Section Rev 402.03 - Ownership Requirements(a) The applicant for any property tax credit, exemption, or deferral shall own residential real estate or other property, if applicable, either individually or jointly, whether as joint tenants or as tenants in common, except as provided in (b) below.(b) An applicant who does not own residential real estate may apply for any of the following exemptions if the applicant's spouse of at least 5 consecutive years owns residential real estate: (1) Elderly exemption pursuant to Rev 409;(2) Exemption for the disabled pursuant to Rev 411; or(3) Exemption for deaf or severely hearing impaired persons pursuant to Rev 412.N.H. Admin. Code § Rev 402.03
#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.