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New Hampshire RSA — Title V (Taxation)

RSA 72:41

Proration. –

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 exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b.

Last amended: Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998. 2023, 119:1, eff. Apr. 1, 2024.

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In this chapter (40 sections)
  1. 72:34-a · Appeal From Refusal to Grant Exemption, Deferral, or Tax…
  2. 72:34-b · Extensions. –
  3. 72:35 · Tax Credit for Service-Connected Total Disability. –
  4. 72:35-a · Repealed by 2003, 299:29, III, eff. April 1, 2003. –
  5. 72:36 · Interpretations; Rules. –
  6. 72:36-a · Certain Disabled Veterans. –
  7. 72:36-b · Repealed by 2003, 299:29, IV, eff. April 1, 2003. –
  8. 72:37 · Exemption for the Blind. –
  9. 72:37-a · Exemption for Improvements to Assist Persons With…
  10. 72:37-b · Exemption for the Disabled. –
  11. 72:37-c · Repealed by 2003, 299:29, V, eff. April 1, 2003. –
  12. 72:38 · Exemption for Aviation Facilities; Partial Reimbursement for…
  13. 72:38-a · Tax Deferral for Elderly and Disabled. –
  14. 72:38-b · Exemption for Deaf or Severely Hearing Impaired Persons;…
  15. 72:39 · Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. –
  16. 72:39-a · Conditions for Elderly Exemption. –
  17. 72:39-b · Procedure for Adoption and Modification of Elderly Exemption.…
  18. 72:40 · Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. –
  19. 72:40-a · Limitation. –
  20. 72:40-b · Publishing Prohibited. –
  21. 72:41 · Proration. –
  22. 72:41-a · Removal From State; Residency Requirement. –
  23. 72:42 · Repealed by 1994, 102:3, II, eff. July 10, 1994. –
  24. 72:43 · Repealed by 2007, 182:7, II, eff. April 1, 2007. –
  25. 72:43-d · Repealed by 1981, 496:2, eff. June 29, 1981. –
  26. 72:43-h · Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. –
  27. 72:61 · Definition of Solar Energy Systems. –
  28. 72:62 · Exemption for Solar Energy Systems. –
  29. 72:63 · Repealed by 2003, 299:29, VI, eff. April 1, 2003. –
  30. 72:64 · Application for Exemption. –
  31. 72:65 · Definition of Wind-Powered Energy System. –
  32. 72:66 · Exemption for Wind-Powered Energy Systems. –
  33. 72:67 · Repealed by 2003, 299:29, VII, eff. April 1, 2003. –
  34. 72:68 · Application for Exemption. –
  35. 72:69 · Definition of Woodheating Energy System. –
  36. 72:70 · Exemption for Woodheating Energy Systems. –
  37. 72:71 · Repealed by 2003, 299:29, VIII, eff. April 1, 2003. –
  38. 72:72 · Application for Exemption. –
  39. 72:73 · Definition of Renewable Generation Facility. –
  40. 72:74 · Payment in Lieu of Taxes. –
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