1. (a) An applicant shall not be entitled to the surviving spouse tax credit unless the applicant meets all the eligibility requirements of this part.
2. (b) The standard surviving spouse tax credit shall be the amount provided in RSA 72:29-a.
3. (c) The optional surviving spouse tax credit shall be an amount adopted by the municipality in accordance with RSA 72:29-a, if applicable.
4. (d) The optional surviving spouse tax credit shall replace the standard surviving spouse tax credit in its entirety and shall not be in addition to the standard surviving spouse tax credit.
5. (e) The surviving spouse tax credit shall be subtracted from the property taxes due on an entitled applicant’s property, whether or not residential real estate, in the same municipality where the entitled applicant is a resident.

Source. (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 406.02)