N.H. Code Admin. R. Rev 409.02
The applicant shall have been a New Hampshire resident for at least 3 consecutive years preceding April 1 in the tax year in which the elderly exemption is claimed.
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 408.02)