- (a) An applicant shall not be entitled to the exemption for improvements to assist persons with disabilities pursuant to RSA 72:37-a unless the applicant meets all the eligibility requirements of this part.
- (b) The amount of the exemption for improvements to assist persons with disabilities shall be equal to 100% of any increase in the assessed value of the applicant’s residential real estate resulting from the improvements.
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 409.01)