Section Rev 412.07 - Additional Eligibility Requirements of Exemption for Improvements to Assist Deaf or Severely Hearing Impaired Persons(a) An applicant shall not be eligible for the exemption for improvements to assist deaf persons unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 412.06, the applicant also meets the following requirements:(1) The applicant has made improvements to the applicant's residential real estate for the purpose of assisting a person who is deaf or severely hearing impaired; and(2) The person who is deaf or severely hearing impaired resided at the applicant's residential real estate on April 1 in the tax year in which the exemption for improvements to assist deaf persons is claimed.(b) The applicant and the person who is deaf or severely hearing impaired shall not have to be the same person.N.H. Admin. Code § Rev 412.07
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 411.07)Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.