1. (a) A claimant shall complete and file a Form DP-8, “Low and Moderate Income Homeowners Property Tax Relief” application, no earlier than May 1 and no later than June 30 following the due date of the final tax bill as defined in RSA 76:1-a, I for state education property tax.

2. (b) A claim shall be considered timely filed when:

   1. (1) Filed electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc
   2. (2) Postmarked by the United States Postal Service, as provided by RSA 80:55, no earlier than May 1 and no later than June 30; or
   3. (3) Received at the department no earlier than May 1 and no later than June 30.

3. (c) If a claim is not timely filed pursuant to Rev 1203.01(b), a late claim shall be accepted if a complete application is filed on or before November 1, under the following circumstances:

   1. (1) The claimant was prevented from timely filing the application due to accident, mistake, or misfortune, and the claimant has submitted the additional documents pursuant to Rev 1203.02(e); or
   2. (2) The claimant or other adult member of the household requested an extension of time to file his or her federal income tax return, and the claimant has submitted the additional documents pursuant to Rev 1203.02(f).

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00 New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11; ss by #12923, eff 11-26-19; ss by #13490, eff 11-15-22