N.H. Code Admin. R. Rev 403.02
Standard or Optional Veterans’ Tax Credits
Effective Oct 28, 2016#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 10-28-16Department of Revenue Administration
- (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