N.H. Admin. Code § Rev 422.01

Current through Register No. 1, January 2, 2025

Section Rev 422.01 - Receipt of an Application

(a) The municipal assessing officials shall examine every timely completed and filed application for a property tax credit, exemption, or deferral to determine whether the applicant is eligible for the property tax credit, exemption, or deferral, except as provided in (b) below.

(b) The municipal assessing officials shall not accept an application for a property tax credit or exemption that has not been adopted by the municipality.

(c) After receiving a timely completed and filed application for a property tax credit, exemption, or deferral, the municipal assessing officials may:

(1) Request copies of any documents as needed to verify the applicant's eligibility for the property tax credit, exemption, or deferral; or

(2) Respond on Form PA-35 to the applicant if the application:

a. Does not contain sufficient information to determine the applicant's eligibility; or

b. Contains incorrect, inaccurate, or misleading information.

(d) An applicant who receives a request from the municipal assessing officials for supporting documentation, pursuant to (c)(1) above, shall submit the documents within 30 calendar days.

(e) Pursuant to RSA 72:34, II, all documents submitted by the applicant with an application or as requested by the municipal assessing officials shall be:

(1) Considered confidential; and

(2) Returned to the applicant after a decision is made on the application.

(f) An applicant who receives a Form PA-35 from the municipal assessing officials, pursuant to (c)(2) above, may file a corrected application within 30 calendar days if the applicant timely completed and filed the original application.

(g) 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.

(h) The municipal assessing officials shall grant a property tax credit or exemption if:

(1) The applicant timely completed and filed an application for a property tax credit or exemption, except as provided in (g) above;

(2) The municipal assessing officials are satisfied that the applicant has not willfully made any false statement in the application for the purpose of obtaining the property tax credit or exemption;

(3) The applicant has cooperated with all the municipal assessing officials' requests pursuant to (c)(1) above, if applicable; and

(4) The applicant meets all the eligibility requirements for the property tax credit or exemption in the tax year in which the property tax credit or exemption is claimed.

(i) The municipal assessing officials may annually grant a property tax deferral if:

(1) The applicant timely completed and filed an application for a property tax deferral;

(2) In the municipal assessing officials' opinion, the property taxes due on the applicant's homestead causes the applicant an undue hardship or possible loss of the applicant's homestead;

(3) 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; and

(4) The applicant meets all the eligibility requirements for the property tax deferral at the time of the application.

N.H. Admin. Code § Rev 422.01

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 421.01 )