HB 197 – AS INTRODUCED
2007 SESSION
10/09
HOUSE BILL 197
COMMITTEE: Municipal and County Government
This bill allows towns or cities to adopt a prorated property tax credit for veterans who have a service-connected disability which is less than a total and permanent disability.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0513
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT relative to a tax credit for service-connected disability.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Section Heading Changed. Amend the section heading of RSA 72:35 to read as follows:
72:35 Tax Credit for Service-Connected Total Disability; Optional Prorated Tax Credit.
2 New Paragraph; Prorated Service-Connected Disability Credit. Amend RSA 72:35 by inserting after paragraph IV the following new paragraph:
V. An optional prorated tax credit may be applied as follows:
(a) Upon its adoption by a city or town as provided in RSA 72:27-a, any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has service-connected disability at a rating which is less than total disability as determined by the United States Department of Veterans’ Affairs, or an individual unemployability rating from service-connected disability as determined by the United States Department of Veterans’ Affairs, or the surviving spouse of such a person, shall receive a yearly tax credit calculated as the greater of the disability rating percentage or the unemployability rating percentage multiplied by the applicable tax credit in the town or city under paragraph I or I-a. Such prorated tax credit shall be for property taxes on the person’s residential property.
(b) The prorated tax credit in subparagraph (a) may be applied only to property which is occupied as the principal place of abode by the disabled person or the surviving spouse. The prorated tax credit may be applied to the taxes due on any land or buildings appurtenant to the residence or to manufactured housing, if that is the principal place of abode.
(c) Any person applying for the prorated tax credit granted in this paragraph shall furnish to the assessors or selectmen certification from the United States Department of Veterans’ Affairs that the applicant has a disability rating or individual unemployability rating from service-connected disability. The assessors or selectmen shall accept such certification as conclusive on the question of disability or unemployability unless they have specific contrary evidence and the applicant, or the applicant’s representative, has had a reasonable opportunity to review and rebut that evidence. The applicant shall also be afforded a reasonable opportunity to submit additional evidence on the question of disability. Any tax credit shall be divided evenly among the number of tax payments required annually by the town or city so that a portion of the tax credit shall apply to each tax payment to be made.
3 Effective Date. This act shall take effect April 1, 2007.