1. (a) The exemption for improvements to assist deaf persons is in addition to the exemption for deaf persons, but shall be adopted by a municipality together as one with the exemption for deaf persons.

2. (b) An applicant shall not be entitled to the exemption for improvements to assist 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 improvements to assist deaf persons pursuant to Rev 412.06 and Rev 412.07.
3. (c) The exemption for improvements to assist deaf persons shall be equal to 100% of any increase in the assessed value of the applicant’s residential real estate resulting from the improvements.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 411.05); ss by #13943-B, eff 4-27-24