CHAPTER
Rev 1200 LOW AND
MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF
REVISION NOTE:
Rev 1200 formerly dealt with current use and was repealed
by the Department of Revenue Administration through filing Document #5364,
effective 3-23-92. Rules on current use
formerly under Rev 1200 are now under the rulemaking authority of the Chairman
of the Current Use Board in Cub 100-Cub 300.
REVISION NOTE:
Pursuant to 2001, 158:80, Document
#7910, effective 6-25-03, readopted with amendments Rev 1200, formerly entitled
"Education Property Tax Hardship Relief".
PART
Rev 1201 DEFINITIONS
Rev 1201.01 “Accident, mistake
or misfortune” means something beyond the claimant’s control and not due to the
claimant’s own neglect, or something which a reasonably prudent person would
not be expected to guard against or provide for.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03,
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19
Rev 1201.02 “Adult” means a person who has attained the
age of 18 years.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11 (from Rev 1201.01); ss by #12923, eff 11-26-19
Rev 1201.03 “Claim” means the Form DP-8 and any
additional documents required to be filed.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11 (from Rev 1201.02); ss by #12923,eff 11-26-19
Rev 1201.04 “Claimant” means a natural person and
excludes a corporation, trust or other entity that applies for low and moderate income homeowners property tax relief. This term includes co-claimant(s) except when
co-claimant is specifically stated in the rule.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11 (from Rev 1201.03); ss by #12923, eff 11-26-19
Rev 1201.05 “Co-claimant” means one or more natural
persons and excludes a corporation, trust, or other entity that applies as the
second claimant on a claim for low and moderate income
homeowners property tax relief.
Source. #7910, eff 6-25-03; ss by #9946, eff 6-23-11
(from Rev 1201.04); ss by #12923, eff 11-26-19
Rev 1201.06 “Department” means the department of revenue administration.
Source. #9946, eff 6-23-11; ss by #12923, eff 11-26-19
Rev 1201.07 “Homestead” means
“homestead” as defined in RSA 198:56, II. The term includes only such land and
outbuildings as are identified in the same tax bill.
Source. #7910, eff 6-25-03 ss by #9946, eff 6-23-11
(from Rev 1201.05); ss by #12923, eff 11-26-19
Rev 1201.08 “Household income” means “household income”
as defined in RSA 198:56, III.
Source. #9946, eff 6-23-11; ss
by #12923, eff 11-26-19
Rev 1201.09 “New Hampshire household” means “New Hampshire household” as defined in RSA 198:56, V.
Source. #9946, eff 6-23-11; ss by #12923, eff 11-26-19
PART Rev 1202 ELIGIBILITY REQUIREMENTS
Rev
1202.01 Eligibility Criteria. To be eligible for low and
moderate income homeowners property tax relief, a claimant shall:
(a) Own a homestead or an interest in a homestead
that is subject to the state education property tax;
(b) Have resided in the homestead on April 1 of
the year for which the claim is made, except such persons as are on active duty
as provided for in RSA 198:57, III(b); and
(c) Meet the total household income levels provided for in
RSA 198:57, III(c).
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19;
ss by #13490, eff 11-15-22
PART
Rev 1203 FILING FOR TAX RELIEF
Rev
1203.01 Filing Dates.
(a) A claimant shall complete and file a Form
DP-8, “Low and Moderate Income Homeowners Property Tax
Relief” application, no earlier than May 1 and no later than June 30 following
the due date of the final tax bill as defined in RSA 76:1-a, I for state
education property tax.
(b) A claim shall be considered timely filed when:
(1) Filed electronically through the Granite Tax
Connect portal located at www.revenue.nh.gov/gtc
(2) Postmarked by the United States Postal
Service, as provided by RSA 80:55, no earlier than May 1 and no later than June
30; or
(3)
Received at the department no earlier than May 1 and no later than June
30.
(c) If a claim is not timely filed pursuant to
Rev 1203.01(b), a late claim shall be accepted if a complete application is
filed on or before November 1, under the following circumstances:
(1) The
claimant was prevented from timely filing the application due to accident,
mistake, or misfortune, and the claimant has submitted the additional documents
pursuant to Rev 1203.02(e); or
(2)
The claimant or other adult member of the household requested an
extension of time to file his or her federal income tax return, and the
claimant has submitted the additional documents pursuant to Rev 1203.02(f).
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19; ss by #13490, eff 11-15-22
Rev 1203.02 Additional Documents.
(a)
Each claimant shall include, with the completed Form DP-8, a copy of the
following for all adult members of the household required to file a federal tax
return for the corresponding tax period:
(1) Pages 1 and 2 of the federal income tax
return(s);
(2) Federal telefile
worksheet; or
(3)
The federal tax return of a trust
through which any adult member has beneficial interest or equitable title.
(b)
Each claimant shall also include a copy of the final property tax bill
of the homestead for the property tax year for which the claim is made.
(c) In instances where federal income tax returns
are not required to be filed, the claimant and all adult members of the claimant’s
household may include with the completed Form DP-8 an affidavit in lieu of a
tax return that includes:
(1) Each person’s
Social Security number; and
(2) An
explanation why a federal income tax return was not required to be filed.
(d) In instances where a claimant holds equitable
title or beneficial interest for life in the homestead, the claimant shall
include with the completed Form DP-8 a copy of the document creating such
interest.
(e) If the claimant seeks to
file a late claim because he or she was prevented from timely filing the
application due to accident, mistake or misfortune, the claimant shall include
with the completed Form DP-8 a written explanation as to why the claim is
postmarked after the filing deadline.
(f) If the claimant or any other
adult member of the household requested an extension to file his or her federal
income tax return, the claimant shall include with the completed Form DP-8 a
copy of federal Form 4868.
(g) In instances where the homestead or any
portion of the land or buildings taxed under RSA 79-A is rented or used for
commercial or industrial purposes, the claimant shall include with the
completed Form DP-8 the following documents, if applicable:
(1) A copy of federal Form 8829;
(2) A copy of the Schedule C filed with the federal
Form 1040; and
(3) A copy of page 1 of the Schedule E filed with
the federal Form 1040.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11 (formerly Rev 1203.03); ss by #12923, eff 11-26-19
PART
Rev 1204 REJECTIONS AND APPEALS
Rev 1204.01 Rejection of Claim.
(a)
A claim for low and moderate income homeowners
property tax relief shall be rejected if the claim:
(1) Fails to provide the information required by
Rev 1203.02;
(2) Is not timely filed pursuant to Rev
1203.01(b) and does not meet the circumstances for a late claim set forth in
Rev 1203.01(c);
(3) Contains materially false information; or
(4) Fails to establish that the claimant(s) meets
eligibility requirements in Rev 1202.
(b)
The department shall notify a claimant whose claim is rejected in whole
or in part of such determination within 90 days of the department’s receipt of
the claim and all required documentation as provided in Rev 1203.02.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19
Rev 1204.02 Appeals. Pursuant to RSA 198:60, appeals shall be
filed in writing with the New Hampshire board of tax and land appeals within 30
days from the date of the notice of relief or denial, or the notice of
assessment after an audit.
Source. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19
PART
Rev 1205 RELIEF
Rev 1205.01 Relief. Relief shall be processed pursuant to RSA
198:61 within 120 days of the department’s receipt of the claim and all
required documentation as provided in Rev 1203.02.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19
PART
Rev 1206 PENALTIES
Rev 1206.01 Criteria for Penalties. Penalties, pursuant to RSA 198:59, shall be
assessed in cases of:
(a)
Understatement of household income;
(b)
A claimant’s submission of a claim for a homestead not owned by the claimant;
(c)
A claimant’s submission of a claim for relief in which the claimant has
not resided in the homestead on April 1 of the year for which the claim is made;
(d)
Overstatement or understatement of the number of adult members that
reside in the homestead;
(e)
Overstatement of the assessed value of the claimant’s homestead;
(f)
A claimant’s submission of a claim for more than one homestead; or
(g) Inclusion of property outside the definition of “homestead” as defined in RSA 198:56,II.
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00
New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03;
ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19
Rev 1206.02 Penalties for Erroneously Paid Claims. If a claimant receives an erroneously paid
claim, the claimant shall be assessed for the amount of
relief issued plus interest as provided under RSA 21-J:28 and an additional
penalty of 25 percent of the erroneous amount of such claim.
Source. #9946, eff 6-23-11; ss by #12923, eff 11-26-19
Rev 1206.03 Penalties for Fraudulent Claims. If a claimant receives relief for a fraudulent claim, the claimant shall be assessed for the amount of relief issued plus interest as provided under RSA 21-J:28 and an additional penalty of the greater of 25 percent of the amount of relief issued or $1,000.
Source. #9946, eff 6-23-11; ss by #12923, eff 11-26-19
APPENDIX
Rule |
Statute |
Rev 1201.01 |
RSA 198:56, I |
Rev 1201.02 |
RSA 21:44 |
Rev 1201.03 |
RSA 198:57 |
Rev 1201.04 |
RSA 198:57 |
Rev 1201.05 |
RSA 198:57 |
Rev 1201.06 |
RSA 198:56, V |
Rev 1201.07 |
RSA 198:56, II |
Rev 1201.08 |
RSA 198:56, III |
Rev 1201.09 |
RSA 198:56, I |
Rev 1202.01 |
RSA 198:57, III |
Rev 1203.01 |
RSA 198:57, VI |
Rev 1203.02 |
RSA 198:57, VII |
Rev 1204.01 |
RSA 198:61 |
Rev 1204.02 |
RSA 198:60 |
Rev 1205.01 |
RSA 198:61 |
Rev 1206.01 |
RSA 198:59 |
Rev 1206.02 |
RSA 198:59, II |
Rev 1206.03 |
RSA 198:59, II |