1. (a) An applicant shall not be entitled to the exemption for deaf persons unless:

   1. (1) The applicant’s residential real estate is located in a municipality that has adopted the exemption for deaf persons pursuant to RSA 72:27-a; and
   2. (2) The applicant is eligible for the exemption for deaf persons pursuant to Rev 412.03 and Rev 412.04.
2. (b) The exemption for deaf persons shall be prorated, if applicable pursuant to RSA 72:41, and deducted from the assessed value of an entitled applicant’s residential real estate.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 411.02); ss by #13943-B, eff 4-27-24