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New Hampshire RSA — Title V (Taxation)

RSA 72:30

Proration of Tax Credit. –

Official textgencourt.state.nh.us

If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted a tax credit in proportion to his or her interest therein with other persons so entitled, but in no case shall the total tax credit exceed the tax credit allowed under RSA 72:28, I or II, or RSA 72:28-b, except as provided in RSA 72:31.

Last amended: Source. 1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955, 289:2. 1967, 219:4. 1991, 70:14. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.

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  15. 72:28-a · Repealed by 2003, 299:29, I, eff.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  20. 72:29-b · Repealed by 2003, 299:29, II, eff.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  25. 72:33-a · Repealed by 1994, 102:3, I, eff.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  26. 72:33-b · Repealed by 2003, 299:30, eff.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  31. 72:35-a · Repealed by 2003, 299:29, III, eff.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