Revision: Dec. 8, 2017, 12:01 p.m.
SB 341 - AS INTRODUCED
2018 SESSION
18-2829
05/10
SENATE BILL 341
AN ACT allowing municipalities to adopt a property tax exemption for certain disabled veterans.
SPONSORS: Sen. Daniels, Dist 11
COMMITTEE: Public and Municipal Affairs
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ANALYSIS
This bill allows cities and towns to adopt a property tax exemption for certain totally and permanently disabled veterans.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
18-2829
05/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT allowing municipalities to adopt a property tax exemption for certain disabled veterans.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Property Taxation; Optional Exemption; Certain Disabled Veterans. Amend RSA 72 by inserting after section 36-b the following new section:
72:36-c Certain Disabled Veterans; Optional Property Tax Exemption.
I. Following adoption by the procedure in RSA 72:27-a, a town or city may grant the property tax exemption under paragraph II.
II. Any person who is discharged from military service of the United States under conditions other than dishonorable, or is an officer honorably separated from military service, who is totally and permanently disabled as the result of injury sustained in a qualifying war or armed conflict as set forth in RSA 72:28, V, and who provides satisfactory proof of such disability to the assessors, shall be exempt from all taxation on his or her residential real estate, as defined in RSA 72:29, II. The disabled veteran's surviving spouse shall be entitled to receive the exemption in accordance with the provisions of RSA 72:29, V.
2 Property Taxation; Adoption Procedure; Reference Added. Amend the introductory paragraph of RSA 72:27, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, 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, RSA 72:76, or RSA 72:82 in the following manner:
3 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows:
I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 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:
4 Appeals; Reference Added. Amend RSA 72:34-a to read as follows:
72:34-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, 28-b, 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.
5 Effective Date. This act shall take effect January 1, 2019.