CHAPTER 72 PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes
Section 72:40-a
72:40-a Limitation. –
In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage.