Section Rev 403.02 - Standard or Optional Veterans' Tax Credits(a) An applicant shall not be entitled to the veterans' tax credit unless the applicant meets all the eligibility requirements of this part.(b) The standard veterans' tax credit shall be the amount provided in RSA 72:28.(c) The optional veterans' tax credit shall be an amount adopted by the municipality in accordance with RSA 72:28, if applicable.(d) The optional veterans' tax credit shall replace the standard veterans' tax credit in its entirety and shall not be in addition to the standard veterans' tax credit.(e) The veterans' tax credit shall be subtracted from the property taxes due on an entitled applicant's residential real estate, except as provided in (f) below.(f) The surviving spouse of a person who suffered a service-connected death may have the veterans' tax credit subtracted from the property taxes due on any real estate in the same municipality where the surviving spouse is a resident.N.H. Admin. Code § Rev 403.02
#2080, eff 7-5-82; ss by #2821, eff 8-17-84, EXPIRED: 8-17-94
New. #5911, eff 10-14-94; ss by #7410, eff 11-23-00; (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.