Section Rev 1203.01 - Filing Dates(a) A claimant shall complete and file a Form DP-8, "Low and Moderate Income Homeowners Property Tax Relief" application, no earlier than May 1 and no later than June 30 following the due date of the final tax bill as defined in RSA 76:1-a, I for state education property tax.(b) A claim shall be considered timely filed when:(2) Postmarked by the United States Postal Service, as provided by RSA 80:55, no earlier than May 1 and no later than June 30; or(3) Received at the department no earlier than May 1 and no later than June 30.(c) If a claim is not timely filed pursuant to Rev 1203.01(b), a late claim shall be accepted if a complete application is filed on or before November 1, under the following circumstances: (1) The claimant was prevented from timely filing the application due to accident, mistake, or misfortune, and the claimant has submitted the additional documents pursuant to Rev 1203.02(e); or(2) The claimant or other adult member of the household requested an extension of time to file his or her federal income tax return, and the claimant has submitted the additional documents pursuant to Rev 1203.02(f).N.H. Admin. Code § Rev 1203.01
#7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11
Amended by Volume XXXIX Number 50, Filed December 12, 2019, Proposed by #12923, Effective 11/26/2019, Expires 11/26/2029.Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032