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

   1. (1) The applicant’s residential real estate is located in a municipality that has adopted the exemption for the blind pursuant to RSA 72:27-a; and
   2. (2) The applicant is eligible pursuant to this part.
2. (b) The exemption for the blind 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 413.01); ss by #13943-B, eff 4-27-24