To be eligible for low and moderate income homeowners property tax relief, a claimant shall:
- (a) Own a homestead or an interest in a homestead that is subject to the state education property tax;
- (b) Have resided in the homestead on April 1 of the year for which the claim is made, except such persons as are on active duty as provided for in RSA 198:57, III(b); and
- (c) Meet the total household income levels provided for in RSA 198:57, III(c).
Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00 New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19; ss by #13490, eff 11-15-22