CHAPTER Rev
400 PROPERTY TAX CREDITS, EXEMPTIONS AND
DEFERRALS
REVISION NOTE:
Document #9309, effective 10-30-08, made extensive changes
to the wording, format, and numbering in the former Chapter Rev 400, which had
contained 4 parts numbered Rev 401 through Rev 404. Rev 400 as filed in Document #9309 contains 9
nine parts numbered Rev 401 through Rev 409.
Some rules in Rev 400 as filed in Document #9309 are not strictly
amendments of former rules in Rev 400 but address either new subjects for Rev
400 or subjects transferred from other chapters of rules. These rules containing new or transferred
subjects include the following:
Rev 401.02 defining
“assessing officials.”
Rev 401.03 defining
“civil union partner.”
Rev 401.04 defining
“credit.”
Rev 401.05 defining
“deferral.”
Rev 401.07 defining
“exemption.”
Rev 401.08 defining
“fractional property interest.”
Rev 401.10 defining
“resident.”
Rev 401.12 defining
“separation.”
Rev 402.05 Assessing
Officials Review of Documentation.
Rev 402.06 Assessing
Officials Response.
Rev 403.03 Service
Related Lists.
Rev 404.02 Requested
Documents.
PART Rev 406
APPLICATION FOR DEFERRALS.
PART Rev 407
PROPERTY HELD IN LIFE OR TRUST ESTATE.
Rev 408.03 Property
Tax Deferrals Form.
Rev 408.04 Tax
Credit, Exemption or Deferral for Real Property Held in Trust or as a Life
Estate Form.
Rev 408.05
Residential Property in an Industrial or Commercial Zone Exemption Form.
PART Rev 409
APPEALS.
Document #9309 replaces all prior filings affecting Rev
400. The filings of the Department of
Revenue Administration affecting the former Rev 400 include the following documents:
#2080, eff 7-5-82 #4511,
eff 10-26-08
#2272, eff 1-11-83 #5911,
eff 10-14-94
#2821, eff 8-27-84 #7410,
eff 11-23-00
PART Rev 401 DEFINITIONS
Rev 401.01 “Accident, mistake, or
misfortune” means something outside a person’s control, or something which a
reasonably prudent person would not be expected to guard against or provide
for.
Source. #2080, eff 7-5-82; ss by #2272, eff 1-11-83;
ss by #2821, eff 8-17-84; ss by #4511, eff 10-26-88; ss by #5911, eff 10-14-94;
ss by #7410, eff 11-23-00; (See Revision Note at chapter heading for Rev 400)
#9309, eff 10-30-08; ss by #12027, eff 10-28-16
Rev 401.02 “Active duty” means
full-time service as an enlisted member, or as a commissioned or warrant
officer, in any branch of the armed forces under Title 10 of the United States
Code, including active duty for training (ACDUTRA), as established by United
States Department of Defense Form 214 (DD Form 214) or another separation
document in RSA 21:50. The term does not
include military service under Title 32 of the United States Code.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84;
ss by #4511, eff 10-26-88; ss by #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08; ss by #12027, eff 10-28-16 (from Rev 401.01)
Rev 401.03 “Applicant” means a person applying for a
property tax credit, exemption, or deferral.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84;
ss by #4511, eff 10-26-88; ss by #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.04); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.03); ss by #12027, eff 10-28-16
Rev 401.04 “Armed forces” means the United States Army,
Navy, Marine Corps, Air Force, Coast Guard, and their Reserve components,
including the Army National Guard and the Air National Guard. The term includes
“armed forces” as defined in RSA 21:50, II, and includes the armed forces of
any of the governments associated with the United States in the wars, conflicts
or armed conflicts, or combat zones in RSA 72:28.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.05); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16
Rev
401.05 “Combat service” means “combat
service” as defined in RSA 72:28-c, III.
Source. #12925, eff 11-26-19
Rev 401.06 “Deaf or severely hearing impaired person”
means “deaf person or person with severe hearing impairment” as defined in RSA
72:38-b.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.06); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.05)
Rev 401.07 “Discharge” means the termination of active
duty service for an enlisted member or the separation of service for an active
duty officer.
Source. #5911, eff 10-14-9494; ss and moved by #7410,
eff 11-23-00 (from Rev 401.07); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.06)
Rev 401.08 “Eligible person” means a person who meets
all the eligibility requirements of a property tax credit, exemption, or
deferral.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.08); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.07)
Rev 401.09 “Encumbrance” means a
claim, lien, charge, or liability attached to and binding upon real estate or
personal property.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.08)
Rev 401.10 “Entitled applicant” means an eligible person
who applied for a property tax credit, exemption, or deferral in the approved
manner.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.05); ss by #12027, eff 10-28-16;
renumbered by #12925 (formerly Rev 401.09)
Rev 401.11 “Fractional property interest” means a
percentage share in the ownership of residential real estate or other property.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.10)
Rev 401.12 “Homestead” means the real estate on which a
person’s principal place of abode is located, including the land and buildings
identified in the property tax bill(s) for the person’s principal place of
abode and contiguous lots. The term does not include any portion of the land
and buildings rented or used for commercial or industrial purposes.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.06); ss by #12027, eff 10-28-16;
renumbered by #12925 (formerly Rev 401.11)
Rev 401.13 “Honorable discharge” means the character of
an enlisted member’s discharge from military service as established by United
States Department of Defense Form 214 (DD Form 214) or another separation
document in RSA 21:50, but does not include any other character of discharge,
including, but not limited to:
(a)
General, under honorable conditions;
(b)
Under other than honorable conditions;
(c)
Bad conduct;
(d)
Dishonorable; or
(e)
Uncharacterized.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.14)
Rev 401.14 “Honorable separation” means the character of
an officer’s separation from military service as established by United States
Department of Defense Form 214 (DD Form 214) or another separation document in
RSA 21:50.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.07); ss by #12027, eff 10-28-16;
renumbered by #12925 (formerly Rev 401.13)
Rev 401.15 “Municipal assessing officials” means the:
(a)
Governing body of a municipality;
(b)
Assessors of a municipality; or
(c)
County commissioners of an unincorporated place.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.14)
Rev 401.16 “Municipality” means a city, town, or
unincorporated place.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.15)
Rev 401.17 “Owner” means a person who owns residential
real estate or other property and:
(a)
Includes a person who has:
(1) Placed property in a grantor/revocable trust;
(2) Equitable title in property;
(3) A life estate in property; and
(b)
Does not include a person who has placed property in an irrevocable trust
or any other legal entity distinct from the person.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.16)
Rev 401.18 “Person with a disability” means a person who
by reason of a physical defect or infirmity permanently requires the use of
special aids to enable the person to propel herself or himself.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.17)
Rev 401.19 “Principal place of abode” means the place of
abode which a person has, through all the person’s actions, demonstrated a
current intent to designate as the person’s principal place of residence for
the indefinite future to the exclusion of all others:
(a)
Notwithstanding a temporary absence if:
(1) The person intends to return;
(2) The person continues to maintain the place of
abode during the temporary absence; and
(3) The place of abode is available when the
person returns; and
(b)
With the exception of the following:
(1) Seasonal home;
(2) Timeshare; or
(3) Place of retreat.
Source. #12027, eff 10-28-16 (from Rev 401.09);
renumbered by #12925 (formerly Rev 401.18)
Rev 401.20 “Property tax credit” means an amount of
money to be deducted from a person’s property tax bill. The term includes “tax credit.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.19)
Rev 401.21 “Property tax deferral” means a postponement
of the payment of all or part of the property taxes due on a person’s
homestead. The term includes “tax
deferral for elderly and disabled” pursuant to RSA 72:38-a.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.20)
Rev 401.22 “Property tax exemption” means “exemption” as
defined in RSA 72:29, namely “the amount of money to be deducted from the
assessed valuation, for property tax purposes, of real property.” The term includes “exemption.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.21)
Rev 401.23 “Real estate” means “real estate” as defined
in RSA 21:21. The term includes “real
property.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.22)
Rev 401.24 “Resident” means a person who has a principal
place of abode in any New Hampshire municipality. The term includes “residency.”
Source. #12027, eff 10-28-16 (from Rev 401.10);
renumbered by #12925 (formerly Rev 401.23)
Rev 401.25 “Residential real estate” means the real
estate which a person occupies as the person’s principal place of abode
together with any appurtenant land or buildings, including manufactured housing
if used for that purpose.
Source. #12027, eff 10-28-16 (from Rev 401.11);
renumbered by #12925 (formerly Rev 401.24)
Rev 401.26 “Service-connected death” means a death:
(a)
Suffered while on active duty as established by United States Department
of Defense Form 1300 (DD Form 1300); or
(b)
Determined by the United States Department of Veterans Affairs to have
resulted from an injury, illness, or disability incurred in or aggravated by
military service.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.25)
Rev 401.27 “Service-connected disability” means an
injury, illness, or disability determined by the United States Department of
Veteran Affairs to have been incurred in or aggravated by military service. The term includes “service-connected injury.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.26)
Rev. 401.28 “Solar energy system” means “solar energy
system” as defined in RSA 72:61, namely “a system which utilizes solar energy
to heat or cool the interior of a
building or to heat water for use in a building and which includes one or more
collectors and a storage container.
‘Solar energy system’ also means a system which provides
electricity for a building by the use of photovoltaic panels.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.27)
Rev 401.29 “Spouse” means a lawful wife or husband.
Source. #12027, eff 10-28-16 (from Rev 401.13);
renumbered by #12925 (formerly Rev 401.28)
Rev 401.30 “Surviving spouse” means a person who was the
spouse of a person at the time of the person’s death, and who has not
remarried, or who has remarried but was later divorced. The term does not include a person who has
remarried and the new spouse dies.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.29)
Rev 401.31 “Tax year” means the time period beginning
April 1 of any year and ending March 31 of the next year, inclusive.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.30)
Rev 401.32 “Undue hardship” means a significant
difficulty or expense.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.31)
Rev 401.33 “Veteran of allied forces” means a person
who:
(a)
Served on active duty in the armed forces of any government associated
with the United States in the wars, conflicts or armed conflicts, or combat
zones in RSA 72:28; and
(b)
At the time of entry into such service:
(1) Was a citizen of the United States; or
(2) Was a New Hampshire resident.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.32)
Rev 401.34 “Wind-powered energy system” means
“wind-powered energy system” as defined in RSA 72:65, namely “any wind-powered
devices which supplement or replace electrical power supplied to households or
businesses at the immediate site.”
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.33)
Rev 401.35 “Woodheating energy
system” means “woodheating
energy system” as defined in RSA 72:69.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 401.34)
PART Rev 402 GENERAL INFORMATION
Rev
402.01 Types of Mandatory Property
Tax Credits, Exemptions, and Deferrals.
The municipal assessing officials shall grant the following property tax
credits, exemptions, and deferrals to entitled applicants:
(a)
Standard veterans’ tax credit pursuant to Rev 403 unless, alternatively,
the municipality adopts the optional veterans’ tax credit;
(b)
Standard service-connected total and permanent disability tax credit
pursuant to Rev 405 unless, alternatively, the municipality adopts the optional
service-connected total and permanent disability tax credit;
(c)
Standard surviving spouse tax credit pursuant to Rev 406 unless,
alternatively, the municipality adopts the optional surviving spouse tax
credit;
(d)
Certain disabled veterans’ exemption pursuant to Rev 407;
(e)
Elderly exemption pursuant to Rev 408;
(f)
Exemption for improvements to assist persons with disabilities pursuant
to Rev 409; and
(g)
Tax deferral for elderly and disabled pursuant to Rev 417.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-90
New. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.02); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16
Rev 402.02 Types of Optional Property Tax Credits and
Exemptions. A municipality may
adopt, rescind, or modify, if applicable, the following property tax credits
and exemptions pursuant to RSA 72:27-a:
(a)
Optional veterans’ tax credit pursuant to Rev 403;
(b)
All veterans’ tax credit pursuant to Rev 404;
(c) Tax credit for combat service pursuant to Rev
405;
(d)
Optional service-connected total and permanent disability tax credit
pursuant to Rev 405;
(e)
Optional surviving spouse tax credit pursuant to Rev 406;
(f)
Exemption for the disabled pursuant to Rev 410;
(g
Exemption for deaf or severely hearing impaired persons pursuant to Rev
411;
(h)
Exemption for the blind pursuant to Rev 413;
(i) Exemption for solar energy systems pursuant
to Rev 414;
(j)
Exemption for wind-powered energy systems pursuant to Rev 415; and
(k)
Exemption for woodheating energy systems
pursuant to Rev 416.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.03); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 402.04); ss by #12027, eff 10-28-16; amd by #12925 (eff 11-26-19)
Rev 402.03 Ownership Requirements.
(a)
The applicant for any property tax credit, exemption, or deferral shall
own residential real estate or other property, if applicable, either
individually or jointly, whether as joint tenants or as tenants in common,
except as provided in (b) below.
(b)
An applicant who does not own residential real estate may apply for any
of the following exemptions if the applicant’s spouse of at least 5 consecutive
years owns residential real estate:
(1) Elderly exemption pursuant to Rev 408;
(2) Exemption for the disabled pursuant to Rev
410; or
(3) Exemption for deaf or severely hearing
impaired persons pursuant to Rev 411.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.02); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16
Rev 402.04 Limit on Property Tax Credits, Exemptions,
and Deferrals.
(a)
The total of property tax credits and exemptions for particular
residential real estate or other property shall not reduce the property tax
bill(s) to less than zero so as to generate a refund.
(b)
The total of property tax deferrals on a particular homestead shall not
be more than 85% of the homestead’s equity value.
Source. #5911, eff 10-14-94; ss and moved by #7410, eff
11-23-00 (from Rev 402.05); (See Revision Note at chapter heading for Rev 400)
#9309, eff 10-30-08 (from Rev 402.03); ss by #12027, eff 10-28-16
Rev 402.05 Fractional Property Interests.
(a)
If an entitled applicant for any property tax credit or exemption owns a
fractional interest in residential real estate or other property, the entitled
applicant shall receive the property tax credit or exemption claimed in
proportion to the entitled applicant’s interest in the property.
(b)
The total property tax credit or exemption to all entitled applicants
who jointly own residential real estate, whether as joint tenants or as tenants
in common, shall not exceed 100% of the property tax credit or exemption
claimed, except as provided in Rev 403.04(c) or Rev 404.03(b).
(c)
If an entitled applicant for a property tax credit or exemption has
placed residential real estate or other property in a grantor/revocable trust with
at least one co-grantor, the entitled applicant and all co-grantors shall be
deemed to own the grantor/revocable trust’s fractional interest in the property
as joint tenants to each other.
(d)
If an entitled applicant for a property tax credit or exemption has a
fractional life estate in residential real estate or other property, the
entitled applicant shall receive the property tax credit or exemption claimed
in accordance with this section.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.06); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16 (from Rev 402.02)
PART
Rev 403 VETERANS’ TAX CREDIT
Rev 403.01 Definition. For purposes of this part, “veterans’ tax
credit” means the standard or optional veterans’ tax credits pursuant to RSA
72:28.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-94
New. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08; ss by #12027, eff 10-28-16
Rev 403.02 Standard or Optional Veterans’ Tax Credits.
(a)
An applicant shall not be entitled to the veterans’ tax credit unless
the applicant meets all the eligibility requirements of this part.
(b)
The standard veterans’ tax credit shall be the amount provided in RSA
72:28.
(c)
The optional veterans’ tax credit shall be an amount adopted by the
municipality in accordance with RSA 72:28, if applicable.
(d)
The optional veterans’ tax credit shall replace the standard veterans’
tax credit in its entirety and shall not be in addition to the standard
veterans’ tax credit.
(e)
The veterans’ tax credit shall be subtracted from the property taxes due
on an entitled applicant’s residential real estate, except as provided in (f)
below.
(f)
The surviving spouse of a person who suffered a service-connected death
may have the veterans’ tax credit subtracted from the property taxes due on any
real estate in the same municipality where the surviving spouse is a resident.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-94
New. #5911, eff 10-14-94; ss by #7410, eff 11-23-00;
(See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; ss by
#12027, eff 10-28-16
Rev 403.03 Residency Requirements. The applicant shall have been a New Hampshire
resident for at least one year preceding April 1 in the tax year in which the
veterans’ tax credit is claimed.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08; ss by #12027, eff 10-28-16 (from Rev 403.01)
Rev 403.04 Additional Eligibility Requirements.
(a)
The applicant shall not be eligible for the veterans’ tax credit unless,
in addition to meeting the ownership requirements of Rev 402.03, and the
residency requirements of Rev 403.03, the applicant is also one of the
following:
(1) A person honorably discharged or honorably
separated from military service who:
a. Served at least 90 days on active duty in the
armed forces of the United States in any qualifying war or armed conflict
listed in RSA 72:28; or
b.
Was terminated from the armed forces of the United States because of a
service-connected disability;
(2) A veteran of allied forces otherwise eligible
for the veterans’ tax credit pursuant to (a)(1) above;
(3) The spouse of a person eligible for the
veterans’ tax credit pursuant to (a)(1)a. above, including a veteran of allied
forces; or
(4) The surviving spouse of a person, including a
veteran of allied forces, who:
a. Is eligible for the veterans’ tax credit
pursuant to (a)(1) above; or
b. Suffered a service-connected death.
(b)
An entitled applicant shall be granted only a single veterans’ tax
credit in New Hampshire.
(c)
If both members of a married couple are each entitled to the
veterans’ tax credit pursuant to (a)(1) above, the municipal assessing
officials shall grant them each 100% of the veterans’ tax credit.
(d)
A spouse living separately from a person eligible for the veterans’ tax
credit pursuant to (a)(1) above, including a veteran of allied forces, may
apply for the veterans’ tax credit on the spouse’s residential real estate, but
only if the eligible person does not also apply for the veterans’ tax credit on
the eligible person’s residential real estate.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08 (from Rev 403.03); ss by #12027, eff 10-28-16
PART
Rev 404 ALL VETERANS’ TAX CREDIT
Rev 404.01 All Veterans’ Tax Credit.
(a)
An applicant shall not be entitled to the all veterans’ tax credit
pursuant to RSA 72:28-b unless:
(1) The applicant’s residential real estate is located
in a municipality that has adopted the all veterans’ tax credit pursuant to RSA
72:27-a; and
(2) The applicant is eligible for the all
veterans’ tax credit pursuant to this part.
(b)
The all veterans’ tax credit shall be the amount of the standard or
optional veterans’ tax credit in effect in the municipality, in accordance with
Rev 403, subject to the phase-in permitted by RSA 72:28-b, II.
(c)
The all veterans’ tax credit shall be subtracted only from the property
taxes due on an entitled applicant’s residential real estate.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08; ss by #12027, eff 10-28-16; amd by #12496,
eff 3-21-18
Rev 404.02 Residency Requirements. The applicant shall have been a New Hampshire
resident for at least one year preceding April 1 in the tax year in which the
veterans’ tax credit is claimed.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff
10-30-08; ss by #12027, eff 10-28-16
Rev 404.03 Additional Eligibility Requirements.
(a)
The applicant shall not be eligible for the all veterans’ tax credit
unless, in addition to meeting the ownership requirements of Rev 402.03, and
the residency requirements of Rev 404.03, the applicant is:
(1) One of the following:
a. A person honorably discharged or honorably
separated from military service who served at least 90 days on active duty in
the armed forces of the United States;
b. A veteran of allied forces otherwise eligible
for the all veterans’ tax credit pursuant to (a)(1)a. above; or
c. The spouse or surviving spouse of a person or
veteran of allied forces eligible for the all veterans’ tax credit pursuant to
(a)(1)a. above; and
(2) Not eligible for and is not receiving a
standard or optional veterans’ tax credit pursuant to Rev 403, or a
service-connected total and permanent disability tax credit pursuant to Rev
405.
(b)
If both members of a married couple are entitled to the all veterans’
tax credit pursuant to (a)(1)a. above, the municipal assessing officials shall
grant them both 100% of the all veterans’ tax credit.
Source. #12027, eff 10-28-16
PART Rev 405 TAX CREDIT FOR COMBAT SERVICE
Rev
405.01 Tax Credit for Combat Service.
(a) An applicant shall not be entitled to the tax
credit for combat service pursuant to RSA 72:28-c unless:
(1) The applicant’s residential real estate is
located in a municipality that has adopted the tax credit for combat service
pursuant to RSA 72:27-a; and
(2) The applicant is eligible for the tax credit
for combat service pursuant to this part.
(b) The tax credit for combat service shall be an
amount adopted by the municipality in accordance with RSA 72:28-c.
(c) The tax credit for combat service shall be in
lieu of, and not in addition to, the optional veteran’s tax credit or the all
veterans’ tax credit.
(d) The tax credit for combat service shall be
subtracted only from the property taxes due on an entitled applicant’s
residential real estate.
Source. #12925, eff 11-26-19
Rev
405.02 Residency Requirements. The applicant shall have been a New Hampshire
resident for at least one year preceding April 1 in the tax year in which the
tax credit for combat service is claimed.
Source. #12925, eff 11-26-19
Rev 405.03 Additional Eligibility Requirements. The applicant shall not be eligible for the
tax credit for combat service unless, in addition to meeting the ownership
requirements of Rev 402.03, and the residency requirements of Rev 405.02, the
applicant is engaged at any point during the tax year in combat service as a
member of the New Hampshire national guard or a reserve component of the United
States armed forces.
Source. #12925, eff 11-26-19
PART Rev
406 SERVICE-CONNECTED TOTAL AND
PERMANENT DISABILITY TAX CREDIT
Rev 406.01 Definition. For purposes of this part, “service-connected
total disability tax credit” means the standard or optional service-connected
total and permanent disability tax credits pursuant to RSA 72:35.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 404.01); #ss by 12027, eff 10-28-16;
renumbered by #12925 (formerly Rev 405.01)
Rev 406.02 Standard or Optional Service-Connected
Total and Permanent Disability Tax Credits.
(a)
An applicant shall not be entitled to the service-connected total
disability tax credit unless the applicant meets all the eligibility
requirements of this part.
(b)
The standard service-connected total disability tax credit shall be the
amount provided in RSA 72:35.
(c)
The optional service-connected total disability tax credit shall be an
amount adopted by the municipality in accordance with RSA 72:35, if applicable.
(d)
The optional service-connected total disability tax credit shall replace
the standard service-connected total disability tax credit in its entirety and
shall not be in addition to the standard service-connected total disability tax
credit.
(e)
The service-connected total disability tax credit shall be subtracted
only from the property taxes due on an entitled applicant’s residential real
estate.
(f)
The service-connected total disability tax credit shall be divided
evenly among the remaining property tax payments required annually by the
municipality so that a portion of the service-connected total disability tax
credit shall apply to each property tax payment to be made.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 404.02); ss by #12027, eff 10-28-16;
renumbered by #12925 (formerly Rev 405.02)
Rev 406.03 Residency Requirements. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the service-connected
total disability tax credit is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 405.03)
Rev 406.04 Additional Eligibility Requirements. The applicant shall not be eligible for the
service-connected total disability tax credit unless, in addition to meeting
the ownership requirements of Rev 402.03, and the residency requirements of Rev
405.03, the applicant is also one of the following:
(a)
A person honorably discharged or honorably separated from military
service of the United States who:
(1) Has a total and permanent service-connected
disability; or
(2) Is a double amputee or paraplegic because of
a service-connected injury; or
(b)
The surviving spouse of a person eligible for the service-connected
total disability tax credit pursuant to (a) above.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 405.04)
PART
Rev 407 SURVIVING SPOUSE TAX CREDIT
Rev 407.01 Definition. For purposes of this part, “surviving spouse tax
credit” means the standard or optional surviving spouse tax credits pursuant to
RSA 72:29-a.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 406.01)
Rev 407.02 Standard or Optional Surviving Spouse Tax
Credits.
(a)
An applicant shall not be entitled to the surviving spouse tax credit
unless the applicant meets all the eligibility requirements of this part.
(b)
The standard surviving spouse tax credit shall be the amount provided in
RSA 72:29-a.
(c)
The optional surviving spouse tax credit shall be an amount adopted by
the municipality in accordance with RSA 72:29-a, if applicable.
(d)
The optional surviving spouse tax credit shall replace the standard
surviving spouse tax credit in its entirety and shall not be in addition to the
standard surviving spouse tax credit.
(e)
The surviving spouse tax credit shall be subtracted from the property taxes
due on an entitled applicant’s property, whether or not residential real
estate, in the same municipality where the entitled applicant is a resident.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 406.02)
Rev
407.03 Residency Requirements. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the surviving spouse tax
credit is claimed.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 406.03)
Rev 407.04 Additional Eligibility Requirements. The applicant shall not be eligible for the
surviving spouse tax credit unless, in addition to meeting the ownership requirements
of Rev 402.03, and the residency requirements of Rev 406.03, the applicant is
the surviving spouse of any person who was killed or died while on active duty
in any qualifying war or armed conflict in RSA 72:28, as established by United
States Department of Defense Form 1300 (DD Form 1300).
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 406.04)
PART
Rev 408 CERTAIN DISABLED VETERANS’
EXEMPTION
Rev 408.01 Certain Disabled Veterans’ Exemption.
(a)
An applicant shall not be entitled to the certain disabled veterans’
exemption pursuant to RSA 72:36-a unless the applicant meets all the
eligibility requirements of this part.
(b)
An entitled applicant shall be exempt from all taxation on the
applicant’s residential real estate.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 407.01)
Rev 408.02 Residency Requirements. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the certain disabled
veterans’ exemption is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 407.02)
Rev 408.03 Additional Eligibility Requirements. The applicant shall not be eligible for the
certain disabled veterans’ exemption unless, in addition to meeting the
ownership requirements of Rev 402.03, and the residency requirements of Rev
407.02, the applicant is a person discharged under conditions other than
dishonorable, or honorably separated from military service of the United
States, who:
(a)
As the result of a total and permanent service-connected disability:
(1) Is a double amputee of the upper or lower
extremities or any combination thereof;
(2) Is a paraplegic; or
(3) Has blindness of both eyes with visual acuity
of 5/200 or less; and
(b)
Owns a specially adapted homestead which has been acquired:
(1) With the assistance of the United States
Department of Veterans Affairs; or
(2) Using proceeds from the sale of any previous
homestead which was acquired with the assistance of the United States
Department of Veterans Affairs.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 407.03)
PART
Rev 409 ELDERLY EXEMPTION
Rev 409.01 Elderly Exemption.
(a)
An applicant shall not be entitled to an elderly exemption pursuant to
RSA 72:39-b unless the applicant meets all the eligibility requirements of this
part.
(b)
The municipal assessing officials shall grant an elderly exemption to an
entitled applicant in an amount adopted by the municipality in accordance with
RSA 72:39-b.
(c) The elderly exemption shall be deducted from
the assessed value of an entitled applicant’s residential real estate.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 408.01)
Rev 409.02 Residency Requirements. The applicant shall have been a New Hampshire
resident for at least 3 consecutive years preceding April 1 in the tax year in
which the elderly exemption is claimed.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 408.02)
Rev 409.03 Additional Eligibility Requirements.
(a)
The applicant shall not be eligible for an elderly exemption unless, in addition
to meeting the ownership requirements of Rev 402.03, and the residency
requirements of Rev 408.02, the applicant also meets the following
requirements:
(1) The applicant is 65 years of age or older on
April 1 in the tax year in which the elderly exemption is claimed;
(2) In the calendar year preceding April 1 in the
tax year in which the elderly exemption is claimed, the applicant does not have
a net income or, if married, a combined net income, greater than the maximum
amount adopted by the municipality in accordance with Rev 412; and
(3) The applicant does not own net assets or, if
married, combined net assets, greater than the maximum amount adopted by the
municipality in accordance with Rev 412.
(b)
The maximum combined net asset amount for married persons adopted by the
municipality shall continue to apply to a surviving spouse until:
(1) The sale or transfer of the property by the
surviving spouse; or
(2) The remarriage of the surviving spouse.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 408.03)
PART
Rev 410 EXEMPTION FOR IMPROVEMENTS TO
ASSIST PERSONS WITH DISABILITIES
Rev 410.01 Exemption for Improvements to Assist
Persons with Disabilities.
(a)
An applicant shall not be entitled to the exemption for improvements to
assist persons with disabilities pursuant to RSA 72:37-a unless the applicant
meets all the eligibility requirements of this part.
(b)
The amount of the exemption for improvements to assist persons with
disabilities shall be equal to 100% of any increase in the assessed value of
the applicant’s residential real estate resulting from the improvements.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 409.01)
Rev 410.02 Residency Requirements. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the exemption for
improvements to assist persons with disabilities is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 409.02)
Rev 410.03 Additional Eligibility Requirements.
(a)
An applicant shall not be eligible for the exemption for improvements to
assist persons with disabilities unless, in addition to meeting the ownership
requirements of Rev 402.03, and residency requirements of Rev 409.02, the
applicant also meets the following requirements:
(1) The applicant has made improvements to the
applicant’s residential real estate for the purpose of assisting a person with
a disability; and
(2) The person with a disability resided at the
applicant’s residential real estate on April 1 in the tax year in which the
exemption for improvements to assist persons with disabilities is claimed.
(b)
The applicant and the person with a disability need not be the same
person.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 409.03)
PART
Rev 411 EXEMPTION FOR THE DISABLED
Rev 411.01 Exemption for the Disabled.
(a)
An applicant shall not be entitled to the exemption for the disabled
pursuant to RSA 72:37-b unless:
(1)
The applicant’s residential real estate is located in a municipality that has
adopted the exemption for the disabled pursuant to RSA 72:27-a; and
(2) The applicant is eligible for the exemption
for the disabled pursuant to this part.
(b)
The exemption for the disabled shall be deducted from the assessed value
of an entitled applicant’s residential real estate.
(c)
A disabled applicant who is 65 years of age or older and otherwise
entitled to the exemption for the disabled shall be entitled to a yearly
exemption either in the amount of the exemption for the disabled, or the
elderly exemption pursuant to Rev 408, whichever is greater.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 410.01)
Rev 411.02 Residency Requirements. The applicant shall have been a New Hampshire
resident for at least 5 years preceding April 1 in the tax year in which the
exemption for the disabled is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 410.02)
Rev 411.03 Additional Eligibility Requirements. The applicant shall not be eligible for the
exemption for the disabled unless, in addition to meeting the ownership
requirements of Rev 402.03, and the residency requirements of Rev 410.02, the
applicant also meets the following requirements:
(a)
The applicant is eligible under Title II or Title XVI of the federal
Social Security Act for benefits to the disabled unless the applicant:
(1) Was at any time previously eligible under
Title II or Title XVI of the federal Social Security Act;
(2) Is no longer eligible under Title II or Title
XVI of the federal Social Security Act due to reasons other than the status of
the applicant’s disability; and
(3) Submits an affidavit from a physician
licensed in New Hampshire that attests to the fact that the applicant continues
to meet the criteria for disability that are used under Title II or Title XVI
of the federal Social Security Act;
(b)
In the calendar year preceding April 1 in the tax year in which the
exemption for the disabled is claimed, the applicant does not have a net income
or, if married, a combined net income, greater than the maximum amount adopted
by the municipality in accordance with Rev 412; and
(c)
The applicant does not own net assets or, if married, combined net
assets, greater than the maximum amount adopted by the municipality in
accordance with Rev 412.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 410.03)
PART
Rev 412 EXEMPTION FOR DEAF OR SEVERELY
HEARING IMPAIRED PERSONS
Rev 412.01 Definitions. For purposes of this part, the following
definitions shall apply:
(a)
“Exemption for deaf persons” means the exemption for deaf or severely
hearing impaired persons pursuant to RSA 72:38-b.
(b)
“Exemption for improvements to assist deaf persons” means the exemption
for improvements to assist deaf or severely hearing impaired persons pursuant
to RSA 72:38-b, V.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.01)
Rev 412.02 Exemption for Deaf or Severely Hearing
Impaired Persons.
(a)
An applicant shall not be entitled to the exemption for deaf persons
unless:
(1) The applicant’s residential real estate is
located in a municipality that has adopted the exemption for deaf persons
pursuant to RSA 72:27-a; and
(2) The applicant is eligible for the exemption
for deaf persons pursuant to Rev 411.03 and Rev 411.04.
(b)
The exemption for deaf persons shall be deducted from the assessed value
of an entitled applicant’s residential real estate.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.02)
Rev 412.03 Residency Requirements of Exemption for
Deaf or Severely Hearing Impaired Persons.
The applicant shall have been a New Hampshire resident for at least 5
consecutive years preceding April 1 in the tax year in which the exemption for
deaf persons is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.03)
Rev 412.04 Additional Eligibility Requirements of
Exemption for Deaf or Severely Hearing Impaired Persons. The applicant shall not be eligible for the
exemption for deaf persons unless, in addition to meeting the ownership
requirements of Rev 402.03, and the residency requirements of Rev 411.03, the
applicant also meets the following requirements:
(a)
The applicant is a deaf person or person with severe hearing impairment;
(b)
In the calendar year preceding April 1 in the tax year in which the
exemption for deaf persons is claimed, the applicant does not have a net income
or, if married, a combined net income, greater than the maximum amount adopted
by the municipality in accordance with Rev 412; and
(c)
The applicant does not own net assets or, if married, combined net
assets, greater than the maximum amount adopted by the municipality in
accordance with Rev 412.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.04)
Rev 412.05 Exemption for Improvements to Assist Deaf
or Severely Hearing Impaired Persons.
(a)
The exemption for improvements to assist deaf persons is in addition to
the exemption for deaf persons, but shall be adopted by a municipality together
as one with the exemption for deaf persons.
(b)
An applicant shall not be entitled to the exemption for improvements to
assist deaf persons unless:
(1) The applicant’s residential real estate is
located in a municipality that has adopted the exemption for deaf persons
pursuant to RSA 72:27-a; and
(2) The applicant is eligible for the exemption
for improvements to assist deaf persons pursuant to Rev 411.06 and Rev 411.07.
(c)
The exemption for improvements to assist deaf persons shall be equal to
100% of any increase in the assessed value of the applicant’s residential real
estate resulting from the improvements.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.05)
Rev 412.06 Residency Requirements of Exemption for Improvements
to Assist Deaf or Severely Hearing Impaired Persons. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the exemption for
improvements to assist deaf persons is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.06)
Rev 412.07 Additional Eligibility Requirements of
Exemption for Improvements to Assist Deaf or Severely Hearing Impaired Persons.
(a)
An applicant shall not be eligible for the exemption for improvements to
assist deaf persons unless, in addition to meeting the ownership requirements
of Rev 402.03, and the residency requirements of Rev 411.06, the applicant also
meets the following requirements:
(1) The applicant has made improvements to the
applicant’s residential real estate for the purpose of assisting a person who is deaf or severely hearing
impaired; and
(2) The person who is deaf or severely hearing
impaired resided at the applicant’s residential real estate on April 1 in the
tax year in which the exemption for improvements to assist deaf persons is
claimed.
(b)
The applicant and the person who is deaf or severely hearing impaired
shall not have to be the same person.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 411.07)
PART
Rev 413 NET INCOME AND NET ASSET
REQUIREMENTS FOR ELDERLY, DISABLED AND DEAF EXEMPTIONS
Rev 413.01 Net Income Requirements. The municipality shall adopt the maximum
amount of net income for purposes of the property tax exemptions provided in
Rev 408, Rev 410, and Rev 411.02.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 412.01)
Rev 413.02 Net Income from all Sources.
(a)
An applicant’s net income shall include the sum of all moneys received
from any source, including but not limited to, Social Security, pension, and
irrevocable annuity payments, except as provided in (b) below.
(b)
An applicant’s net income shall not include the following:
(1) Life insurance paid on the death of an
insured;
(2) Expenses and costs incurred in the course of
conducting a business enterprise; or
(3) Proceeds from the sale or conversion of an
asset, including, but not limited to, a revocable annuity.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 412.02)
Rev 413.03 Net Asset Requirements. The municipality shall adopt a maximum amount
of net assets for purposes of the property tax exemptions provided in Rev 408,
Rev 410, and Rev 411.02.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 412.03)
Rev 413.04 Net Assets.
(a)
An applicant’s net assets shall include the market value of all assets,
tangible and intangible, except as provided in (b) below.
(b)
An applicant’s net assets shall not include the market value of:
(1) The applicant’s residence and the land upon
which it is located up to the greater of:
a. Two acres; or
b. The minimum single family residential lot
size specified in the municipality’s zoning ordinance; and
(2) The good faith encumbrance(s) on each particular
asset other than that identified in (b)(1) above.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 412.04))
Rev 413.05 Verification. The municipal assessing officials may request
true copies of any documents as needed to verify eligibility for the property
tax exemptions having net income or net asset limitations.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 412.05)
PART
Rev 414 EXEMPTION FOR THE BLIND
Rev 414.01 Exemption for the Blind.
(a)
An applicant shall not be entitled to the exemption for the blind
pursuant to RSA 72:37 unless:
(1) The applicant’s residential real estate is
located in a municipality that has adopted the exemption for the blind pursuant
to RSA 72:27-a; and
(2) The applicant is eligible pursuant to this
part.
(b)
The exemption for the blind shall be deducted from the assessed value of an
entitled applicant’s residential real estate.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 413.01)
Rev 414.02 Residency Requirements. The applicant shall have been a resident of
the municipality on April 1 in the tax year in which the exemption for the
blind is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 413.02)
Rev 414.03 Additional Eligibility Requirements. The applicant shall not be eligible for the
exemption for the blind unless, in addition to meeting the ownership
requirements of Rev 402.03, and the residency requirements of 413.02, the
applicant is legally blind as determined by the blind service program, bureau
of vocational rehabilitation, department of education.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 413.03)
PART
Rev 415 EXEMPTION FOR SOLAR ENERGY
SYSTEMS
Rev 415.01 Exemption for Solar Energy Systems.
(a)
An applicant shall not be entitled to the exemption for solar energy
systems pursuant to RSA 72:62 unless:
(1) The applicant’s real estate is located in a
municipality that has adopted the exemption for solar energy systems; and
(2) The applicant owns real estate which is equipped
with a solar energy system.
(b)
The amount of the exemption for solar energy systems shall be equal to:
(1) 100% of any increase in the assessed value of
the applicant’s residential real estate resulting from the solar energy system;
or
(2) A dollar amount adopted by the municipality.
(c)
The exemption for solar energy systems shall apply only in the tax years
during which the solar energy system is functioning.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 414.01)
PART
Rev 416 EXEMPTION FOR WIND-POWERED
ENERGY SYSTEMS
Rev 416.01 Exemption for Wind-Powered Energy Systems.
(a)
An applicant shall not be entitled to the exemption for wind-powered
energy systems pursuant to RSA 72:66 unless:
(1) The applicant’s real estate is located in a
municipality that has adopted the exemption for wind-powered energy systems;
and
(2) The applicant owns real estate which is equipped
with a wind-powered energy system.
(b)
The amount of the exemption for wind-powered energy systems shall be
equal to:
(1) 100% of any increase in the assessed value of
the applicant’s residential real estate resulting from the wind-powered energy
system; or
(2) A dollar amount adopted by the municipality.
(c)
The exemption for wind-powered energy systems shall apply only in the
tax years during which the wind-powered energy system is functioning.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 415.01)
PART
Rev 417 EXEMPTION FOR WOODHEATING ENERGY
SYSTEMS
Rev 417.01 Exemption for Woodheating
Energy Systems.
(a)
An applicant shall not be entitled to the exemption for woodheating energy systems pursuant to RSA 72:70 unless:
(1) The applicant’s real estate is located in a
municipality that has adopted the exemption for woodheating
energy systems; and
(2) The applicant owns real estate which is
equipped with a woodheating energy system.
(b)
The amount of the exemption for woodheating
energy systems shall be equal to:
(1) 100% of any increase in the assessed value of
the applicant’s residential real estate resulting from the woodheating
energy system; or
(2) A dollar amount adopted by the municipality.
(c)
The exemption for woodheating energy systems
shall apply only in the tax years during which the woodheating
energy system is functioning.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 416.01)
PART
Rev 418 TAX DEFERRAL FOR ELDERLY AND
DISABLED
Rev 418.01 Tax Deferral for Elderly and Disabled.
(a) The municipal assessing officials may
annually grant an eligible applicant a property tax deferral if:
(1) In their opinion, the property taxes due on
the applicant’s homestead causes the applicant:
a. An undue hardship; or
b. Possible loss of the applicant’s homestead;
and
(2) 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.
(b)
A property tax deferral is granted:
(1) Only at the discretion of the municipal
assessing officials; and
(2) For all or part of the property taxes due on
the applicant’s homestead.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 417.01)
Rev 418.02 Eligibility Requirements. An applicant shall not be eligible for a
property tax deferral unless the applicant:
(a)
Is either:
(1) At least 65 years old; or
(2) Eligible under Title II or Title XVI of the
federal Social Security Act for benefits for the disabled;
(b)
Has owned a homestead for at least:
(1) Five consecutive years if the applicant is at
least 65 years old; or
(2) One year if the applicant is eligible under
Title II or Title XVI of the federal Social Security Act for benefits for the
disabled; and
(c)
Resides at the applicant’s homestead.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 417.02)
PART
Rev 419 APPLICATIONS FOR PROPERTY TAX CREDITS,
EXEMPTIONS, AND DEFERRALS
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.
Source. #12027, eff 10-28-16; amd
by #12925, eff 11-26-20; amd by #12925, eff 11-26-19
(formerly Rev 418.01)
Rev 419.02 Applying for a Property Tax Deferral.
(a)
An applicant for a property tax deferral shall complete and file Form
PA-30, “Tax Deferral Application for Elderly or Disabled,” with the municipal
assessing officials in the municipality in which the property tax deferral is
claimed by March 1 following the date of notice of tax, on an annual basis.
(b)
If there is a mortgage against the property, the mortgage holder shall
indicate approval for the property tax deferral by dated signature prior to
Form PA-30 being filed with the municipal assessing officials.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 418.02)
Rev 419.03 Other Application Requirements. An applicant shall also complete and file
Form PA-33, “Statement of Qualification for Property Tax Credit, Exemption or
Tax Deferral under RSA 72:33, V,” if the person has:
(a)
Placed property in a grantor/revocable trust;
(b)
Equitable title in property; or
(c)
A life estate in property.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 418.03)
PART
Rev 420 FORMS
Rev 420.01 Form PA-29, “Permanent Application for
Property Tax Credits/Exemptions.”
(a)
Form PA-29 shall be completed and filed by every applicant for a
property tax credit or exemption with the municipal assessing officials in the
municipality in which the property tax credit or exemption is claimed.
(b)
Form PA-29 shall document that the applicant for a property tax credit
or exemption is:
(1) The owner of the residential real estate or
other property, if applicable, on which the property tax credit or exemption is
claimed, in accordance with Rev 402.03; and
(2) Eligible for the property tax credit or
exemption on April 1 in the tax year in which the property tax credit or
exemption is claimed.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 419.01)
Rev 420.02 Form PA-30, “Elderly and Disabled Tax
Deferral Application.”
(a)
Form PA-30 shall be completed and filed by every applicant for a
property tax deferral with the municipal assessing officials in the
municipality in which the property tax deferral is claimed.
(b)
Form PA-30 shall document that the applicant for a property tax deferral
is:
(1) The owner of the homestead on which the
property tax deferral is claimed, in accordance with Rev 402.03; and
(2) Eligible for the property tax deferral at the
time of the application.
(c)
If a property tax deferral is granted, the municipal assessing officials
shall perfect the resulting lien by filing the applicant’s original Form PA-30,
within 30 days, with the registry of deeds of the county in which the homestead
is located.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 419.02)
Rev 420.03 Form PA-33, “Statement of Qualification
for Property Tax Credit, Exemption or Tax Deferral under RSA 72:33, V.” Form PA-33 shall be completed and filed:
(a)
By every applicant who has:
(1) Placed property in a grantor/revocable trust;
(2) Equitable title in property; or
(3) A life estate in property;
(b)
With the municipal assessing officials in the municipality in which the
property tax credit, exemption, or deferral is claimed; and
(c)
Together with either:
(1) Form PA-29; or
(2) Form PA-30.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 419.03)
Rev 420.04 Form PA-35, “Municipal Assessing
Officials’ Response to Tax Credits/Exemptions or Tax Deferral Application.” The municipal assessing officials shall:
(a)
Send Form PA-35 to the applicant on or before July 1:
(1) Prior to the date of notice of tax if the
applicant timely completed and filed Form PA-29; or
(2) Following the date of notice of tax if the
applicant timely completed and filed Form PA-30; and
(b)
On Form PA-35:
(1) Notify the applicant of the municipal
assessing officials’ decision; and
(2) Notify the applicant of the applicant’s
appeal rights.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 419.04)
PART
Rev 421
OBTAINING FORMS
Rev 421.01 Obtaining Forms.
(a)
An applicant may obtain the necessary forms:
(1) From the municipal assessing officials;
(2) From the forms page located on the
department’s website at http://revenue.nh.gov; or
(3) By calling the department’s forms line at
(603) 230-5001.
(b)
A municipality may obtain the necessary forms from the forms page
located on the department’s website at http://www.revenue.nh.gov.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 420.01)
PART Rev 422
MUNICIPAL ASSESSING OFFICIALS’ PROCEDURE FOR THE APPROVAL OR DENIAL OF
PROPERTY TAX CREDIT, EXEMPTION, OR DEFERRAL APPLICATIONS
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.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 421.01)
Rev 422.02 Municipal Assessing Officials’ Decision.
(a)
The municipal assessing officials shall send a written decision to the
applicant by first class mail:
(1) On or before July 1:
a. Prior to the date of notice of tax if the
applicant timely completed and filed Form PA-29; or
b. Following the date of notice of tax if the
applicant timely completed and filed Form PA-30; or
(2) Within 30 calendar days of the municipal
assessing officials’ receipt of the application, but not after the
municipality’s property tax rate has been approved for that tax year, if the
application was:
a. For a property tax credit or exemption; and
b.
Received pursuant to Rev 421.01(f) or
(g).
(b)
Failure of the municipal assessing officials to send a timely decision
shall constitute a denial.
(c)
The municipal assessing officials’ decision shall:
(1) Notify the applicant whether the municipal
assessing officials granted or denied the property tax credit, exemption, or
deferral, and the reason(s) it was denied, if applicable;
(2) Notify the applicant of the appeal procedure
set forth in Rev 422.01; and
(3) Be sent on:
a. The municipal assessing officials’
authorization portion of Form PA-29 or Form PA-30; or
b. Form PA-35.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 421.02)
Rev 422.03 Duration of Applications for Property Tax
Credits or Exemptions.
(a)
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.
(b)
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.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 421.03)
PART
Rev 423 APPEALS
Rev 423.01 Appeals. The applicant may appeal the municipal assessing
officials’ refusal to grant a property tax credit, exemption, or deferral in
writing, on or before September 1 following the date of notice of tax to the:
(a)
Board of tax and land appeals; or
(b)
Superior court in the county in which the residential real estate or
other property is located.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 422.01)
PART
Rev 424 NONPROFIT HOUSING PROJECTS
EXEMPTION
Rev 424.01 Definitions. For purposes of this part, the following
definitions shall apply:
(a)
"Community health care facility" means a structure used as a
general health, nutritional, or medical care facility which is used primarily
for the care of elderly or disabled persons.
The term does not include nursing homes, hospitals, intermediate care
facilities, or traditional care facilities;
(b)
"Community housing facility" means a structure, primarily used
as a permanent residence for elderly families or families with a disabled
member or members. The term does not
include nursing homes, hospitals, intermediate care facilities, or traditional
care facilities;
(c)
"Charitable” means “charitable” as defined in RSA 72:23-l; and
(d)
"Sponsored" means a nonprofit charitable corporation or
organization which has approval by the United States Department of Housing and
Urban Development as a sponsor of a community housing facility with regard to
its administration and financial capability and responsibility.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 423.01)
Rev 424.02 Criteria. To qualify for the nonprofit housing projects
property tax exemption provided under RSA 72:23-k, a facility shall:
(a)
Be actively used and occupied as a charitable, nonprofit community
housing facility or community health care facility;
(b)
Be situated within New Hampshire; and
(c)
Meet at least one of the following:
(1) Be owned or sponsored by nonprofit,
charitable corporations or organizations, located within or outside New
Hampshire; or
(2) Be directly related to projects organized,
operated, or assisted under state law or pursuant to rules issued by:
a. The United States Department of Housing and
Urban Development;
b. The United States Department of Health and
Human Services; or
c. Both.
Source. #12027, eff 10-28-16; renumbered by #12925
(formerly Rev 423.02)
APPENDIX
Rule |
Statute |
Rev
401.01 – Rev 401.03 |
RSA
72:36 |
Rev
401.04 |
RSA
72:36; RSA 72:38-b |
Rev
401.05 |
RSA
72:28-c; RSA 72:36 |
Rev
401.06 – Rev 401.14 |
RSA
72:36 |
Rev
401.15 |
RSA
72:29; RSA 72:36 |
Rev
401.16 |
RSA
72:36 |
Rev
401.17 |
RSA
21:6-a; RSA 72:36 |
Rev
401.18 – Rev 401.19 |
RSA
72:36 |
Rev
401.20 |
RSA
72:29; RSA 72:36 |
Rev
401.21 |
RSA
21:21; RSA 72:36 |
Rev
401.22 |
RSA
21:6; RSA 72:36 |
Rev
401.23 – Rev 401.25 |
RSA
72:36 |
Rev
401.26 |
RSA
72:36; RSA 72:61 |
Rev
401.27 – Rev 401.29 |
RSA
72:36 |
Rev
401.30 |
RSA
72:36; RSA 72:65 |
Rev
401.31 |
RSA
72:36; RSA 72:69 |
Rev
402.01 – Rev 402.02 |
RSA
72:27-a; RSA 72:36 |
Rev 402.02 intro. and (c) |
RSA 72:27-a; RSA 72:36 |
Rev
402.03 |
RSA
72:33; 72:36; 72:37-b; 72:38-b; 72:39-b |
Rev
402.04 |
RSA
72:36; RSA 72:38-a |
Rev
402.05 |
RSA
72:30; RSA 72:36; RSA 72:41 |
Rev
403 |
RSA
72:28; RSA 72:29; RSA 72:31; RSA 72:32; RSA 72:36 |
Rev
404 |
RSA
72:28-b; RSA 72:29; RSA 72:31; RSA 72:32; RSA
72:36 |
Rev 405 |
RSA 72:28-c; RSA 72:36 |
Rev
406 |
RSA
72:29-a; RSA 72:36 |
Rev
407 |
RSA
72:36; RSA 72:36-a |
Rev
408 |
RSA
72:36; RSA 72:39-a; RSA 72:39-b |
Rev
409 |
RSA
72:36; RSA 72:37-a |
Rev
410 |
RSA
72:36; RSA 72:37-b |
Rev
411 |
RSA
72:36; RSA 72:38-b |
Rev
412 |
RSA
72:36; RSA 72:37-b; RSA 72:38-b; RSA 72:39-a; RSA
72:39-b |
Rev
413 |
RSA
72:36; RSA 72:37 |
Rev
414 |
RSA
72:36; RSA 72:62 |
Rev
415 |
RSA
72:36; RSA 72:66 |
Rev
416 |
RSA
72:36; RSA 72:70 |
Rev
417 |
RSA
72:36; RSA 72:38-a |
Rev
418 |
RSA
72:33; RSA 72:36; RSA 72:38-a |
Rev
419 – Rev 420 |
RSA
72:36 |
Rev
421 |
RSA
72:33; RSA 72:34; RSA 72:36 |
Rev
422 |
RSA
72:34-a |
Rev
423 |
RSA
72:62 |