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New Hampshire RSA — Title V (Taxation)

RSA 72:29

Definitions. –

Official textgencourt.state.nh.us

I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, and RSA 72:28-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
II. The term "residential real estate" for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
III. "Exemption" as used in RSA 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
IV. The term "tax credit" as used in RSA 72 shall mean the amount of money to be deducted from the person's tax bill.
V. The term "surviving spouse" as used in RSA 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as "owner," "owned" or "own," shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
VII. The term "theater of operations service medal" for the purposes of RSA 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the division of veterans services with written notification to the department of revenue administration.

Last amended: Source. 1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963, 118:2. 1991, 70:9, 10. 1993, 73:4. 1994, 102:1; 390:7. 1995, 265:12. 2004, 170:2; 238:1. 2010, 119:7. 2011, 138:1, eff. April 1, 2011. 2016, 217:3, 5, eff. Aug. 8, 2016. 2018, 151:2, 3, eff. Jan. 1, 2019. 2019, 273:7, eff. Sept. 17, 2019.

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In this chapter (40 sections)
  1. 72:23 · Real Estate and Personal Property Tax Exemption. –
  2. 72:23-a · Veterans Organization. –
  3. 72:23-b · American Red Cross. –
  4. 72:23-c · Annual List. –
  5. 72:23-d · New Hampshire Congregational-Christian Conference. –
  6. 72:23-e · Nutfield Heights Inc. –
  7. 72:23-f · Salemhaven, Inc. –
  8. 72:23-g · Letitia Pratt Foundation, Inc. –
  9. 72:23-h · Granges. –
  10. 72:23-i · Rannie Webster Foundation. –
  11. 72:23-j · Senior Citizens Housing Development Corporation of Claremont,…
  12. 72:23-k · Charitable, Nonprofit Housing Projects. –
  13. 72:23-l · Definition of "Charitable". –
  14. 72:23-m · Applicability of Exemptions. –
  15. 72:23-n · Voluntary Payments in Lieu of Taxes. –
  16. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  17. 72:28 · Standard and Optional Veterans' Tax Credit. –
  18. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  19. 72:28-b · All Veterans' Tax Credit. –
  20. 72:28-c · Optional Tax Credit for Combat Service. –
  21. 72:29 · Definitions. –
  22. 72:29-a · Surviving Spouse. –
  23. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  24. 72:30 · Proration of Tax Credit. –
  25. 72:31 · Husband and Wife. –
  26. 72:32 · Veterans of Allied Forces. –
  27. 72:33 · Application for Exemption or Tax Credit. –
  28. 72:33-a · Repealed by 1994, 102:3, I, eff. July 10, 1994. –
  29. 72:33-b · Repealed by 2003, 299:30, eff. April 1, 2005. –
  30. 72:34 · Investigation of Application and Decision by Town Officials. –
  31. 72:34-a · Appeal From Refusal to Grant Exemption, Deferral, or Tax…
  32. 72:34-b · Extensions. –
  33. 72:35 · Tax Credit for Service-Connected Total Disability. –
  34. 72:35-a · Repealed by 2003, 299:29, III, eff. April 1, 2003. –
  35. 72:36 · Interpretations; Rules. –
  36. 72:36-a · Certain Disabled Veterans. –
  37. 72:36-b · Repealed by 2003, 299:29, IV, eff. April 1, 2003. –
  38. 72:37 · Exemption for the Blind. –
  39. 72:37-a · Exemption for Improvements to Assist Persons With…
  40. 72:37-b · Exemption for the Disabled. –
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