NEW HAMPSHIRE

Has state opted out of federal bankruptcy exemptions? No.

Is opt out limited to residents or domiciliaries of the state? Not applicable.

Do state’s exemptions have extraterritorial application?

Homestead: Yes. See In re Varanasi, 394 B.R. 430 (Bankr. S.D. Ohio 2008) (applying New Hampshire’s homestead exemption to Ohio residence; no unconstitutional taking, impairment of contract or denial of equal protection, even though New Hampshire’s homestead amount was ten times Ohio’s); In re Weza, 248 B.R. 470 (Bankr. D.N.H. 2000) (New Hampshire homestead may be claimed for property outside state because homestead statute does not limit exemption to property located in New Hampshire; homestead denied, however, because debtor did not currently reside on property).

Personal property: Not specified in exemption statute, but probably yes. See In re Weza, 248 B.R. 470 (Bankr. D.N.H. 2000).

Wages: N.H. Rev. Stat. Ann. §§ 161-C:11, 512:21.

Scope: Wages. N.H. Rev. Stat. Ann. §§ 512:21(I), 512.21(II).

Amount: Fifty times federal minimum wage is exempt. N.H. Rev. Stat. Ann. § 512.21(II).

Survival after payment/deposit: Not specified in exemption statute.

Waiver: Not specified in exemption statute.

Homestead: N.H. Rev. Stat. Ann. §§ 480:1, 480:3-a, 480:4, 480:5-a, 480:9.

Amount: $120,000. Manufactured housing explicitly included (but not the underlying land, if owned by another). N.H. Rev. Stat. Ann. § 480:1.

Procedural requirements: Procedure available for establishing homestead, but apparently not prerequisite to existence of exemption.

Special provisions: Exemption not lost by conveyance to revocable trust. N.H. Rev. Stat. Ann. § 480:9. Homestead right protects surviving spouse. N.H. Rev. Stat. Ann. § 480:3-a.

Waiver: Spouse must join in conveyance or encumbrance, with formalities used for conveyance of land. N.H. Rev. Stat. Ann. § 480:5-a.

Tangible personal property: N.H. Rev. Stat. Ann. § 511:2.

Household goods: $3500 household furniture; beds and bedding; stove, utensils, refrigerator, heating unit; sewing machine; $400 provisions and fuel; one computer. N.H. Rev. Stat. Ann. §§ 511:2(II)–511:2(VI), and 511:2(XX).

Motor vehicles: $10,000. N.H. Rev. Stat. Ann. § 511:2(XVI).

Tools of trade: $5000. N.H. Rev. Stat. Ann. § 51:2(IX).

Clothing and jewelry: Necessary clothing (N.H. Rev. Stat. Ann. § 511:2(I)); $500 jewelry. N.H. Rev. Stat. Ann. § 511:2(XVII).

Miscellaneous and wildcard: Wildcard exemption of $1000 plus up to $7000 from unused exemptions for furniture (N.H. Rev. Stat. Ann. § 511:2(XVIII)), provisions and fuel, library, tools of trade, motor vehicle, and jewelry. N.H. Rev. Stat. Ann. § 511:2(VIII). Burial place (N.H. Rev. Stat. Ann. § 511:2(XV)); militia uniforms and arms (N.H. Rev. Stat. Ann. § 511:2(VII)); $800 in books (N.H. Rev. Stat. Ann. § 511:2(VIII)); various livestock (N.H. Rev. Stat. Ann. §§ 511:2(X)–511.2(XIII)); a meeting-house pew. N.H. Rev. Stat. Ann. § 511:2(XIV).

Waiver: Not specified in exemption statute.

Benefits, retirement plans, insurance, judgments, and other intangibles: N.H. Rev. Stat. Ann. §§ 511:2, 512:21. See N.H. Rev. Stat. Ann. §§ 100-A:26, 102:23.

Public benefits: Not specified in exemption statute. See N.H. Rev. Stat. Ann. § 167:25 (public assistance to blind, aged, disabled persons, or dependent children is exempt).

Pensions, retirement plans, and annuities: Federal pension or bounty funds before payment to debtor (N.H. Rev. Stat. Ann. § 512.21(IV)); certain tax-qualified retirement plans. N.H. Rev. Stat. Ann. § 511.2(XIX).

Insurance, judgments, or other compensation for injury: Damages for the conversion of exempt property (N.H. Rev. Stat. Ann. § 512.21(VII)); certain insurance proceeds while in the hands of insurance company. N.H. Rev. Stat. Ann. § 512.21(VIII).

Bank accounts: Not specified in exemption statute.

Alimony, child support: Not specified in exemption statute.

Tax refunds: Not specified in exemption statute.

Survival after payment or deposit: Not specified in exemption statute, but note restrictive language in insurance and military pensions exemptions.