Section Rev 412.02 - Exemption for Deaf or Severely Hearing Impaired Persons(a) An applicant shall not be entitled to the exemption for deaf persons unless: (1) The applicant's residential real estate is located in a municipality that has adopted the exemption for deaf persons pursuant to RSA 72:27-a; and(2) The applicant is eligible for the exemption for deaf persons pursuant to Rev 412.03 and Rev 412.04.(b) The exemption for deaf persons shall be prorated, if applicable pursuant to RSA 72:41, and deducted from the assessed value of an entitled applicant's residential real estate.N.H. Admin. Code § Rev 412.02
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 411.02 )Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.