Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 400 - PROPERTY TAX CREDITS, EXEMPTIONS AND DEFERRALS
Part Rev 418 - TAX DEFERRAL FOR ELDERLY AND DISABLED
Section Rev 418.01 - Tax Deferral for Elderly and Disabled

N.H. Admin. Code § Rev 418.01

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Current through Register No. 45, November 7, 2024
Section Rev 418.01 - Tax Deferral for Elderly and Disabled
(a) The municipal assessing officials may annually grant an eligible applicant a property tax deferral if:
(1) In their opinion, the property taxes due on the applicant's homestead causes the applicant:
a. An undue hardship; or
b. Possible loss of the applicant's homestead; and
(2) The total of property tax deferrals on the applicant's homestead is not more than 85% of the equity value in the applicant's homestead.
(b) A property tax deferral is granted:
(1) Only at the discretion of the municipal assessing officials; and
(2) For all or part of the property taxes due on the applicant's homestead.

N.H. Admin. Code § Rev 418.01

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 417.01 )