Section Rev 403.04 - Additional Eligibility Requirements(a) The applicant shall not be eligible for the veterans' tax credit unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 403.03, the applicant is also one of the following: (1) A veteran, as defined in RSA 21:50 who: a. Served at least 90 days on active duty in the armed forces of the United States in any qualifying war or armed conflict listed in RSA 72:28 and continues to serve, or was honorably discharged or honorably separated from service; orb. Was terminated from the armed forces of the United States because of a service-connected disability;(2) A veteran of allied forces otherwise eligible for the veterans' tax credit pursuant to (a)(1) above;(3) The spouse of a person eligible for the veterans' tax credit pursuant to (a)(1)a. above, including a veteran of allied forces; or(4) The surviving spouse of a person, including a veteran of allied forces, who: a. Is eligible for the veterans' tax credit pursuant to (a)(1) above; orb. Suffered a service-connected death.(b) An entitled applicant shall be granted only a single veterans' tax credit in New Hampshire.(c) If both members of a married couple are each entitled to the veterans' tax credit pursuant to (a)(1) above, the municipal assessing officials shall grant them each 100% of the veterans' tax credit. (d) A spouse living separately from a person eligible for the veterans' tax credit pursuant to (a)(1) above, including a veteran of allied forces, may apply for the veterans' tax credit on the spouse's residential real estate, but only if the eligible person does not also apply for the veterans' tax credit on the eligible person's residential real estate.(e) The applicant of the veterans' tax credit qualifying pursuant to (a)(1)a., or (a)(3) above, if the veteran continues to serve, shall substantiate their qualification of the veterans' tax credit to the municipal assessing officials on an annual basis.(f) Training for active duty by a member of the national guard or reserve shall be considered for determining eligibility of the veterans' tax credit.N.H. Admin. Code § Rev 403.04
#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 (from Rev 403.03 )
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.