Section Rev 411.01 - Exemption for the Disabled(a) An applicant shall not be entitled to the exemption for the disabled pursuant to RSA 72:37-b unless: (1) The applicant's residential real estate is located in a municipality that has adopted the exemption for the disabled pursuant to RSA 72:27-a; and(2) The applicant is eligible for the exemption for the disabled pursuant to this part.(b) The exemption for the disabled shall be prorated, if applicable pursuant to RSA 72:41, and deducted from the assessed value of an entitled applicant's residential real estate.(c) A disabled applicant who is 65 years of age or older and otherwise entitled to the exemption for the disabled shall be entitled to a yearly exemption either in the amount of the exemption for the disabled, or the elderly exemption pursuant to Rev 409, whichever is greater.N.H. Admin. Code § Rev 411.01
Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 410.01 )Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.