Section Rev 402.01 - Types of Mandatory Property Tax Credits, Exemptions, and Deferrals The municipal assessing officials shall grant the following property tax credits, exemptions, and deferrals to entitled applicants:
(a) Standard veterans' tax credit pursuant to Rev 403 unless, alternatively, the municipality adopts the optional veterans' tax credit;(b) Standard service-connected total and permanent disability tax credit pursuant to Rev 406 unless, alternatively, the municipality adopts the optional service-connected total and permanent disability tax credit;(c) Standard surviving spouse tax credit pursuant to Rev 407 unless, alternatively, the municipality adopts the optional surviving spouse tax credit;(d) Certain disabled veterans' exemption pursuant to Rev 408;(e) Elderly exemption pursuant to Rev 409;(f) Exemption for improvements to assist persons with disabilities pursuant to Rev 410;(g) Exemption for the blind pursuant to Rev 414; and(h) Tax deferral for elderly and disabled pursuant to Rev 418.N.H. Admin. Code § Rev 402.01
#2080, eff 7-5-82; ss by #2821, eff 8-17-84, EXPIRED: 8-17-90
New. #5911, eff 10-14-94; ss and moved by #7410, eff 11-23-00 (from Rev 402.02 ); (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Amended by Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026.Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.