New Hampshire is a dual-choice state, allowing debtors to use either the **New Hampshire** exemptions or **federal** exemptions in bankruptcy. Below is a summary of commonly used **New Hampshire** exemptions with references to the **New Hampshire Revised Statutes Annotated (RSA)**. Always consult a licensed New Hampshire bankruptcy attorney or the official statutes for current amounts and interpretations.
| Asset / Type of Property | Exemption Description | Statute / Code | Notes |
|---|---|---|---|
| Homestead | Real property or manufactured housing (if debtor also owns the land) up to \$50,000 equity. | RSA 480:1 | Must occupy property as primary residence. |
| Firefighters’ Aid Insurance | Fully exempt. | RSA 402:69 | |
| Fraternal Benefit Society Benefits | Fully exempt. | RSA 418:24 | |
| Homeowners’ Insurance Proceeds | Up to \$5,000 if property is damaged or destroyed. | RSA 512:21(VIII) | |
| Child Support | Exempt to the extent needed for support. | RSA 161-C:11 | |
| Jury, Witness Fees | Exempt from attachment, up to certain limits. | RSA 512:21(VI) | |
| Property of Business Partnership | Exempt from an individual partner’s creditors. | RSA 304A:25 | |
| Wages of Minor Child | Exempt from claims against the parents or child (some exceptions). | RSA 512:21(III) | |
| Federally Created Pension (Building Up) | Exempt only for benefits currently accumulating. | RSA 512:21(IV) | |
| Firefighters | Exempt pension benefits. | RSA 102:23 | |
| Police Officers | Exempt pension benefits. | RSA 103:18 | |
| Public Employees | Exempt retirement benefits for certain government workers. | RSA 100-A:26 | |
| Automobile | Up to \$4,000 equity. | RSA 511:2(XVI) | |
| Beds, Bedding, Cooking Utensils Needed | Fully exempt if essential. | RSA 511:2(II) | |
| Bibles & Books to \$800 | Limit on total value for these items. | RSA 511:2(VIII) | |
| Burial Plot, Lot | Fully exempt. | RSA 511:2(XIV) | |
| Church Pew | Fully exempt. | RSA 511:2(XV) | |
| Clothing Needed | Fully exempt if necessary. | RSA 511:2(I) | |
| Cooking & Heating Stoves, Refrigerator | Fully exempt if essential. | RSA 511:2(IV) | |
| Cow, 6 Sheep or Fleeces, 4 Tons of Hay | Agricultural items for personal/family use. | RSA 511:2(XI), (XII) | |
| Domestic Fowl to \$300 | Value limit for poultry. | RSA 511:2(XIII) | |
| Food & Fuel to \$400 | Essential supply for family consumption. | RSA 511:2(VI) | |
| Furniture to \$3,500 | Household furniture limit for essential use. | RSA 511:2(III) | |
| Hog, Pig, or Pork (Already Slaughtered) | Fully exempt (one hog or pig?). | RSA 511:2(X) | |
| Jewelry to \$500 | Personal adornment limit. | RSA 511:2(XVII) | |
| Proceeds for Lost/Destroyed Exempt Property | Remain exempt if item was previously exempt. | RSA 512:21(VIII) | |
| Sewing Machine | Fully exempt if used personally. | RSA 511:2(V) | |
| Aid to Blind, Aged, Disabled, AFDC | Fully exempt. | RSA 167:25 | |
| Unemployment Compensation | Fully exempt. | RSA 282A:159 | |
| Workers’ Compensation | Fully exempt. | RSA 281-A:52 | |
| Tools of Occupation to \$5,000 | Covers implements, etc. needed for livelihood. | RSA 511:2(IX) | |
| Uniforms, Arms & Equipment of a Military Member | Fully exempt if required for official duty. | RSA 511:2(VII) | |
| Yoke of Oxen or Horse Needed for Farming/Teaming | Exempt for agricultural/farming trade. | RSA 511:2(XII) | |
| Wages | Earned but unpaid wages are partially exempt; the judge sets the amount based on a percentage of the federal minimum wage. Spouse’s wages also exempt under certain conditions. | RSA 512:21(II) (judge’s discretion), 512:21(III) (spouse) | |
| Wildcard | None specified in New Hampshire law. | -- |
This overview is for general informational purposes only and does not constitute legal advice. Exemption amounts and statutes can be updated or interpreted differently by courts. Always consult a licensed New Hampshire bankruptcy attorney or check the official NH RSA for exact, up-to-date amounts and eligibility.