N.H. Admin. Code § Rev 414.01

Current through Register No. 50, December 12, 2024
Section Rev 414.01 - Exemption for the Blind
(a) An applicant shall not be entitled to the exemption for the blind pursuant to RSA 72:37 unless:
(1) The applicant's residential real estate is located in a municipality that has adopted the exemption for the blind pursuant to RSA 72:27-a; and
(2) The applicant is eligible pursuant to this part.
(b) The exemption for the blind 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 414.01

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 413.01 )
Amended by Number 19, Filed May 9, 2024, Proposed by #13943-B, Effective 4/27/2024, Expires 4/27/2034.