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 406;
- (e) Optional surviving spouse tax credit pursuant to Rev 407;
- (f) Exemption for the disabled pursuant to Rev 411;
- (g) Exemption for deaf or severely hearing impaired persons pursuant to Rev 412;
- (h) Exemption for solar energy systems pursuant to Rev 415;
- (i) Exemption for wind-powered energy systems pursuant to Rev 416; and
- (j) Exemption for woodheating energy systems pursuant to Rev 417.
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); ss by #13943-B, eff 4-27-24