N.H. Rev. Stat. § 77:5

Current through Chapter 381 of the 2024 Legislative Session

Section 77:5 - [Repealed effective 1/1/2025] Exemptions

Each taxpayer shall have the following exemptions:

I. Income of $2,400.

II. An additional $1,200 if either or both taxpayers are 65 years of age or older on the last day of the tax year.

III. An additional $1,200 if either or both taxpayers are blind.

IV. An additional $1,200 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.

RSA 77:5

Amended by 2023, 79:88, eff. 7/1/2023.

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1923, 65:2. PL 65 :4. RL 78:4. 1951, 222:1. RSA 77:5. 1977, 561:2. 1981, 314:3. 1990, 140:2, X. 1997, 189:2, eff. July 1, 1997.