HB52 (2005) Detail

Allowing municipalities to grant an additional exemption amount to disabled persons for their dependent children.


HB 52 – AS INTRODUCED

2005 SESSION

05-0075

10/09

HOUSE BILL 52

AN ACT allowing municipalities to grant an additional exemption amount to disabled persons for their dependent children.

SPONSORS: Rep. McKinney, Rock 3

COMMITTEE: Municipal and County Government

ANALYSIS

This bill allows municipalities to adopt an additional exemption for disabled persons of $1,000 for each dependent child of the disabled person.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0075

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT allowing municipalities to grant an additional exemption amount to disabled persons for their dependent children.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Property Taxation; Exemption for the Disabled; Dependent Child Amount Added. Amend RSA 72:37-b, I to read as follows:

I. Upon its adoption by a city or town as provided in RSA 72:27-a, any person who is eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled shall receive a yearly exemption in an amount to be chosen by the town or city. The town or city may adopt an additional exemption of $1,000 for each dependent child of such disabled person.

2 Effective Date. This act shall take effect April 1, 2005.