Bill Text - HB130 (2020)

Relative to property tax relief for totally and permanently disabled veterans.


Revision: Dec. 26, 2018, 3:30 p.m.

HB 130-LOCAL - AS INTRODUCED

 

 

2019 SESSION

19-0043

05/10

 

HOUSE BILL 130-LOCAL

 

AN ACT relative to property tax relief for totally and permanently disabled veterans.

 

SPONSORS: Rep. Panasiti, Hills. 22; Rep. Gunski, Hills. 6; Rep. Janigian, Rock. 8; Rep. Baldasaro, Rock. 5; Rep. Desilets, Rock. 7; Sen. Reagan, Dist 17

 

COMMITTEE: Municipal and County Government

 

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ANALYSIS

 

This bill clarifies the property tax exemption for certain permanently and totally disabled veterans by referencing the definition of permanent total disability in the federal regulations.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0043

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to property tax relief for totally and permanently disabled veterans.

 

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

 

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] with a permanent total disability as described in 38 C.F.R. section 3.340(b), and satisfactory proof of such [service connection] service-connected disability 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] such service-connected disability, 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.

2  Effective Date.  This act shall take effect April 1, 2020.