1. (a) An applicant shall not be entitled to the tax credit for combat service pursuant to RSA 72:28-c unless:

   1. (1) The applicant’s residential real estate is located in a municipality that has adopted the tax credit for combat service pursuant to RSA 72:27-a; and
   2. (2) The applicant is eligible for the tax credit for combat service pursuant to this part.
2. (b) The tax credit for combat service shall be an amount adopted by the municipality in accordance with RSA 72:28-c.
3. (c) The tax credit for combat service shall be in lieu of, and not in addition to, the optional veteran’s tax credit or the all veterans’ tax credit.
4. (d) The tax credit for combat service shall be subtracted only from the property taxes due on an entitled applicant’s residential real estate.

Source. #12925, eff 11-26-19