Text to be removed highlighted in red.
1:1 Veterans' Property Tax Exemption; Permanent and Total Disability. Amend RSA 72:36-a to read as follows:
72:36-a Certain Disabled Veterans. Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who is totally and permanently disabled from service connection and satisfactory proof of such service connection is furnished to the assessors and who is a double amputee of the upper or lower extremities or any combination thereof, paraplegic, or has blindness of both eyes with visual acuity of 5/200 or less as the result of service connection and who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead
1:2 Effective Date. This act shall take effect April 1, 2020.
Approved: February 06, 2020
Effective Date: April 01, 2020
Text to be added highlighted in green.
1:1 Veterans' Property Tax Exemption; Permanent and Total Disability. Amend RSA 72:36-a to read as follows:
72:36-a Certain Disabled Veterans. Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead , **provided that: **
** I. The person or officer: **
** (a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or **
** (b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or **
** (c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection. **
** II. Satisfactory proof of such service connection disability is furnished to the assessors.**
1:2 Effective Date. This act shall take effect April 1, 2020.
Approved: February 06, 2020
Effective Date: April 01, 2020