SB85 (2008) Detail

Relative to eligibility for the property tax exemption for the disabled.


CHPATER 307

SB 85 – FINAL VERSION

03/15/07 0534s

23Jan2008… 2409h

2008 SESSION

07-0691

10/09

SENATE BILL 85

AN ACT relative to eligibility for the property tax exemption for the disabled.

SPONSORS: Sen. DeVries, Dist 18; Sen. D'Allesandro, Dist 20; Rep. Goley, Hills 8; Rep. Forest, Hills 17; Rep. Long, Hills 10; Rep. D. Sullivan, Hills 8; Rep. Marshall Quandt, Rock 13

COMMITTEE: Public and Municipal Affairs

ANALYSIS

This bill allows municipalities to expand eligibility for the exemption for the disabled to certain persons not currently entitled under the federal Social Security Act.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03/15/07 0534s

23Jan2008… 2409h

07-0691

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Eight

AN ACT relative to eligibility for the property tax exemption for the disabled.

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

307:1 Property Taxation; Exemption for the Disabled. Amend RSA 72:37-b, I-a to read as follows:

I-a. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, a person who is eligible under Title II or Title XVI of the federal Social Security Act on his or her sixty-fifth birthday shall remain eligible for a yearly exemption either in the amount of the exemption applicable under paragraph I or the amount of the elderly exemption granted to the person under RSA 72:39-b, whichever is greater.

I-b. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, any person who at any time previously was eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled, but who is no longer eligible for such federal benefits due to reasons other than the status of that person’s disability, shall be eligible for the exemption under paragraph I or I-a, or both as may be applicable, provided that the person submits an affidavit from a physician licensed in New Hampshire that attests to the fact that the person continues to meet the criteria for disability that are used under Title II or Title XVI of the federal Social Security Act.

307:2 Effective Date. This act shall take effect April 1, 2008.

Approved: July 2, 2008

Effective Date: April 1, 2008