided, any transfer or rollover contribution between retirement plans shall not be deemed a transfer which is fraudulent as to a creditor under the Uniform Fraudulent Transfer Act. "Retirement plan or arrangement qualified for tax exemption purposes" shall include without limitation, trusts, custodial accounts, insurance, annuity contracts, and other properties and rights constituting a part thereof. By way of example and not by limitation, retirement plans or arrangements qualified for tax exemption purposes permitted under present acts of Congress include defined contribution plans and defined benefit plans as defined under the Internal Revenue Code (IRC), individual retirement accounts including Roth IRAs and education IRAs, individual retirement annuities, simplified employee pension plans, Keogh plans, IRC section 403(a) annuity plans, IRC section 403(b) annuities, and eligible state deferred compensation plans governed under IRC section 457. This paragraph shall be in addition to and not a limitation of any other provision of New Hampshire law which grants an exemption from attachment or execution and every other species of forced sale for the payment of debts. This paragraph shall be effective for retirement plans and arrangements in existence on, or created after January 1, 1999, but shall apply only to extensions of credit made, and debts arising, after January 1, 1999.
XX. One computer.
Source. RS 184:2. CS 195:2. 1862, 2604:1, 2605:1. GS 205:2. 1871, 30:1. GL 224:2; 245:3. 1883, 8:1. PS 220:2. PL 332:2. RL 388:2. 1953, 139:1-4. RSA 511:2. 1971, 215:1. 1981, 333:2. 1983, 162:1. 1994, 34:1-3. 1996, 151:1. 1998, 300:1, eff. Jan. 1, 1999. 2014, 186:4, eff. Jan. 1, 2015. 2019, 166:1, eff. Sept. 8, 2019.
Notes of Decisions
Cited in 25
cases (1 in the last 5 years), 1986–2023 · leading case: Landry v. Landry, 917 A.2d 1262 (N.H. 2007).
Landry v. Landry, 917 A.2d 1262 (N.H. 2007). “Relying upon RSA 511:2 (1997 & Supp. 2006), the defendant moved to exempt his mechanic’s tools from attachment and execution up to a value of $13,000.”
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
In Re Stewart, 246 B.R. 134 (Bankr. D.N.H. 2000). “RSA 511:2(XIX) RSA 511:2 provides, inter alia: The following goods and property are exempted from attachment and execution XIX.”
In Re State & Est. of Crabtree, 926 A.2d 825 (N.H. 2007). “ruled that: (1) the division had the legal authority to seize retroactive Social Security benefits paid into Crabtree’s bank account and to place a lien on that account without following the notice, due process, and assertion of lien requirements set forth in RSA chapter 161-C;…”
In Re Skorich, 332 B.R. 77 (Bankr. D.N.H. 2005). “00 in the Skorich Enterprises stock pursuant to NH RSA 511:2(XVIII). No one challenged *89 this exemption.”
In Re Damast, 136 B.R. 11 (Bankr. D.N.H. 1991). “N.H.Rev.Stat.Ann. § 511:2 511:2 Exemptions.”
In Re Monahan, 171 B.R. 710 (Bankr. D.N.H. 1994). “The debtor claimed an exemption in the cash value of the policy pursuant to N.H.Rev.Stat.Ann. § 511:2 and an exemption in the proceeds of the policy pursuant to N.”
Schalebaum v. Town of Wolfeboro (In Re Schalebaum), 273 B.R. 1 (Bankr. D.N.H. 2001). “RSA 511:2(XVIII), pertains to cash. Jurisdiction This Court has jurisdiction of the subject matter and the parties pursuant to 28 U.”
Ford v. Duggan (In re Duggan), 571 B.R. 1 (Bankr. D.N.H. 2017). “RSA § 511:2(XVIII). 1 The Trustee was appointed on September 1, 2015.”
In re Regan, 48 A.3d 920 (N.H. 2012). “Finally, the father argues in his reply brief that the trial court had no authority to order him to use the assets in his retirement account to pay for life insurance because RSA 511:2, XIX (2010) exempts this account from attachment.”
Mulligan v. United States (In Re Mulligan), 234 B.R. 229 (Bankr. D.N.H. 1999). “) On Schedule C, the Debtors claimed their homestead exemption and certain other exemptions under N.H.Rev.Stat. Ann. § 511:2 and 26 U.S.C. § 6334 (a)(1) and (a)(3) for office furniture, a computer, checking accounts, clothes, household goods, cars, jewelry and other personal…”
Sheedy v. Merrimack Cnty. Superior Court, 509 A.2d 144 (N.H. 1986). “See RSA 511:2; RSA 512:21. The legislature’s intent in passing RSA 524:6-a was to give judgment creditors a new method of obtaining payment (periodic rather than lump-sum payments), not a new source of payment.”
N.H. Rev. Stat. Ann. § 511:2(1): 1 case
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
N.H. Rev. Stat. Ann. § 511:2(111): 2 cases
In Re Skorich, 332 B.R. 77 (Bankr. D.N.H. 2005). “00 in the Skorich Enterprises stock pursuant to NH RSA 511:2(XVIII). No one challenged *89 this exemption.”
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
N.H. Rev. Stat. Ann. § 511:2(IX): 1 case
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
N.H. Rev. Stat. Ann. § 511:2(VIII): 1 case
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
N.H. Rev. Stat. Ann. § 511:2(XIX): 1 case
In Re Stewart, 246 B.R. 134 (Bankr. D.N.H. 2000). “RSA 511:2(XIX) RSA 511:2 provides, inter alia: The following goods and property are exempted from attachment and execution XIX.”
N.H. Rev. Stat. Ann. § 511:2(XVI): 3 cases
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
In re Gilica, 530 B.R. 429 (Bankr. N.D. Ohio 2015).
Simpson v. Drewes (In re Drewes), 217 B.R. 978 (Bankr. D.N.H. 1998).
N.H. Rev. Stat. Ann. § 511:2(XVII): 1 case
Vaillancourt v. Granite Grp. (In Re Vaillancourt), 260 B.R. 66 (Bankr. D.N.H. 2001). “Granite Group filed an objection to the motion on the grounds that (1) the Debtor cannot use the state “wild card exemption” under RSA 511:2(XVIII) to exempt any portion of his homestead as that exemption is applicable only to personal property; and (2) the Debtor’s property is…”
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