1. (a) An applicant shall not be entitled to the exemption for the disabled pursuant to RSA 72:37-b unless:

   1. (1) The applicant’s residential real estate is located in a municipality that has adopted the exemption for the disabled pursuant to RSA 72:27-a; and
   2. (2) The applicant is eligible for the exemption for the disabled pursuant to this part.
2. (b) The exemption for the disabled shall be prorated, if applicable pursuant to RSA 72:41, and deducted from the assessed value of an entitled applicant’s residential real estate.
3. (c) A disabled applicant who is 65 years of age or older and otherwise entitled to the exemption for the disabled shall be entitled to a yearly exemption either in the amount of the exemption for the disabled, or the elderly exemption pursuant to Rev 409, whichever is greater.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 410.01); ss by #13943-B, eff 4-27-24