N.H. Admin. Code § Rev 412.04

Current through Register No. 1, January 2, 2025
Section Rev 412.04 - Additional Eligibility Requirements of Exemption for Deaf or Severely Hearing Impaired Persons

The applicant shall not be eligible for the exemption for deaf persons unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 412.03, the applicant also meets the following requirements:

(a) The applicant is a deaf person or person with severe hearing impairment;
(b) In the calendar year preceding April 1 in the tax year in which the exemption for deaf persons is claimed, the applicant does not have a net income or, if married, a combined net income, greater than the maximum amount adopted by the municipality in accordance with Rev 413; and
(c) The applicant does not own net assets or, if married, combined net assets, greater than the maximum amount adopted by the municipality in accordance with Rev 413.

N.H. Admin. Code § Rev 412.04

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 411.04)
Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.