HB 121 – AS AMENDED BY THE HOUSE
1Feb2012… 1540h
2011 SESSION
10/09
HOUSE BILL 121
AN ACT relative to eligibility for the property tax exemption for the disabled.
SPONSORS: Rep. Jasper, Hills 27
COMMITTEE: Municipal and County Government
This bill allows municipalities to adopt a provision to grant the property tax exemption for the disabled to persons who would qualify under Title II or Title XVI of the federal Social Security Act.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
1Feb2012… 1540h
11-0646
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
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:
1 Exemption for the Disabled; Eligibility; Social Security Act. Amend RSA 72:37-b, I- I-b to read as follows:
I. Upon its adoption by a city or town as provided in RSA 72:27-a, any person who is or would be determined to be 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.
I-a. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, a person who is or would be determined to be 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 or would have been determined to be 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.
2 Effective Date. This act shall take effect 60 days after its passage.