Section Rev 404.03 - Additional Eligibility Requirements(a) The applicant shall not be eligible for the all veterans' tax credit unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 404.03, the applicant is: (1) One of the following: a. A person who is a veteran, as defined in RSA 21:50, who served at least 90 days on active duty in the armed forces of the United States and continues to serve, or was honorably discharged or honorably separated from service;b. A veteran of allied forces otherwise eligible for the all veterans' tax credit pursuant to (a)(1)a. above; orc. The spouse or surviving spouse of a person or veteran of allied forces eligible for the all veterans' tax credit pursuant to (a)(1)a. above; and(2) Not eligible for and is not receiving a standard or optional veterans' tax credit pursuant to Rev 403, or a service-connected total and permanent disability tax credit pursuant to Rev 405.(b) If both members of a married couple are entitled to the all veterans' tax credit pursuant to (a)(1)a. above, the municipal assessing officials shall grant them both 100% of the all veterans' tax credit.(c) The applicant of the all veterans' tax credit qualifying pursuant to (a)(1)a., or (a)(1)c above, if the veteran continues to serve, except for the surviving spouse, shall substantiate their qualification of the all veterans' tax credit to the municipal assessing officials on an annual basis.(d) Training for active duty or state active duty by a member of the national guard or reserve shall be considered for determining eligibility of the all veterans' tax credit.N.H. Admin. Code § Rev 404.03
Derived From 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.