Section Rev 419.01 - Applying for a Property Tax Credit or Exemption(a) An applicant for any property tax credit or exemption shall complete and file Form PA-29, "Permanent Application for Property Tax Credits/Exemptions," with the municipal assessing officials in the municipality in which the property tax credit or exemption is claimed by April 15 preceding the setting of the municipality's property tax rate, except as provided in (c) below.(b) If the municipal assessing officials are satisfied that the applicant for a property tax credit or exemption was prevented from timely filing by accident, mistake, or misfortune, the municipal assessing officials shall accept Form PA-29 after April 15 in the tax year in which the property tax credit or exemption is claimed, but not after the municipality's property tax rate has been approved for that tax year.(c) An applicant for the tax credit for combat service may complete and file Form PA-29 at any point during the tax year in which the applicant is engaged in combat service. If the application is received and granted after the municipality's property tax rate is approved, the credit shall be applied in accordance with RSA 72:33, I-b.(d) If an applicant for a property tax credit or exemption owns residential real estate or other property, if applicable, as a tenant in common, the applicant shall complete and file Form PA-29 whether or not the other tenants in common also complete and file Form PA-29.(e) An entitled applicant for a property tax credit or exemption shall receive the property tax credit or exemption on an annual basis after filing Form PA-29, unless: (1) The entitled applicant changes residential real estate; or(2) The entitled applicant no longer meets all the eligibility requirements of the property tax credit or exemption.(f) An applicant for a property tax credit or exemption who changes residential real estate in the same municipality after filing Form PA-29 shall file an amended application within 10 calendar days following the change of residential real estate, but not after December 1 in the tax year in which the property tax credit or exemption is claimed.(g) The municipal assessing officials may periodically require an entitled applicant for a property tax credit or exemption to file information as needed to verify eligibility, but no more frequently than annually.(h) An entitled applicant for a property tax credit or exemption who fails to periodically file information pursuant to (f) above may lose the property tax credit or exemption for that tax year, at the discretion of the municipal assessing officials.N.H. Admin. Code § Rev 419.01
Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; amd by #12925, eff 11-26-20; amd by #12925, eff 11-26-19 (formerly Rev 418.01 )