SB 348 - AS AMENDED BY THE SENATE
03/17/2016 0991s
2016 SESSION
\t16-2782
\t10/03
SENATE BILL\t348
AN ACT\tallowing municipalities to adopt a property tax credit for certain disabled veterans.
SPONSORS:\tSen. Daniels, Dist 11; Sen. Birdsell, Dist 19; Sen. Carson, Dist 14; Sen. D'Allesandro, Dist 20; Sen. Woodburn, Dist 1; Rep. Baber, Straf. 14; Rep. C. Christensen, Hills. 21; Rep. K. Roberts, Ches. 16; Rep. Weyler, Rock. 13; Rep. R. Ober, Hills. 37
COMMITTEE:\tPublic And Municipal Affairs
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AMENDED ANALYSIS
\tThis bill allows town and cities to adopt an additional credit from property taxes for certain totally and permanently disabled veterans.
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Explanation:\tMatter added to current law appears in bold italics.
\t\tMatter removed from current law appears [in brackets and struckthrough.]
\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03/17/2016 0991s\t16-2782
\t10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\tallowing municipalities to adopt a property tax credit for certain disabled veterans.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t1 New Section; Property Taxation; Additional Optional Credit; Certain Disabled Veterans. Amend RSA 72 by inserting after section 36-b the following new section:
\t72:36-c Additional Optional Credit; Certain Disabled Veterans.
\t\tI. Following adoption by the procedure in RSA 72:27-a, a town or city may grant the property tax credit under paragraph II.
\t\tII.(a) A person shall be eligible for a credit to be subtracted from the property tax on his or her primary residence if such person:
\t\t\t\t(1) Is discharged from military service of the United States under conditions other than dishonorable or honorably separated from military service; and
\t\t\t\t(2) Is totally and permanently disabled from a service-connected disability, as determined by the United States Department of Veterans' Affairs; and
\t\t\t\t(3) Provides the assessors with satisfactory proof of such service-connected disability and the United States Department of Veterans' Affairs determination.
\t\t\t(b) A town or city may adopt a maximum annual credit in any amount up to $12,000.
\t\t\t(c) The disabled veteran's surviving spouse shall be entitled to receive the credit amount adopted under subparagraph (b) according to the provisions of RSA 72:29, V.
\t2 Property Taxation; Adoption Procedure; Reference Added. Amend the introductory paragraph of RSA 72:27-a, I to read as follows:
\t\tI. Any town or city may adopt the provisions of RSA 72:28, RSA 72:29-a, RSA 72:35, RSA 72:36-c, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, or RSA 72:76 in the following manner:
\t3 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:
\t\tI. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 29-a, 30, 31, 32, 35, 36-a, 36-c, 37, 37-a, 37-b, 38-b, 39-b, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner:
\t4 Appeals; Reference Added. Amend RSA 72:34-a to read as follows:
\t72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 29-a, 30, 31, 32, 35, 36-a, 36-c, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed.
\t5 Effective Date. This act shall take effect April 1, 2016.