reglab/housing_qa huggingface dataset:
NH Rev Stat § 72:34 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:34 - Investigation of Application and Decision by Town Officials.

    72:34 Investigation of Application and Decision by Town Officials. –||I. On receipt of an application provided for in RSA 72:33 or RSA 72:38-a, the selectmen or assessors shall examine it as to the right to the tax exemption, tax deferral or tax credit, the ownership of the property listed, and, if necessary, the encumbrances reported.||II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any documents as needed to verify eligibility. Unless otherwise provided for by law, all documents submitted with an application or as requested, as provided for in paragraphs I and II, and any copies shall be considered confidential, handled so as to protect the privacy of the individual, and not used for any purpose other than the specific statutory purposes for which the information was originally obtained. All documents and copies of such documents submitted by the applicant shall be returned to the applicant after a decision is made on the application.||III. The assessing officials shall grant the exemption, deferral, or tax credit if:||(a) They are satisfied that the applicant has not willfully made any false statement in the application for the purpose of obtaining the exemption, deferral, or tax credit; and||(b) The applicant cooperated with their requests under paragraph II, if it applies.||IV. On or before July 1 prior to the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests an exemption or tax credit. On or before July 1 following the date of notice of tax under RSA 72:1-d, the selectmen or assessors shall send by first class mail a written decision to any taxpayer who timely requests a deferral. This decision shall be sent on a form to be prepared by the department of revenue administration. The decision shall advise the taxpayer of the municipality's decision and shall inform the taxpayer of the appeal procedure set forth in RSA 72:34-a. Failure to respond shall constitute denial. Municipalities may, at their option, require the taxpayer to furnish a self-addressed envelope with sufficient postage for the mailing of this written decision.|||Source. 1947, 240:1, par. 29-e. RSA 72:34. 1969, 183:1. 1981, 188:1. 1991, 70:15, 16. 1995, 265:4. 2003, 299:7. 2004, 170:4. 2006, 30:1, eff. June 3, 2006.|
NH Rev Stat § 72:34-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.

    72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. –||Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.|||Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983, 155:9. 1987, 325:2. 1991, 70:17; 306:8. 1994, 390:5. 1995, 265:5. 1996, 140:8. 2003, 131:2, eff. April 1, 2003. 2016, 217:7, eff. Aug. 8, 2016. 2018, 151:6, eff. Jan. 1, 2019.|
NH Rev Stat § 72:34-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:34-b - Extensions.

    72:34-b Extensions. –||Extensions of filing deadlines in RSA 72 for filing deferral applications and appeals shall be in accordance with RSA 76:16-d.|||Source. 1995, 265:6. 2007, 182:4, eff. April 1, 2007.|
NH Rev Stat § 72:35 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:35 - Tax Credit for Service-Connected Total Disability.

    72:35 Tax Credit for Service-Connected Total Disability. –||I. Any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has total and permanent service-connected disability, or who is a double amputee or paraplegic because of service-connected injury, or the surviving spouse of such a person, shall receive a standard yearly tax credit in the amount of $700 of property taxes on the person's residential property.||I-a. The optional tax credit for service-connected total disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $701 up to $4,000. The optional tax credit for service-connected total disability shall replace the standard tax credit in its entirety and shall not be in addition thereto.||I-b. Either the standard tax credit for service-connected total disability or the optional tax credit for service-connected total disability shall be subtracted each year from the property tax on the person's residential property.||II. The standard or optional tax credit under this section may be applied only to property which is occupied as the principal place of abode by the disabled person or the surviving spouse. The tax credit may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode.||III. (a) Any person applying for the standard or optional tax credit under this section shall furnish to the assessors or selectmen certification from the United States Department of Veterans' Affairs that the applicant is rated totally and permanently disabled from service connection. The assessors or selectmen shall accept such certification as conclusive on the question of disability unless they have specific contrary evidence and the applicant, or the applicant's representative, has had a reasonable opportunity to review and rebut that evidence. The applicant shall also be afforded a reasonable opportunity to submit additional evidence on the question of disability.||(b) Any decision to deny an application shall identify the evidence upon which the decision relied and shall be made within the time period provided by law.||(c) Any tax credit shall be divided evenly among the number of tax payments required annually by the town or city so that a portion of the tax credit shall apply to each tax payment to be made.|||Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019.|
NH Rev Stat § 72:35-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:35-a - Repealed by 2003, 299:29, III, eff. April 1, 2003.

    72:35-a Repealed by 2003, 299:29, III, eff. April 1, 2003. –|
NH Rev Stat § 72:36 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:36 - Interpretations; Rules.

    72:36 Interpretations;  Rules. –||The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:||I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and||II. The uniform observance and enforcement in the state of said sections.|||Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021.|
NH Rev Stat § 72:36-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:36-a - Certain Disabled Veterans.

    72:36-a Certain Disabled Veterans. –||Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead, provided that:||I. The person or officer:||(a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or||(b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or ||(c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection.||II. Satisfactory proof of such service connection disability is furnished to the assessors.|||Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020.|
NH Rev Stat § 72:36-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:36-b - Repealed by 2003, 299:29, IV, eff. April 1, 2003.

    72:36-b Repealed by 2003, 299:29, IV, eff. April 1, 2003. –|
NH Rev Stat § 72:37 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:37 - Exemption for the Blind.

    72:37 Exemption for the Blind. –||Every inhabitant who is legally blind as determined by the blind services program, bureau of vocational rehabilitation, department of education shall be exempt each year on the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000, and a city or town may exempt any amount it may determine is appropriate to address significant increases in property values in accordance with the procedures in RSA 72:27-a. The term "residential real estate" as used in this section shall mean the same as defined in RSA 72:29. All applications made under this section shall be subject to the provisions of RSA 72:33 and RSA 72:34.|||Source. 1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967, 419:1. 1973, 285:1; 538:1. 1975, 198:1. 1979, 100:1. 1985, 329:1. 1991, 70:21. 1992, 215:1. 1994, 379:2. 2003, 299:10, eff. April 1, 2003.|
NH Rev Stat § 72:37-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities.

    72:37-a Exemption for Improvements to Assist Persons With Disabilities. –||I. In this section:||(a) "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 him to propel himself.||(b) "Residential real estate" has the meaning set forth under RSA 72:29, II.||II. Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate.||III. The exemption under this section shall apply only in taxable years during which the person with a disability resided on the residential real estate for which the exemption is claimed on April 1 in any given year.||IV. No person shall be entitled to an exemption under this section unless he has filed with the selectmen or assessors, on or before April 15 of some year, a permanent application therefor, signed under the penalty of perjury, on a form approved and provided by the commissioner of revenue administration showing that the applicant is duly entitled and is the true and lawful owner and occupant of the property on which the exemption is claimed. If any person, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that he was prevented by accident, mistake or misfortune from filing an application on or before April 15 of the year in which he desires the exemption, said officials may receive said application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.||V. Whenever the selectmen or assessors refuse to grant an applicant an exemption to which he may be entitled under this section, said applicant may appeal the decision in accordance with RSA 72:34-a.||VI. An exemption granted under this section shall have no effect on an applicant's eligibility for other exemptions as authorized under this chapter.|||Source. 1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992.|
NH Rev Stat § 72:37-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:37-c - Repealed by 2003, 299:29, V, eff. April 1, 2003.

    72:37-c Repealed by 2003, 299:29, V, eff. April 1, 2003. –|
NH Rev Stat § 72:38 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.

    72:38 Exemption for Aviation Facilities;  Partial Reimbursement for Taxes Paid. –||I. A town, by vote of a majority of those present and voting at any regular town meeting, acting under an article duly incorporated in the warrant for said meeting, and a city, by vote of the governing body thereof, may exempt the owner of a privately owned air navigation facility available for public use without charge, who holds as of April 1 of any year a certificate for such facility from the department of transportation, division of aeronautics, rail, and transit, that the facility is necessary for the maintenance of an effective airway system, from taxation of such facility for each such year. For the purposes of this section the term air navigation facility includes all the surfaces of an airport encompassed within the principal boundaries that are maintained and available for the take-off, landing, taxiing, and open air parking of an aircraft using said airport, any air navigation or communications facility associated with the airport and any passenger terminal building available for public use without charge.||II. The owner of a privately owned airport, which is part of the statewide airport system and use of which is approved by the department of transportation, division of aeronautics, rail, and transit, may after paying all local property taxes owed, apply to the director of the division of aeronautics, rail, and transit for a state reimbursement grant in the amount of the portion of property taxes paid on the qualifying area of the airport. Reimbursement grants shall be paid from general funds appropriated to the division of aeronautics, rail, and transit for each fiscal year, to the extent that such funds are available. Any application for a reimbursement grant shall be made within 6 months of the date on which the taxes were due and reimbursement shall not be made if application is made after this 6-month period. Measurements of the qualifying area of each airport shall be made by the division and shall remain in effect until the owner notifies the division of a change in property size. In this paragraph, "qualifying area" means non-revenue producing areas that are open to the public and required for airport operation.||III. Applicants for reimbursement shall apply to the division on a form provided by the division. The application form shall contain the following information:||(a) The name and address of any owner.||(b) Name of airport.||(c) Period for which application is being made.||(d) Computed acreage qualifying for reimbursement.||(e) Signature of any owner and date of filing.||(f) Attached copy of most recently paid tax bill.||IV. An owner may contest the division's measurement of qualifying areas or other determinations with regard to reimbursement by petitioning the department for a hearing pursuant to RSA 541-A:31-36.|||Source. 1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1, 2004.|
NH Rev Stat § 72:39 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:39 - Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.

    72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. –|
NH Rev Stat § 72:39-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption.

    72:39-b Procedure for Adoption and Modification of Elderly Exemption. –||I. A town or city may adopt or modify elderly exemptions by the procedure in RSA 72:27-a.||II. An elderly exemption, based on assessed value for qualified taxpayers, may be granted for a different dollar amount determined by the town or city, to a person 65 years of age up to 75 years, to a person 75 years of age up to 80 years, and to a person 80 years of age or older. To qualify, the person must have been a New Hampshire resident for at least 3 consecutive years, own the real estate individually or jointly, or if the real estate is owned by such person's spouse, they must have been married to each other for at least 5 consecutive years. In addition, the taxpayer must have a net income in each applicable age group of not more than a dollar amount determined by the town or city of not less than $13,400 or, if married, a combined net income of not more than a dollar amount determined by the town or city of not less than $20,400; and own net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the person's residence or, if married, combined net assets not in excess of a dollar amount determined by the town or city of not less than $35,000 excluding the value of the residence. Under no circumstances shall the amounts of the exemption for any age category be less than $5,000. The combined net asset amount for married persons shall apply to a surviving spouse until the sale or transfer of the property by the surviving spouse or until the remarriage of the surviving spouse.|||Source. 1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006, 212:2, eff. June 1, 2006.|
NH Rev Stat § 72:40 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:40 - Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.

    72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. –|
NH Rev Stat § 72:40-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:40-a - Limitation.

    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.|||Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998.|
NH Rev Stat § 72:40-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:40-b - Publishing Prohibited.

    72:40-b Publishing Prohibited. –||The names of persons receiving an exemption under RSA 72:39-b shall not be printed in any list for publication except as required under RSA 74:2.|||Source. 1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff. Jan. 1, 1998.|
NH Rev Stat § 72:41 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:41 - Proration.

    72:41 Proration. –||If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption in proportion to his interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:39-b.|||Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998.|
NH Rev Stat § 72:41-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:41-a - Removal From State; Residency Requirement.

    72:41-a Removal From State;  Residency Requirement. –||Any person who has qualified for the exemption under RSA 72:39-b, who has met the conditions for an exemption under RSA 72:39-a, and who has filed a permanent application for the exemption under RSA 72:42, shall not be required to meet the residency requirement under RSA 72:39-a a second time if it becomes necessary for the person to leave New Hampshire and establish residency in another state for any length of time due to health reasons, and who then reestablishes his residency in New Hampshire.|||Source. 1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998.|
NH Rev Stat § 72:42 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:42 - Repealed by 1994, 102:3, II, eff. July 10, 1994.

    72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994. –|
NH Rev Stat § 72:43 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:43 - Repealed by 2007, 182:7, II, eff. April 1, 2007.

    72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007. –|
NH Rev Stat § 72:43-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:43-a - to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998.

    72:43-a to 72:43-c Repealed by 1996, 140:10, III, eff. Jan. 1, 1998. –|
NH Rev Stat § 72:43-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:43-d - Repealed by 1981, 496:2, eff. June 29, 1981.

    72:43-d Repealed by 1981, 496:2, eff. June 29, 1981. –|
NH Rev Stat § 72:43-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:43-e - to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998.

    72:43-e to 72:43-g Repealed by 1996, 140:10, IV, eff. Jan. 1, 1998. –|
NH Rev Stat § 72:43-h (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:43-h - Repealed by 1996, 140:10, V, eff. Jan. 1, 1998.

    72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. –|
NH Rev Stat § 72:44 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72 - Persons and Property Liable to Taxation|Section 72:44 - to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983.

    72:44 to 72:60 Repealed by 1983, 155:10, eff. June 8, 1983. –|