Section Rev 406.02 - Standard or Optional Service-Connected Total and Permanent Disability Tax Credits(a) An applicant shall not be entitled to the service-connected total disability tax credit unless the applicant meets all the eligibility requirements of this part.(b) The standard service-connected total disability tax credit shall be the amount provided in RSA 72:35.(c) The optional service-connected total disability tax credit shall be an amount adopted by the municipality in accordance with RSA 72:35, if applicable.(d) The optional service-connected total disability tax credit shall replace the standard service-connected total disability tax credit in its entirety and shall not be in addition to the standard service-connected total disability tax credit.(e) The service-connected total disability tax credit shall be subtracted only from the property taxes due on an entitled applicant's residential real estate.(f) The service-connected total disability tax credit shall be divided evenly among the remaining property tax payments required annually by the municipality so that a portion of the service-connected total disability tax credit shall apply to each property tax payment to be made.N.H. Admin. Code § Rev 406.02
(See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08 (from Rev 404.02 ); Amended by Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 405.02 )